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[Cites 0, Cited by 0] [Section 263(2)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(2)(a) in The Income Tax Act, 2025

(a)The Board may prescribe form for furnishing return of income, manner of its verification and such other particulars including––
(i)the class or classes of persons who shall be required to furnish the return in electronic form or otherwise;
(ii)the form and the manner in which the return may be furnished, whether in electronic form or otherwise;
(iii)the documents, statements, receipts, certificates, audited reports or any other documents which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;
(iv)the computer resource or the electronic record to which the return in electronic form may be transmitted;