(1) Where any return, return of withholding tax, statement, application or document of any kind under any provision of this Act is required to be filed with any Income Tax Authority or Tax Appellate Tribunal, such return, statement, application or document shall be filed in an electronic, computer-readable or machine-readable form and manner accepted and approved by the Board.

(2) Any notice, order, demand letter, certificate, communication, letter or acknowledgment of receipt received or sent in the specified computer or electronic system accepted or approved by the Board shall be considered as a notice, order, demand letter, certificate, communication, letter or acknowledgment of receipt under this Act.

(3) The Board may, under any provision of this Act, develop, use and introduce any computer or electronic system for the electronic confirmation of any appearance or hearing before the Income Tax Authority or in the Tax Appellate Tribunal and issue necessary orders for confirmation of attendance and hearing through the said system.

(4) The Board may, by special order, in respect of any specified class of persons or any specified class of income, make the filing of returns, returns of tax at source, any statement, application or document to any income-tax authority or to the Tax Appellate Tribunal compulsory.

(5) The Board may issue special orders regarding payment of tax or other matters relating to tax compliance through electronic means.