(2)(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;(b)the particulars prescribed under clause (a) may also include––(i)income exempt from tax;(ii)assets of the prescribed nature and value held by the assessee as a beneficial owner or otherwise or in which he is a beneficiary;(iii)bank account and credit card held by the assessee;(iv)expenditure exceeding the prescribed limit incurred by the assessee under prescribed heads;(v)such other outgoings as may be prescribed;(vi)the report of any audit referred to in section 63 or a copy thereof;(vii)the particulars of the location and style of the principal place of the business or profession and all the branches thereof;(viii)the names and addresses of the partners, if any, in the business or profession;(ix)the names of the other members of the association of person or the body of individuals and the extent of the share of the assessee and the shares of all such members in the profits of the business or profession and any branches thereof.
