As per Section 139C; the Board may make rules providing for a class or classes of persons who may not require to furnish documents; receipts, statements, certificates, reports of audit or any other documents, which are otherwise under any other provisions of this Act; except Section 139D, required to be furnished, along with the return but on demand to be produced before the assessing officer.
Section 139C & 139D of the Income Tax Act
Section 139C-Power of Board to Dispense with Furnishing Documents
Further, any rule made under the provisions of section 139(9), as it stood immediately before its omission by the Finance Act, 2007; shall be deemed to have been made under the provisions of this section.
Section 139D-Filing of Return in Electronic Form
Under this section, the Board has the power to make rules providing for;
The class or classes of person who shall need to furnish the return in electronic form;
The form and the manner in which the return in electronic form may be furnished;
The documents, receipts, statements, certificates or audited reports, which may not be furnished along with the return in electronic form but shall be produced before the AO on demand;
The computer resource or the electronic record to which the return in electronic form may be transmitted.