{"id":4156,"date":"2018-03-05T16:32:21","date_gmt":"2018-03-05T11:02:21","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=4156"},"modified":"2018-03-05T16:32:35","modified_gmt":"2018-03-05T11:02:35","slug":"section-139d-filing-return-electronic-form","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-139d-filing-return-electronic-form\/","title":{"rendered":"Section &#8211; 139D : Filing of return in electronic form"},"content":{"rendered":"<p class=\"tx\"><b>139D.\u00a0<\/b>The Board may make rules providing for\u2014<\/p>\n<p class=\"indent1\">(<i>a<\/i>) the class or classes of persons who shall be required to furnish the return in electronic form;<\/p>\n<p class=\"indent1\">(<i>b<\/i>) the form and the manner in which the return in electronic form may be furnished;<\/p>\n<p class=\"indent1\">(<i>c<\/i>) the documents, statements, receipts, certificates or audited reports<a>*<\/a>\u00a0which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;<\/p>\n<p class=\"indent1\">(<i>d<\/i>) the computer resource or the electronic record to which the return in electronic form may be transmitted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>139D.\u00a0The Board may make rules providing for\u2014 (a) the class or classes of persons who<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4020,446],"tags":[],"yst_prominent_words":[4074,4073,400,3796,296,4072,4071],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4156"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=4156"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4156\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=4156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=4156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=4156"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=4156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}