The allowability or disallowability of the claim is a subject-matter to be considered by the AO. However, the procedure of filing the return of income cannot bar an assessee from making a claim under the Act which he feels he is entitled to. We accept the AO’s submission that in terms of r. 12 of the Rules, the returns are to be filed by the petitioner only electronically and he is bound by the Act and the Rules, thus cannot accept the paper return. However, in terms of s. 139D of the Act, it is for the CBDT to make rules providing for filing of returns of income in electronic form. This power has been exercised by the CBDT in terms of r. 12 of the Rules. However, the forms as prescribed do not provide for eventuality that has arisen in thepresentcase and may also arise in other cases. Thus, this is an issue to be brought to the notice of the CBDT, which would in case it finds merits in this submission, issue necessary directions to cover this gap.