- The Board may make rules providing for-(a)the class or classes of persons who shall be required to furnish the return in electronic form;(b)the form and the manner in which the return in electronic form may be furnished;(c)the documents, statements, receipts, certificates or audited reports which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;(d)the computer resource or the electronic record to which the return in electronic form may be transmitted.]
