of Board to dispense with furnishing documents, etc., with return.
139C. (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
(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.