795. Supply of return and challan forms to assessee

1. With a view to enabling the tax-payers existing on the registers of the Income-tax Department to file the return of income in time and to avoid inconvenience in approaching the Income-tax Offices for getting the return forms, it has been decided by the Board that from the financial year 1981-82, 2 copies of blank income-tax return forms will be despatched by the concerned Income-tax Officers through ordinary post to all the tax-payers existing on the registers of the Department. While sending the return forms, the Income-tax Officer will also send along with it challan forms for payment of sell-assessment tax and 2 copies of the statements of advance tax to be made under section 209A of the Income-tax Act, 1961.

2. It has further been decided that two copies of the wealth-tax return form should also be sent to all those who are existing wealth-tax assessees on the registers of the Department along with the income-tax return forms.

3. This arrangement is in addition to existing arrangement of supply of return forms across the counters of the Income-tax Offices and through selected post offices. While mailing the return forms in bulk to the taxpayers, notices under section 139(2) or 141(2) are not expected to be issued. However, in cases where returns are not received by the due date, notice under section 139(2)/141(2) of the I.T. Act/W.T. Act along with the return forms, will be sent separately through Registered Post or notice servers.

4. A compliance report may be sent by 31st May every year by the Commissioner to the Board to the effect that return forms etc., have been supplied to all the assessees in his charge.

Necessary instructions may be issued to all the officers working in your charge urgently.

Circular : No. 296 [F. No. 220/3/81-ITA-II], dated 31-3-1981. [Source : 115th Report of Public Accounts Committee (1982-83) (Seventh Lok Sabha), p. 34].

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