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return forms by post to all taxpayers existing on registers of department – Instruction in Circular Nos. 296 and 297 withdrawn
- 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.
- This matter has been discussed in the Commissioner’s Conference, 1981 and it was pointed out that in addition to supply of return forms across the counters in the Income-tax Offices and their distribution through selected post offices, the return forms are taken in bulk by the income-tax practitioners for their clients. It was also pointed out that sending of return forms to all the assessees on its own may involve a lot of labour and money which in many cases may amount to duplication as well. Further, there is likelihood of sending wrong forms also to the assessees. An income-tax practitioners association has also suggested that the instructions referred to in para 1 should be modified. The matter has therefore, been reconsidered and it is decided to revert to the old practice. It is also decided that return forms may be sent to the head of the department or the Public Relations Officer of an organisation in bulk for supply to the employees of the department/organisation in the case of salaried taxpayers. It is also decided to have the forms supplied expeditiously to any assessee by post on a request having been made in this behalf.
- This circular supersedes the directions contained in Circular Nos. 296 and 297 referred to above.
Circular : No. 307 [F. No. 220/3/81/(A-II)], dated 23-6-1981.