Section 139D of Income Tax Act for AY 2023-24

Section 139D of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962 for filing of return in electronic form.

Amended and updated notes on section 139D of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to filing of return in electronic form.

Chapter XIV (Sections 139 to 158) of the Income Tax Act 1961 deals with the provisions related to procedure for assessment. Section 139D of IT Act 1961 provides for filing of return in electronic form.

Recently, we have discussed in detail section 139C (Power of Board to dispense with furnishing documents, etc., with return) of IT Act 1961. Today, we learn the provisions of section 139D of Income-tax Act 1961. The amended provision of section 139D is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 139D of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

Section-139D: Filing of return in electronic form

Section 139D of Income Tax Act

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 or audited reports 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.


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