Circular No. 307 -Income Tax Reference is invited to Board’s Circular No. 296 [F. No. 220/3/81-IT (A-II)], dated 31-3-1981 as amended by its Circular No. 297 [F. No. 220/3/81-IT (A-II)], dated 10-4-1981 [Annex I and Annex II] in which it was desired that two copies of return forms should be sent by the department on its own to all assessees on the register of the department having income above taxable limit