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F.No.142/02/2008-TPL
Government of India,
Ministry of Finance
Department of Revenue,
Central Board of Direct Taxes
(Tax Policy and Legislation Division)
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New Delhi, dated the 18th July, 2008.
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New Return Forms for the Assessment Year 2008-09 – and matters
connected thereto – reg.
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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.”.
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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.
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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.
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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.
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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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