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The Central Board
of Direct Taxes, vide notification S.O. No. 752(E), dated 28.3.2008 have
notified return forms for the assessment year 2008-09. With a view to
enabling tax payers to file returns in the electronic mode, these returns
(except ITR-7) have been made annexure-less. The instructions for filling
up the return forms clearly stipulate that "No document (including TDS/TCS
certificate, report of audit) should be attached to this form. Official
receiving the return has been instructed to detach all documents enclosed
with this form and return the same to the assessee..
2. It has come to
the notice of the Board that in spite of the directions contained in the
Instructions for filling the return forms, the practice of accepting returns,
along with annexures is still continuing. This practice goes against the
expressed policy of the Government and is not in consonance with the legal
provisions. Therefore, it is emphasized that Chief Commissioners of Income
Tax must ensure strict compliance with the provisions of law. It may be
reiterated that all annexures accompanying the income tax return forms
should be detached and returned to the tax payers by the receiving official.
3. Further, while
processing such returns under section 143(1), the credit for tax deducted
at source (TDS)/Tax Collected at Source (TCS) shall be allowed on the
basis of details furnished in the relevant schedules of the return forms
subject to Instruction No.6/2008 dated 18th June, 2008 issued by the Central
Board of Direct Taxes in respect of assessment year 2007-08 or any similar
instructions as may be issued for assessment year 2008-09. No disallowance
of claim for TDS/TCS shall be made by the Assessing Officer only on the
ground that the TDS/TCS certificates have not been filed along with the
return of income or Form ITR-V. The same procedure shall also apply in
respect of challans relating to Advance Tax and Self Assessment Tax.
4. Assessees are
advised to retain with themselves all annexures relating to computation
of income, TDS/TCS certificates, counterfoil of challans relating to payment
of advance tax and self assessment tax, audit reports and any other document
which they would have otherwise liked to file in support of their claims.
The original documents and certificates may be produced by them as and
when called for by the Assessing Officer.
5. Instances have
also come to the knowledge of the Board that ITR-V verification form are
being received without giving them a Receipt Number. Since ITR-V verification
form is an acknowledgement, the same should be received by giving a Return
Receipt Number, as if it were a return. Separate counters may be set-up
to receive such ITR-V verification forms. These ITR-V verification forms
should be kept in safe custody.
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