SECTIONS 139 TO 156
Procedure for assessment
SECTION 139 – RETURN OF INCOME
Sending blank return forms by post to all taxpayers existing on registers of department – Instructions in Circular Nos. 296 and 297 withdrawn
CIRCULAR NO. 297, DATED 10-4-1981
REFERRED TO IN CLARIFICATION
Reference is invited to Board’s Circular No. 296, dated 31-3-1981 by which the Commissioners were asked to direct the ITOs to send two copies of return forms, etc., to the assessees existing on the register of the Department by ordinary post. This direction is modified to the extent that return forms etc., should be sent only to those assessees whose income according to the latest return/assessment on the file is above the taxable limit applicable to the assessment year 1981-82 or later years, and also to assessees claiming refund under section 237.