India - Income Tax Act 2010 - Saarc

1.953 CH. XXIII - MISCELLANEOUS S. 29542[(eeba) the documents, statements, receipts, certificates or audited reportswhich may not be furnished along with the return but shall beproduced before the Assessing Officer on demand under section139C;(eebb) the class or classes of persons who shall be required to furnish thereturn of income in electronic form; the form and the manner offurnishing the said return in electronic form; documents, statements,receipts, certificates or reports which shall not be furnished with thereturn in electronic form and the computer resource or electronicrecord to which such return may be transmitted under section 139D;](eec) the form of the report of audit and the particulars which such reportshall contain under sub-section (2A) of section 142;](f) the manner in which and the period to which any such income as isreferred to in section 180 may be allocated;43[(fa) the form and manner in which the information relating to payment ofany sum may be furnished under sub-section (6) of section 195;](g) the authority to be prescribed for any of the purposes of this Act;(h) the procedure for giving effect to the terms of any agreement for thegranting of relief in respect of double taxation or for the avoidance ofdouble taxation which may be entered into by the Central Governmentunder this Act;(i) the form and manner in which any application, claim, return orinformation may be made or furnished and the fees that may belevied in respect of any application or claim;(j) the manner in which any document required to be filed under this Actmay be verified;(k) the procedure to be followed on applications for refunds;44[(kk) the procedure to be followed in calculating interest payable byassessees or interest payable by Government to assessees under anyprovision of this Act, including the rounding off of the period forwhich such interest is to be calculated in cases where such periodincludes a fraction of a month, and specifying the circumstances inwhich and the extent to which petty amounts of interest payable byassessees may be ignored;](l) the regulation of any matter for which provision is made in section230;(m) the form and manner in which any appeal or cross-objection may befiled under this Act, the fee payable in respect thereof and the mannerin which intimation of any such order as is referred to in clause (c) ofsub-section (2) of section 249 may be served;42. Inserted by the Finance Act, 2007, w.r.e.f. 1-6-2006.43. Inserted by the Finance Act, 2008, w.e.f. 1-4-2008.44. Inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.