Monthly Progress Report from ITNS-125 & ITNS-125A-—Number of Income-tax assessees—Salaries assessees—Disposal of— (CBDT Bulletin No. XII/II/32 page 43.)
All salaried persons having taxable income as per annual returns under section 206 should be taken on the G.I.R. However notices under section 139(2) or 147 are to be issued only to those persons who have not paid the tax correctly or who are believed to be having some source of income besides salary.
Commissioners of Income-tax may kindly ensure that the disposal of assessments shown by them do not include salary cases where the ITOs merely verified deductions at source and did not make any regular assessment.
(CBDT Bulletin No. XII/II/32 page 43.)