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Section 14B: Filing of return in electronic form

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

Filing of return in electronic form.

The Board may make rules providing for—

(a) the class or classes of persons who shall be required to furnish the return in electronic form;

(b) the form and the manner in which the return in electronic form may be furnished;

(c) the documents, statements, receipts, certificates, audit reports, reports of registered valuer 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;

(d) the computer resource or the electronic record to which the return in electronic form may be transmitted.]

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section14B
Marginal noteFiling of return in electronic form
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. 60b. Section 14B inserted by the Finance Act, 2013, w.e.f. 1-6-2013.

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