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[Cites 0, Cited by 0] [Section 295(2)] [Section 295] [Entire Act]

Union of India - Subsection

Section 295(2)(eebb) in The Income Tax Act, 1961

(eebb)the class or classes of persons who shall be required to furnish the return of income in electronic form; the form and the manner of furnishing the said return in electronic form; documents, statements, receipts, certificates or reports which shall not be furnished with the return in electronic form and the computer resource or electronic record to which such return may be transmitted under section 139-D;]