Section 139C: Power of Board to dispense with furnishing documents, etc , with return

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Power of Board to dispense with furnishing documents, etc., with return.

(1) The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, 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.

(2) Any rule made under the proviso to sub-section (9) of Section 139 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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	139C
Marginal note	Power of Board to dispense with furnishing documents, etc , with return
Jurisdiction	Central
Status	Repealed

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