India - Income Tax Act 2010 - Saarc

1.655 CH. XIV - PROCEDURE FOR ASSESSMENT S. 139Dunder section 44AB or under any other law for the time being in force,who is required to furnish a return of income under this Act.(4) The Scheme framed by the Board under this section may provide for thefollowing, namely:—(a) the manner in which and the period for which the Tax ReturnPreparers shall be authorised under sub-section (3);(b) the educational and other qualifications to be possessed, and thetraining and other conditions required to be fulfilled, by a person toact as a Tax Return Preparer;(c) the code of conduct for the Tax Return Preparers;(d) the duties and obligations of the Tax Return Preparers;(e) the circumstances under which the authorisation given to a TaxReturn Preparer may be withdrawn;(f) any other matter which is required to be, or may be, specified by theScheme for the purposes of this section.(5) The Scheme framed by the Board under this section shall be laid, as soon asmay be after it is framed, before each House of Parliament, while it is in session,for a total period of thirty days which may be comprised in one session or in twoor more successive sessions, and if, before the expiry of the session immediatelyfollowing the session or the successive sessions aforesaid, both Houses agree inmaking any modification in the Scheme or both Houses agree that the Schemeshould not be framed, the Scheme shall thereafter have effect only in suchmodified form or be of no effect, as the case may be; so, however, that any suchmodification or annulment shall be without prejudice to the validity of anythingpreviously done under that Scheme.]99[Power of Board to dispense with furnishing documents, etc., with return.139C. (1) The Board may make rules providing for a class or classes of personswho may not be required to furnish documents, statements, receipts,certificates, reports of audit or any other documents, which are otherwise underany other provisions of this Act, except section 139D, required to be furnished,along with the return but on demand to be produced before the AssessingOfficer.(2) Any rule made under the proviso to sub-section (9) of section 139 as it stoodimmediately before its omission by the Finance Act, 2007 shall be deemed to havebeen made under the provisions of this section.Filing of return in electronic form.139D. The Board may make rules providing for—(a) the class or classes of persons who shall be required to furnish thereturn in electronic form;(b) the form and the manner in which the return in electronic form maybe furnished;99. Inserted by the Finance Act, 2007, w.r.e.f. 1-6-2006.