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Recently Some income Tax Officers are issuing notices calling for all documents in support of claim of income and deduction including copy of accounts, TDS certificates,  etc under section 139C / 139D of the Income Tax Act 1961. The above sections are confusing with regard to the authority of the ITO to issue such notices. I am of the opinion that the above sections empowers board to make rules and the Assessing Officer can only ask information under section 139(9) of the Income Tax Act.  I seek Suggestions/comments  from members

with regards
Barun Kolay FCA
Bandel