Section 14BFiling of return in electronic form

the class or classes of persons who shall be required to furnish the return in electronic form;

the form and the manner in which the return in electronic form may be furnished;

the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the return in electronic form but shall be produced before the Assessing Officer on demand;

the computer resource or the electronic record to which the return in electronic form may be transmitted.] [15. Return after due date and amendment of return.—If any person has not furnished a return within the time allowed under sub- section (1) of section 14 or under a notice issued under clause (i) of sub-section (4) of section 16, or having furnished a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier: 1. Subs. by Act 4 of 1988, s. 133, for sub-sections (1) and (2) (w.e.f. 1-4-1989). Earlier these sub-sections amended by Act 58 of 1960, s. 3 and the Second Schedule (w.e.f. 26-12-1960), Act 46 of 1964, s. 14 (w.e.f. 1-4-1964), Act 19 of 1970, s. 26 (w.e.f. 1-4-1970). 2. Sub-section (3) omitted by s. 133, ibid. (w.e.f. 1-4-1989). 3. Ins. by Act 17 of 2013, s. 62 (w.e.f. 1-6-2013). 4. Subs. by Act 4 of 1988, s. 134, for section 15 (w.e.f. 1-4-1989).

where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time up to and inclusive of the 31st day of March, 1990 or before the completion of the assessment, whichever is earlier;

where such return or revised return relates to the assessment year commencing on the 1st day of April, 1988, it may be furnished at any time up to and inclusive of the 31st day of March, 1991 or before the completion of the assessment, whichever is earlier.] [15A. Return by whom to be signed.—The return made under section 14 or section 15 shall be signed and verified— [(a) in the case of an individual,—

in the case of a Hindu undivided family, by the karta, and, where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family; and [(c) in the case of a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to sign and verify the return or where there is no managing director, by any director thereof:] [Provided that where the company is not resident in India, the return may be signed and verified by a person who holds a valid power of attorney from such company to do so, which shall be attached to the return:

where the company is being wound up, whether under the orders of the court or otherwise, or where any person has been appointed as the receiver of any assets of the company, the return shall be signed and verified by the liquidator referred to in sub-section (1) of section 178 of the Income-tax Act;

where the management of the company has been taken over by the Central Government or any State Government under any law, the return of the company shall be signed and verified by the principal officer thereof.] 1. Ins. by Act 46 of 1964, s. 15 (w.e.f. 1-4-1965). 2. Subs. by Act 4 of 1988, s. 135, for clause (a) (w.e.f. 1-4-1989). 3. Subs. by Act 41 of 1975, s. 88, for clause (c) (w.e.f. 1-4-1976). 4. Added by Act 4 of 1988, s. 135 (w.e.f. 1-4-1989). [15B. Self-assessment.—(1) Where any tax is payable on the basis of any return furnished under section 14 or section 15 or in response to a notice under clause (i) of sub-section (4) of section 16 or under section 17, after taking into account the amount of tax, if any, already paid under any provision of this Act, the assessee shall be liable to pay such tax, together with interest payable under any provision of this Act, for any delay in furnishing the return, before furnishing the return and the return shall be accompanied by proof of payment of such tax and interest.