Section 19

The principal Act is amended by inserting after section 22ea the following section:

“Duty to provide information and furnish documents for ascertaining chargeable profit and tax payable 22eb.  (1)  Where a person has furnished to the Director General a return of profits in accordance with section 5 or 10, that person shall provide information and furnish documents as may be determined by the Director General for the purpose of ascertaining his chargeable profit and tax payable or net profit, as the case may be, on an electronic medium or by way of electronic transmission within thirty days after the due date for furnishing of the return of profits.