Income-tax Act, 1961
137. [Omitted.]. 138. Disclosure of information respecting assessees. CHAPTER XIV PROCEDURE FOR ASSESSMENT 139. Return of income. 139A. Permanent account number. 139AA. Quoting of Aadhaar number. 139B. Scheme for submission of returns through Tax Return Preparers. 139C. Power of Board to dispense with furnishing documents, etc., with return. 139D. Filing of return in electronic form. 140. Return by whom to be verified.