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 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.]