Procedure
for assessment
Section
1391
l
Return of income2
800. Sending blank
return forms by post to all taxpayers existing on registers of department -
Instructions in Circular Nos. 296 and 297 withdrawn
1. 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.
2. 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.
3. 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
Annex I - Circular No. 296, Dated
1. With a view to enabling the taxpayers
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 officers for getting the return forms, it has
been decided by the Board that from the financial year 1981-82, two
copies of blank income-tax return forms will be despatched by the concerned
ITOs through ordinary post to all the taxpayers existing on the registers of
the Department. While sending the return forms, the ITO will also send along
with it challan forms for payment of self-assessment tax and two copies of the
statements of advance tax to be made under section 209A of the Income-tax Act.
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 in 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 14(2) are not expected
to be issued. However, in cases where returns are not received by the due date,
notices under section 139(2)/14(2) of the Income-tax Act/Wealth-tax Act, along
with the return forms, will be sent separately through registered post or
notice servers.
4. A compliance report may be sent by May 31
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.
ANNEX II - CIRCULAR NO. 297, DATED
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.
801. Supply of return
and challan forms to assessee
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
802. Requirement of
filing of Form ITNS 224 not compulsory along with income-tax return
References have been received from a number of
associations that the Income-tax Officers are not accepting the returns
without Form ITNS 224. This form was attached along with the return for
1980-81 to be filled by the assessees to enable the Income-tax Officer to
quickly segregate the return into summary assessment or scrutiny assessment and
to attend to pending miscellaneous matters. However, filing of this form is
not compulsory. You are, therefore, requested to inform all the officers in
your charge that if this form is not filled in, the return cannot be said to be
incomplete. Such returns, may, therefore, continue to be received at the
counters.
Circular : No. 274 [F.
No. 220/22/80-IT(A-II)], dated
803. Where last day for
filing of income/loss return is a day on which income-tax office is closed,
assessee can file return on next day afterwards on which office is open and
return will be considered to have been filed within specified time limit
1. Representations have been received by the Board
seeking clarifications as to whether, the assessee could file a return of
income/loss under the Income-tax Act, 1961 on the next working day following a
holiday and claim it to have been filed within the statutory time limit.
2. The matter has been examined in
consultation with the Ministry of Law and the Board are advised that, in such
cases, section 10 of the General Clauses Act, 1897 will be applicable.
According to this section, where any act or proceeding is directed or allowed
to be done or taken in any court or office on a certain day or within a
prescribed period, then, if the Court or office is closed on that day or the
last day of the prescribed period, the act or proceeding shall be considered as
done or taken in due time if it is done or taken on the next day afterwards on
which the court or office is open.
3. In view of the above, it is hereby
clarified that where the last day for filing return of income/loss is a day on
which the office is closed, the assessee can file the return on the next day
afterwards on which the office is open and, in such cases, the return will be
considered to have been filed within the specified time limit.
4. This clarification also applied to the
returns under other direct tax enactments.
Circular : No. 639, dated
804. Return in old
forms to be accepted for assessment year 1983-84
The Central Board of Direct Taxes have clarified
that, till such time as the new return forms become available, taxpayers may
file their returns of income or, as the case may be, net wealth, in the
existing return forms, which will be accepted by the officials of the
Income-tax Department.
Press Note : Dated
805. Notices under
sub-section (2) should not normally be issued prior to middle of July of
assessment year
It was urged that the time allowed under the law for
filing voluntary return of income should not be curtailed by issuing notices
under section 139(2) calling for return of income in specific cases before the
expiry of the statutory period for furnishing a voluntary return.
The Committee was informed that this suggestion was
not acceptable on administrative grounds. However, as it is not intended to
issue notices under section 139(2) in a routine manner so as to cut into the time
available under section 139(1), the Board has issued instructions that notices
under section 139(2) should not normally be issued prior to the middle of July
of the assessment year unless the inadequacy of workload in any particular
charge demands earlier issue of such notices. Further, even though a notice
under section 139(2) has been issued by the Income-tax Officer, a taxpayer can
make a request for extension of time for good and sufficient reasons and such
requests would be looked into by the ITOs in a reasonable and judicious manner.
Source : Relevant extracts
from minutes of 16th meeting of CDTAC held on
806. Benefit of
extended time for filing of loss returns for assessment years 1968-69 and
1969-70 not to be denied following Supreme Court decision in Kulu Valley
Transport Co.’s case
CLARIFICATION
1
According to section 139(3), any person who has not
been served with a notice under sub-section (2) of section 139 and has
sustained any loss in any previous year may furnish a return of loss within the
time allowed under sub-section (1) of section 139 to be eligible for the carry
forward of the loss. Although the expression “within time allowed under
sub-section (1)” was generally understood to mean the statutory time prescribed
under section 139(1), executive instructions existed to the effect that if the
voluntary loss return was filed before the close of the assessment year it
might be treated as a valid return for the purpose of carry forward and set-off
of loss in future years. With the decision of the Mysore High Court in the case
of B.B. Danganavar v. ITO [1967] 65 ITR 370, to the effect that a
loss return had to be filed within the statutory period mentioned in section
139(1), the circular was withdrawn with effect from the assessment year
1968-69. An amendment to sub-section (3) of section 139 giving powers to the
Income-tax Officer to extend the time for filing voluntary loss has already
been proposed through the Taxation Laws (Amendment) Bill, 1969, which will be
effective from the assessment year 1970-71. The benefit of extended time for
filing of loss returns would, therefore, have been denied for the assessment
years 1968-69 and 1969-70. While considering the provisions regarding filing of
loss returns as obtaining under the 1922 Act, the Supreme Court recently held
in the case of CIT v. Kulu Valley Transport Co. Ltd. [1970] 77
ITR 518 that if a voluntary loss return was filed at any time before the
assessment is made, the loss is eligible to be determined and carried forward
for set-off in future years.
The Federation took up this matter at the 15th
Meeting of the Central Direct Taxes Advisory Committee and suggested that the
Supreme Court decision in the case of Kulu Valley Transport Co. Ltd. (supra)
should also apply to cases under the 1961 Act, since the relevant provisions in
the Acts of 1922 and 1961 in this respect are in pari materia.
Therefore, Government should issue instructions directing the Income-tax
Officers to decide the pending cases in accordance with the aforesaid Supreme
Court decision and also to concede the point suo motu in cases which are
pending before the appellate authorities.
We are given to understand that the Central Board of
Direct Taxes have accepted the suggestion and issued instructions to the
Commissioners of Income-tax accordingly.
Source : Circular Letter No.
F.C. 211/FIN./43(1), dated
CLARIFICATION
2
This point related to the hardship which was being
caused as a result of the Income-tax Officers following the recent decision of
the Mysore High Court in B.B. Danganavar v. ITO [1967] 65 ITR
370, wherein it has been held that, under section 139(3), a loss return has to
be filed within the statutory period prescribed under section 139(1), and that
the time for filing such returns cannot be extended. It was urged that, as the
statutory time limit for filing returns for the assessment year 1967-68 had
already expired, which leaves assessees with no means to remedy the position in
this behalf where extensions have been sought, the changed view should be
applicable only from the assessment year 1968-69.
Deputy Prime Minister expressed the view that he was
not in favour of extending time for filing of returns showing loss. However, on
the limited point raised, the Committee was informed that the changed view will
be applicable only from the assessment year 1968-69.
Source : Relevant extracts
from minutes [Item No. 25] of 10th meeting of DTAC held on
807. Filing of returns
by political parties/its units at State or district level in terms of
sub-section (4B) - Obligation therefor
1. Section 13A has been inserted by the
Taxation Laws (Amendment) Act, 1978 and has come into effect from
2. Under Explanation to section 13A,
political party means an association or body of individual citizens of India
registered with the Election Commission of India as a political party under
paragraph 3 of the Election Symbols (Reservation and Allotment) Order, 1968,
and includes a political party deemed to be registered with that Commission
under the proviso to sub-paragraph (2) of that paragraph.
3. The exemption under section 13A is subject
to the fulfilment of three conditions specified in the proviso to section 13A.
These conditions are :
(1) The political party keeps and maintains such
books of account and other documents as would enable the Income-tax Officer to
properly deduce its income therefrom.
(2) In respect of each voluntary contribution in
excess of ten thousand rupees, such political party keeps and maintains a
record of such contributions and the name and address of the person who has
made such contributions.
(3) The accounts of such political party are
audited by an accountant as defined in the Explanation below to
sub-section (2) of section 288.
4. Sub-section (4B) has been inserted in
section 139 by the Taxation Laws (Amendment) Act, 1978 under which every
political party is obliged to file every year a return of total income
voluntarily. The total income for this purpose is to be computed without giving
effect to the provisions of section 13A. If such total income exceeds the
maximum amount which is not chargeable to tax, the liability of the political
party to file the return of income voluntarily arises. As regards filing of
returns by the units of a political party at State or District levels is
concerned, it will depend upon whether these units are only branches of the
national party and their receipts and expenditure form part of the account of
the national party. If so, the units need not file separate returns of income.
In the case where units are separately registered as political parties with the
Election Commission of India in terms of para 2 above, the requirement of
filing of returns by these units will apply as in the case of parent unit.
Circular : No. 412 [F.
No. 200/84/79-IT(A-I)], dated
808. Returns of income
below taxable limit - Whether such returns are to be accepted at the receipt
counters
1. Attention is invited to Instruction Nos. 1744
dated 21-1-1987 and 1765 dated 25-6-1987 in which Board have clarified that
returns of income for the assessment year 1986-87 and subsequent years which
are below taxable limit, should not be acted upon unless covered under the
exceptions contained in the proviso to sub-section (10) of section 139. The
Board, vide para 2(i) of Instruction No. 1744 dated 21-1-1987,
desired that suitable instructions may be issued by the Commissioners of
Income-tax in this regard.
2. It has been brought to the notice of the
Board that no uniform practice is followed regarding receipt of such returns at
the receipt counters. While in some charges instructions have been issued by
the Commissioners not to accept such returns unless covered by the exceptions,
in many charges the returns are being accepted, entered into registers and then
treated as ‘non est’. Clarifications have also been sought by taxpayers’
associations and Commissioners of Income-tax on this issue.
3. The matter has, therefore, been examined by
the Board with a view to having uniformity of procedure. In this background, I
am directed to draw your attention to the forms of returns of income prescribed
under the Rules and to say that there are specific columns in the return forms
clearly indicating whether the return falls under any of the exceptions
contained in the proviso to section 139(10) or not. For instances, columns (iii),
(iv), (v) and (vi), Form No. 2 correspond to the
exceptions contained in clauses (a), (e), (b) and (f)
of the proviso respectively. Similarly, there are columns in all the other
return forms from which the official receiving returns can ascertain whether a
return which is below taxable limit falls under one of the exempted categories
and is to be accepted.
4. It may be noted that all the returns filed
in Form No. 3A have to be accepted as these fall under one of the exceptions
contained in the said proviso. Similarly, all returns filed in Form No. 1 which
pertain to companies are to be accepted. Though there is no column in the
return forms to indicate that a return has been filed under section 139(2),
such returns can also be identified at the receipt counters as these are
normally accompanied by a covering letter or otherwise it is indicated on the
return form itself by the assessee.
5. In view of these facts, identification of
valid returns can be made even at the receipts counters. Therefore, returns
which are not valid should not be accepted at the receipt counters. You [All
Chief Commissioners and Commissioners of Income-tax] may kindly issue necessary
instructions to the officers and staff working under you that the returns of
income below taxable limit barring those covered under the exceptions contained
in the proviso to section 139(10) are not to be received at the counter.
Circular : No. 493 [F.
No. 201/64/86-IT(A-III)], dated
Judicial analysis
Relied on in
- This circular was relied on in T.P.S. Builders (P.)
Ltd. v. ACIT [1996] 59 ITD 220 (
“. . . On critical
analysis and judicial scrutiny of legal position we find that the return of
loss so furnished does not fall under the mischief of section 139(10), which
the non obstante clause, and the return so furnished is a valid return
as per the Board’s circular No. 493, dated 21-9-1987. Once the return is
declared valid and not non est under section 139(10), the assessment
made in pursuance of that return is valid and, therefore, the departmental
authorities have rightly decided the issue of business loss against the
assessee . . . .” (p. 229)
809. Where firm’s
accounts are to be audited, returns are to be filed by
1. Under the existing provisions of section
139(1) of the Income-tax Act, as amended by the Direct Tax Laws (Amendment)
Act, 1987, with effect from
2. Some representations have been received to
the effect that such partners would not be able to file their returns by 31st
August, as they would not know their correct share income in the firm by this
date. Considering this difficulty, it has been decided that such partners may
also be allowed to file their returns by 31st October. The Direct Tax Laws
(Second Amendment) Bill, 1989, introduced in the Parliament on
A Press Note is given as Annexure to this circular.
The Assessing Officers are advised not to insist upon such partners to file
their returns for the assessment year 1989-90 by
ANNEXURE - PRESS NOTE
1. Under the present provisions of section
139(1) of the Income-tax Act, the due date for filing the return of income in
the case of an assessee, whose accounts are required to be audited under the
Income-tax Act or under any other law, is 31st October of the relevant
assessment year. Therefore, a partnership firm, whose accounts are required to
be so audited, can file its return by 31st October. However, under the existing
law, the partners of such a firm, if their own accounts are not required to be
so audited, have to file their returns by 31st August.
2. Representations were received pointing out
that this would cause hardship in the case of partners of such a firm as they
would not know their correct share income in the firm unless the accounts of
the firm have been finalised, which work may be over, in many cases, towards
the end of October. Hence, it would be difficult for the partners of the firm
to file their returns of income by 31st August.
3. To avoid difficulties to partners in such
situations, the Government has taken a decision that the persons who are
partners in the firms, whose accounts are required to be audited, can also file
their returns by 31st October. The Direct Tax Laws (Second Amendment) Bill,
1989, introduced in the Parliament on
Circular : No. 542,
dated
810. Clarification on
the use of challan forms with only three counterfoils for payment of advance
tax and self-assessment tax
1. Board had recently prescribed the form of challans with three
counterfoils for payment of advance tax and self-assessment tax. Some problems
have been reported in the implementation of the above decision. It has been
reported that banks receiving payment of tax are retaining two counterfoils and
returning only one foil to the taxpayer. As the taxpayer is expected to enclose
proof of payment of advance tax and self-assessment tax along with the return
of income, it has been pointed out that the absence of an extra foil for this
purpose leads to difficulties.
2. The question has been examined in the
Board. Currently, both types of challan, viz., having four counterfoils
(the “old” challan) and three counterfoils (the “new” challan) are in use.
Where the old challans are used, the existing distribution pattern will
continue to be followed by the banks, viz.,—
1. copy to the ZAO
2. copy to the ITO
3. copy to the taxpayer for
his record
4. copy to the taxpayer to
be annexed to the return.
Where the new challan forms are used, the three foils
will be distributed by the banks as under :
1st counterfoil to the Assessing Officer (i.e., CTU)
2nd counterfoil to the ZAO
3rd counterfoil to the taxpayer for his record.
In such cases, the taxpayer may enclose with his
return of income a photocopy (attested by him) of his copy of the foil No. 3,
which will be adequate compliance with Explanation (c)(i) to section 139(9) of the Income-tax Act.
Circular : No. 697, dated
811. Withdrawal of
challan forms with three counterfoils for payment of advance tax and
self-assessment tax
1. Board’s Circular No. 697, dated
2. Having regard to the difficulties faced by
the taxpayers, it has been decided to withdraw challan forms with three
counterfoils. Henceforth, challan forms will have four counterfoils. However,
where the challans with the three counterfoils have been used, Circular No. 697
will continue to be in force.
Circular : No. 709, dated
812. Notified areas for
purposes of first proviso to section 139(1)
Notification 1
In exercise of the powers conferred by the proviso to
sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby specifies the following areas for the purposes of
the said proviso, namely:—
1. Urban agglomeration of Mumbai including the
areas comprised in ‘Greater Bombay’ within the meaning of the Bombay Municipal
Corporation Act (Act No. 3 of 1888);
2. Urban agglomeration of
(i) the State of
(ii) the area comprised in Gurgaon Municipal
Committee within the meaning of the Punjab Government Gazette Part I No.
1405-14-61/5076 dated
(iii) the areas comprised in Faridabad Complex of
District Faridabad within the meaning of the Faridabad Complex (Regulation and
Development) Act, 1975 (Haryana Act No. 10 of 1975);
(iv) the areas comprised in
(v) the areas in the district of Ghaziabad (other
than areas comprised in the Ghaziabad Municipality) notified by the Government of
Uttar Pradesh, under Uttar Pradesh (Regulations of Building Operation) Act,
1958 (U.P. Act No. 34 of 1958) and regulated by the Ghaziabad Development
Authority as constituted under Uttar Pradesh Urban Planning and Development
Act, 1973 (U.P. Act No. 30 of 1974);
(vi) the areas notified by the Government of Uttar
Pradesh in Notification No. 2042-BHAU/18-11-123/AN/85 dated 11th July, 1989
under clause (d) of section 2 of the Uttar Pradesh Industrial Area
Development Act, 1976 (U.P. Act No. 6 of 1976) and regulated by New Okhla
Industrial Development Authority constituted under section 3 of the said Act.
3. Urban agglomeration of Chennai including the
areas comprised in “Madras Metropolitan Planning Area” within the meaning of
the Tamil Nadu Town and Country Planning Act, 1971 (Act No. 35 of 1972);
4. Urban agglomeration of Calcutta including the
areas comprised in ‘Calcutta Metropolitan area’ within the meaning of the West
Bengal Town and Country (Planning and Development) Act, 1979 (Act No. 13 of
1979);
5. Urban agglomeration of Bangalore including the
areas comprised in the “Bangalore Metropolitan Region” within the meaning of
the Bangalore Metropolitan Region Development Authority Act, 1985 (Karnataka
Act No. 39 of 1985);
6. Urban agglomeration of Ahmedabad including the
areas declared by State Government of Gujarat under section 22 of the Gujarat
Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976) as
“Ahmedabad Urban Development Area” and the areas comprised in the city of Ahmedabad
constituted under section 3 of the Bombay Provincial Municipal Corporation Act,
1949 (Bombay Act No. LIX of 1949) applicable to the State of
7. Urban agglomeration of Kanpur including the
areas comprised in the district of ‘Kanpur Nagar’ within the meaning of the
Uttar Pradesh Land Revenue Act, 1901 (Uttar Pradesh Act No. III of 1901);
8. Urban agglomeration of Jaipur including the
areas comprised in the ‘Jaipur region’ within the meaning of the Jaipur
Development Authority Act, 1982 (Act No. 25 of 1982);
9. Urban agglomeration of
10. Urban agglomeration of Hyderabad including the
areas comprised in the ‘Municipal Corporation of Hyderabad’ within the meaning
of the Hyderabad Municipal Corporation Act, 1955 (Act No. II of 1956) and the
areas comprised in ‘Civil area’ of
Secunderabad Cantonment within the meaning of the Cantonments Act, 1924 (2 of
1924);
11. Urban agglomeration of Pune including the
areas comprised in the ‘City of Pune’ within the meaning of the Bombay
Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949);
12. Urban agglomeration of
Notification : No.
SO 468 (E), dated
Notification 2
In exercise of the powers conferred by the proviso to
sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the
Central Board of Direct Taxes hereby specifies the following areas for the
purposes of the said proviso, namely :—
1. Urban agglomeration of Surat including the
areas comprised in the City of Surat constituted under section 3 of the Bombay
Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949) as
applicable to the State of Gujarat and areas declared by the State Government
of Gujarat under section 22 of the Gujarat Town Planning and Urban Development
Act, 1976 (Gujarat Act No. 27 of 1976) as ‘Surat Urban Development Area’.
2. Urban agglomeration of Vadodara including
the areas comprised in the Vadodara Municipal Corporation under the Bombay
Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949) and
areas declared by the State Government of Gujarat under section 22 of the
Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of
1976) as ‘Baroda Urban Development Area’.
3. Urban agglomeration of Kochi including the
areas comprised in the ‘Greater Cochin Development Authority’ within the
meaning of the Town Planning Act, 1108 (IV of 1108) and the Madras Town
Planning Act, 1920 (VII of 1920).
4. Urban agglomeration of
5. Urban agglomeration of Trivandrum including
the areas comprised in the “Trivandrum Development Authority” within the
meaning of the Town Planning Act, 1108 (Kerala Act No. IV of 1108 Malayalam
Era).
6. Urban agglomeration of Coimbatore including
the areas comprised in the ‘city of Coimbatore’ within the meaning of the
Coimbatore City Municipal Corporation Act, 1981 (Tamilnadu Act No. XXV of
1981).
7. Urban agglomeration of Madurai including
the areas comprised in the ‘city of Madurai’ within the meaning of the Madurai
City Municipal Corporation Act, 1971 (Tamilnadu Act No. XV of 1971).
8. Urban agglomeration of Bhopal including the
areas as notified under Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973
(23 of 1973), vide Notification No. 3773-XXXII-95 dated 9-6-1995
published in the M.P. Gazette (Extraordinary) No. 273 dated 9-6-1995.
9. Urban agglomeration of Indore including the
areas comprised in the ‘Indore Vikas Pradhikaran’ within the meaning of Madhya
Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (No. 23 of 1973).
10. Urban agglomeration of
11. Urban agglomeration of
12. Urban agglomeration of
13. Urban agglomeration of Agra including the
areas comprising the territorial limits of Agra city as per Notification No. 2666-A/11-S(V)-7-6/
K(1)-79, dated 8th July, 1982 published in UP Government Gazette, the
territorial limit of Cantonment Board, Agra and the territorial limit of
Dayalbagh Town Area Committee, Agra, as per Notification No.
3981/9-1-93-IT-101/93, dated 12-8-1993.
14. Urban agglomeration of
15. Urban agglomeration of
16. Urban agglomeration of Lucknow including
the areas comprised in the city of Lucknow within the meaning of the UP Nagar
Mahapalika Adhiniyam, 1959, read with section 21 of the Uttar Pradesh General
Clauses Act, 1904 (UP Act No. 1 of 1904) and the areas specified in the
schedule under Notification No. 4516-A/XI-7-86-IK (37)-83, dated February 3,
1987.
17. Urban agglomeration of Varanasi including
the areas defined as development area in the notification issued by the UP
State Government from time to time in exercise of powers under section 3 of the
UP Urban Planning and Development Act, 1973 (President’s Act No. 11 of 1973).
18. Urban agglomeration of Dhanbad including
the areas falling in the
19. Urban agglomeration of
20. Urban agglomeration of
21. Urban agglomeration of Kalyan including
the areas comprised in the twin ‘Cities of Kalyan and
22. Urban agglomeration of
23. Urban agglomeration of Thane including the
areas comprised in the ‘City of Thane’ within the meaning of the Bombay
Provincial Municipal Corporation Act, 1949 (Bom. LIX of 1949).
Notification : No.
SO 669(E), dated
Notification 3
In exercise of the powers conferred by the first
proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of
1961), the Central Board of Direct Taxes hereby specifies the following areas
for the purposes of the said proviso, namely:—
Urban agglomeration of—
1. Amritsar including the
areas in Municipal Corporation of Amritsar as notified by Punjab State
Government under sub-rule (3) of rule 3 of Punjab Municipal Corporation Act,
1971 and including the areas under the Cantonment Board, Amritsar as notified
by the Central Government under section 3 of the Cantonment Act, 1924;
2. Asansol including the
areas comprised in the Municipal Corporation of Asansol;
3. Aurangabad including the
areas comprised in the Municipal Corporation of Aurangabad as constituted under
the Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949);
4.
5. Durg including the areas as
notified in the notification number 291/18-1/81 dated 31-3-1981; and Bhillai
including areas as notified as per notification number 22/F-1-7/18-3/98 dated
8-6-1998 under the Madhya Pradesh Municipal Corporation Act, 1956 (23 of 1956);
6. Gorakhpur including the
areas defined as development areas as notified by Uttar Pradesh State
Government from time to time in exercise of the powers under section 3 of the
Uttar Pradesh Urban Planning and Development Act, 1973 (President’s Act number
11 of 1973);
7. Guwahati including the
areas comprised in the city of
8.
9. Hubli-Dharwad including
the areas as notified by the Government of Karnataka in the notification number
HUD 378.MLR.95 dated
10. Jalandhar including the
areas as notified by the Municipal Corporation. Jalandhar;
11.
12.
13.
14. Nasik including the areas
comprised in the Municipal Corporation of Nasik as constituted under Bombay
Provincial Municipal Corporation Act, 1949 (LIX of 1949);
15. Rajkot including areas
within Rajkot Municipal Corporation as defined in the Schedule to the Gujarat
Municipality Act, 1963 and the areas included in the city of Rajkot vide
Government of Gujarat notification number KV-68-1988-RMN-8095-3120P dated
17-6-1998;
16.
17.
18. Solapur including the
areas comprised in the Municipal Corporation of Solapur as constituted under
Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949);
19. Tiruchirapalli including
the areas that are comprised in the Tiruchirapalli Municipal Corporation within
the meaning of Tiruchirapalli City Municipal Corporation Act, 1994 in G.O.Ms.
No. 151, dated
Notification: No.
SO 242(E), dated
NOTIFICATION
4
In exercise of the powers conferred by the first proviso to sub-section
(1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board
of Direct Taxes hereby specifies the following areas for the purposes of the
said proviso, namely :—
Urban agglomeration of—
1. Ahmednagar including the
areas comprised in the
2.
3.
4. Alappuzha (Alleppey)
including the areas comprised in
5.
6. Alwar including the areas
as notified in the Government of Rajasthan Notification No. F
1/2/LSG/63/63948-950, dated
7.
8. Barddhaman (Burdwan)
including the areas comprised in the
9.
10.
11. Berhampur (Brahmapur)
including (i) the areas comprised in the Berhampur Municipality within
the meaning of the Orissa Municipal Act, 1950; and (ii) the areas
comprised in the Berhampur Development Authority within the meaning of the
Orissa Development Authorities Act, 1982;
12.
13.
14. Bhiwandi including the
areas comprised in the Municipal Council of Bhiwandi Nizampur within the
meaning of the Maharashtra Municipalities Act, 1965;
15. Bhubaneswar including (i)
the areas comprised in the Bhubaneswar Municipality within the meaning of the
Orissa Municipal Act, 1950; and (ii) the areas comprised in the
Bhubaneswar Development Authority within the meaning of the Orissa Development
Authorities Act, 1982;
16. Biharsharif including the
areas comprised in Biharsharif within the meaning of the Biharsharif Municipal
Corporation Act, dated
17.
18. Bilaspur including the
areas comprised in the Municipal Corporation of Bilaspur as notified by the
Government of Madhya Pradesh in Notification No. 755-XVIII-I-80, dated
19.
20. Chandrapur including the
areas comprised in the city of
21. Cuddapah including the
areas comprised in the
22. Cuttack including (i)
the areas comprised in the Cuttack Municipality within the meaning of the
Orissa Municipal Act, 1950; and (ii) the areas comprised in the Cuttack
Development Authority within the meaning of the Orissa Development Authority
Act, 1982;
23. Darbhanga including the
areas comprised in Darbhanga within the meaning of the Darbhanga Municipal
Corporation Act vide S.O. 1280, dated
24. Davangere including the
areas of Davangere city as notified by the Karnataka Government in the
Notification No. HUD. 35 I MLR 95 dated
25. Dehradun including the
areas comprised in Municipal Corporation of Dehradun;
26. Dhule including the areas
comprised in the
27.
28. Ellore including the areas
comprised in the
29. Erode including the areas
comprised in the
30. Farrukhabad-cum-Fatehgarh
including the areas comprised in the Nagarpalika Parishad of
Farrukhabad-Fatehgarh;
31. Ferozabad including areas
comprised in the Nagarpalika of Ferozabad;
32.
33.
34.
35. Ichalkaranji including the
areas comprised in the
36. Imphal including the areas
comprised within the Imphal Municipal Council;
37. Jalgaon including the areas
comprised in the
38.
39.
40.
41. Kannur (Cannanore)
including the areas comprised in
42. Kharaghpur including the
areas comprised in the
43.
44. Kollam (Quilon) including
the areas comprised in
45.
46.
47. Mangalore including the
areas of Mangalore city as notified by the Karnataka Government in the
Notification No. MD. 174/UMS/95, dated
48.
49. Moradabad including the
areas comprised in the municipal limits of Moradabad city as defined vide
Notification No. 2474/9-7-94(M.B.)/94, dated 4-8-1994 by the Government of
Uttar Pradesh;
50. Muzaffarnagar including
the areas comprised in the Muzaffarnagar Nagarpalika Parishad;
51. Muzaffarpur including the
areas comprised in Muzaffarpur Municipal Corporation within the meaning of the
Muzaffarpur Municipal Corporation Act vide S.O. 487, dated
52. Nanded including the areas
comprised in the
53.
54. Nizamabad including the
areas comprised in the Municipal Corporation of Nizamabad;
55. Ondal;
56.
57.
58.
59.
60. Ramagundam including the
areas comprised in the Municipal Corporation of Ramagundam;
61.
62. Rohtak including the areas
comprised in the municipal limits of Rohtak City within the meaning of
Municipal Act, 1973 of Haryana State and areas developed by Haryana Urban
Development Authority vide the Notification dated 23-12-1984;
63. Rourkela including (i)
the areas comprised in the Rourkela Municipality within the meaning of Orissa
Municipal Act, 1950; and (ii) the areas comprised in the Rourkela
Industrial Township as notified in Orissa Gazette dated 15th April, 1996 within
the meaning of the Orissa Municipal Act, 1950;
64. Sagar including the areas
notified by the Government of Madhya Pradesh in Notification No. 202-32-1-85,
dated
65.
66. Sangli including the areas
comprised in the Municipal Corporation of Sangli-Miraj & Kupwad within the
meaning of the Bombay Provincial Municipal Corporation Act, 1949;
67. Shahjahanpur including the
area comprised in the municipal limits of Shahjahanpur city as defined in
Notification No. 652/Eleven/24-B/1968, dated 25-5-1978 of Government of Uttar
Pradesh;
68. Shillong including the
areas comprised within the Shillong Municipal Board;
69. Siliguri including the
areas comprised in the Municipal Corporation of Siliguri within the meaning of
Siliguri Municipal Corporation Act, 1990;
70. Thanjavur including the
areas comprised in the
71. Tirunelveli including the
areas comprised in the Tirunelveli Municipal Corporation within the meaning of
the Tirunelveli City Municipal Corporation Act, 1994;
72. Tiruppur including the
areas comprised in the
73. Trissur (Trichur)
including the areas comprised in the
74. Tuticorin including the
areas comprised in the
75.
76.
77.
78.
79. Yamunanagar including the
areas comprised in the municipal limits of Yamunanagar within the meaning of
the Municipal Act, 1973 of
Notification : No.
SO 372(E), dated
Notification 5
In exercise of the powers conferred by the proviso to
sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the
Central Board of Direct Taxes hereby specifies the following areas for the
purposes of the said proviso, namely :—
All urban areas in the country [other than the urban
areas specified in notification vide SO No. 468(E), dated 27th June,
1997, SO No. 669(E), dated 6th August, 1998, SO No. 242(E), dated 9th April,
1999 and SO No. 372(E), dated 10th April, 2000], defined by the 1991 Census of
India as comprising :
(a) All places with municipality, corporation,
cantonment board or any notified town area committee;
(b) All outgrowths of places referred to in (a)
above;
(c) All other places which satisfy the following
criteria :
(i) a minimum population of five thousand;
(ii) at least seventy-five per cent of male working
population engaged in non-agricultural pursuits;
(iii) a density of population of not less than four
hundred persons per square kilometer.
Note : Urban areas will include ‘Towns and Urban
Agglomerations, 1991’ as listed in Table A-4 of the Second Part of Part II-A of
Series-I of the Census of India, 1991.
Notification : No.
SO 410(E), dated
813. Specified floor
areas for purposes of clause (i) of first proviso to section 139(1)
Notification 1
In exercise of the powers conferred by the proviso to
sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the
Central Board of Direct Taxes hereby specifies in the table below, the
following floor areas for the purposes of clause (i) of the said proviso
:
TABLE
|
Sl. No. |
Place |
Property used for
residential (other than for huts & kutcha dwellings) purposes |
Property used commercial
purposes |
|
|
Urban agglomeration of |
|
|
|
(i) |
|
600 sq.ft. |
100 sq. ft. |
|
(ii) |
Mumbai |
600 sq. ft. |
100 sq. ft. |
|
(iii) |
Chennai |
1000 sq. ft. |
125 sq. ft. |
|
(iv) |
|
1000 sq. ft. |
125 sq. ft. |
|
(v) |
|
800 sq. ft. |
125 sq. ft. |
|
(vi) |
|
1100 sq. ft. |
125 sq. ft. |
|
(vii) |
Jaipur |
1100 sq. ft. |
125 sq. ft. |
|
(viii) |
|
1100 sq. ft. |
175 sq. ft. |
|
(ix) |
Pune |
800 sq. ft. |
125 sq. ft. |
|
(x) |
Ahmedabad |
800 sq. ft. |
125 sq. ft. |
|
(xi) |
|
800 sq. ft. |
125 sq. ft. |
|
(xii) |
|
1100 sq. ft. |
125 sq. ft. |
Notification : No.
SO 467(E), dated
Notification 2
In exercise of the powers conferred by the proviso to
sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby specifies in the table below, the following floor
areas for the purposes of clause (i) of the said proviso, namely :—
Table
|
Sl. No. |
Place |
Property
used for residential (other than huts & kutcha dwellings) purposes
(sq.ft.) |
Property
used for commercial purposes (sq.ft.) |
|
|
Urban agglomeration of— |
|
|
|
(i) |
|
1100 |
125 |
|
(ii) |
Vadodara |
1100 |
175 |
|
(iii) |
|
1100 |
125 |
|
(iv) |
|
1100 |
175 |
|
(v) |
|
1100 |
175 |
|
(vi) |
|
1100 |
125 |
|
(vii) |
|
1100 |
175 |
|
(viii) |
|
1100 |
175 |
|
(ix) |
|
1100 |
125 |
|
(x) |
|
1100 |
175 |
|
(xi) |
|
1100 |
175 |
|
(xii) |
|
1100 |
175 |
|
(xiii) |
|
1100 |
175 |
|
(xiv) |
|
1100 |
175 |
|
(xv) |
|
1100 |
175 |
|
(xvi) |
|
1100 |
175 |
|
(xvii) |
|
1100 |
175 |
|
(xviii) |
Dhanbad |
1100 |
175 |
|
(xix) |
|
1100 |
175 |
|
(xx) |
|
1100 |
175 |
|
(xxi) |
Kalyan |
1100 |
175 |
|
(xxii) |
|
1100 |
125 |
|
(xxiii) |
Thane |
1100 |
175 |
Notification : No.
SO 668(E), dated
Notification 3
In exercise of the powers conferred by the first proviso
to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the
Central Board of Direct Taxes hereby specifies the immovable properties,
referred to below as immovable properties, for the purposes of clause (i)
of the said proviso—
(a) occupying the
floor area of 1100 sq. ft. or more in respect of immovable property used for
residential (other than huts and kutcha dwellings) purposes; and
(b) occupying the
floor area of 175 sq. ft. or more in respect of immovable property used for commercial
purposes, in the following areas specified by Board, namely:—
Urban agglomeration of—
1. Amritsar including the
areas in Municipal Corporation of Amritsar as notified by Punjab State
Government under sub-rule (3) of rule 3 of Punjab Municipal Corporation Act,
1971 and including the areas under the Cantonment Board, Amritsar as notified
by the Central Government under section 3 of the Cantonment Act, 1924;
2. Asansol including the
areas comprised in the Municipal Corporation of Asansol;
3. Aurangabad including the
areas comprised in the Municipal Corporation of Aurangabad as constituted under
Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949);
4.
5. Durg including the areas
as notified in the notification number 291/18-1/81 dated 31-3-1981; and Bhillai
including areas as notified as per notification number 22/F-1-7/18-3/98 dated
8-6-1998 under Madhya Pradesh Municipal Corporation Act, 1956 (23 of 1956);
6. Gorakhpur including the
areas defined as development area as notified by Uttar Pradesh State Government
from time to time in exercise of powers under section 3 of the Uttar Pradesh
Urban Planning and Development Act, 1973 (President’s Act number 11 of 1973);
7. Guwahati including the
areas comprised in the city of
8.
9. Hubli-Dharwad
including the areas as notified by the Government of Karnataka in the
notification number HUD 378.MLR.95 dated
10. Jalandhar including the
areas as notified by the Municipal Corporation, Jalandhar;
11.
12.
13.
14. Nasik including the areas
comprised in the Municipal Corporation of Nasik as constituted under Bombay
Provincial Municipal Corporation Act, 1949 (LIX of 1949);
15. Rajkot including areas
within Rajkot Municipal Corporation as defined in the Schedule to the Gujarat
Municipality Act, 1963 and the areas included in the city of Rajkot vide
Government of Gujarat notification number KV-68-1988-RMN-8095-3 120P dated
17-6-1998;
16.
17.
18. Solapur including the
areas comprised in the Municipal Corporation of Solapur as constituted under
Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949);
19. Tiruchirapalli including
the areas that are comprised in the Tiruchirapalli Municipal Corporation within
the meaning of Tiruchirapalli City Municipal Corporation Act, 1994 in G.O.Ms.
No. 151 dated
Notification : No. SO.
243(E), dated
Notification 4
In exercise of the powers conferred by the first
proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of
1961), the Central Board of Direct Taxes hereby specifies the immovable
properties, referred to below as immovable properties, for the purposes of
clause (i) of the said proviso—
(a) occupying the floor area of 1500 sq. ft. or
more in respect of immovable property used for residential (other than huts and
kutcha dwellings) purposes; and
(b) occupying the floor area of 225 sq. ft. or
more in respect of immovable property used for commercial purposes,
in the following areas specified by the Board, namely
:—
Urban agglomeration of—
1. Ahmednagar including the areas comprised in
the
2.
3.
4. Alappuzha (Alleppey) including the areas
comprised in
5.
6. Alwar including the areas as notified in the
Government of Rajasthan Notification No. F. 1/2/LSG/63/63948-950, dated
7.
8. Barddhaman (Burdwan) including the areas comprised
in the
9.
10.
11. Berhampur (Brahmapur) including (i) the
areas comprised in the Berhampur Municipality within the meaning of the Orissa
Municipal Act, 1950; and (ii) the areas comprised in the Berhampur
Development Authority within the meaning of the Orissa Development Authorities
Act, 1982;
12.
13.
14. Bhiwandi including the areas comprised in the
Municipal Council of Bhiwandi Nizampur within the meaning of the Maharashtra
Municipalities Act, 1965;
15. Bhubaneswar including (i) the areas
comprised in the Bhubaneswar Municipality within the meaning of the Orissa
Municipal Act, 1950; and (ii) the areas comprised in the Bhubaneswar
Development Authority within the meaning of the Orissa Development Authorities
Act, 1982;
16. Biharsharif including the areas comprised in
Biharsharif within the meaning of the Biharsharif Municipal Corporation Act,
dated
17.
18. Bilaspur including the areas comprised in the
Municipal Corporation of Bilaspur as notified by the Government of Madhya
Pradesh in Notification No. 755-XVIII-I-80, dated
19.
20. Chandrapur including the areas comprised in
the city of
21. Cuddapah including the areas comprised in the
22. Cuttack including (i) the areas comprised
in the Cuttack Municipality within the meaning of the Orissa Municipal Act,
1950; and (ii) the areas comprised in the Cuttack Development Authority
within the meaning of the Orissa Development Authorities Act, 1982;
23. Darbhanga including the areas comprised in
Darbhanga within the meaning of the Darbhanga Municipal Corporation Act vide
S.O. 1280 dated
24. Davangere including the areas of Davangere
city as notified by the Karnataka Government in the Notification No. HUD.35 I
MLR 95, dated
25. Dehradun including the areas comprised in
Municipal Corporation of Dehradun;
26. Dhule including the areas comprised in the
27.
28. Ellore including the areas comprised in the
29. Erode including the areas comprised in the
30. Farrukhabad-cum-Fatehgarh including the
areas comprised in the Nagarpalika Parishad of Farrukhabad-Fatehgarh;
31. Ferozabad including areas comprised in the
Nagarpalika of Ferozabad;
32.
33.
34.
35. Ichalkaranji including the areas comprised in
the
36. Imphal including the areas comprised within
the Imphal Municipal Council;
37. Jalgaon including the areas comprised in the
38.
39.
40.
41. Kannur (Cannanore) including the areas
comprised in the
42. Kharaghpur including the areas comprised in
the
43.
44. Kollam (Quilon) including the areas comprised
in the
45.
46.
47. Mangalore including the areas of the Mangalore
city as notified by the Karnataka Government in the Notification No. MD.
174/UMS/95, dated
48.
49. Moradabad including the areas comprised in the
municipal limits of Moradabad city as defined vide Notification No.
2474/9-7-94 (M.B.)/94, dated 4-8-1994 by the Government of Uttar Pradesh;
50. Muzaffarnagar including the areas comprised in
the Muzaffarnagar Nagarpalika Parishad;
51. Muzaffarpur including the areas comprised in
Muzaffarpur Municipal Corporation within the meaning of the Muzaffarpur
Municipal Corporation Act vide S.O. 487 dated
52. Nanded including the areas comprised in the
53.
54. Nizamabad including the areas comprised in the
Municipal Corporation of Nizamabad;
55. Ondal;
56.
57.
58.
59.
60. Ramagundam including the areas comprised in
the Municipal Corporation of Ramagundam;
61.
62. Rohtak including the areas comprised in the
municipal limits of Rohtak City within the meaning of Municipal Act, 1973 of
Haryana State and areas developed by Haryana Urban Development Authority vide
the Notification dated 23-12-1984;
63. Rourkela including (i) the areas
comprised in the Rourkela Municipality within the meaning of Orissa Municipal
Act, 1950; and (ii) the areas comprised in the Rourkela Industrial
Township as notified in Orissa Gazette dated 15th April, 1996 within the
meaning of the Orissa Municipal Act, 1950;
64. Sagar including the areas notified by the
Government of Madhya Pradesh in Notification No. 202-32-1-85, dated
65.
66. Sangli including the areas comprised in the
Municipal Corporation of Sangli-Miraj & Kupwad within the meaning of the
Bombay Provincial Municipal Corporation Act, 1949;
67. Shahjahanpur including the area comprised in
the municipal limits of Shahjahanpur city as defined in Notification No.
652/Eleven/24-B/1968, dated 25-5-1978 of Government of Uttar Pradesh;
68. Shillong including the areas comprised within
the Shillong Municipal Board;
69. Siliguri including the areas comprised in the
Municipal Corporation of Siliguri within the meaning of Siliguri Municipal
Corporation Act, 1990;
70. Thanjavur including the areas comprised in the
71. Tirunelveli including the areas comprised in
the Tirunelveli Municipal Corporation within the meaning of the Tirunelveli
City Municipal Corporation Act, 1994;
72. Tiruppur including the areas comprised in the
73. Trissur (Trichur) including the areas
comprised in the
74. Tuticorin including the areas comprised in the
75.
76.
77.
78.
79. Yamunanagar including the areas comprised in
the municipal limits of Yamunanagar within the meaning of the Municipal Act,
1973 of
Notification :
No. SO 373(E), dated
Notification 5
In exercise of the powers conferred by the first
proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of
1961), the Central Board of Direct Taxes hereby specifies the immovable
properties referred to below, as immovable properties for the purposes of
clause (i) of the said proviso,—
(a) occupying the floor area of 2,000 sq. ft. or more
in respect of immovable property used for residential (other than huts and
kutcha dwellings) purposes; and
(b) occupying the floor area of 300 sq. ft. or
more in respect of immovable property used for commercial purposes.
In all urban areas in the country [other than
the urban areas specified in Notifications vide SO No. 468(E), dated
27th June, 1997, SO No. 669(E), dated 6th August, 1998, SO No. 242(E), dated
9th April, 1999, and SO No. 372(E), dated 10th April, 2000], defined by the
1991 Census of India as comprising :
(a) All places with municipality, corporation,
cantonment board or any notified town area committee;
(b) All outgrowths of places referred to in (a)
above;
(c) All other places which satisfy the following
criteria :
(i) a minimum population of five thousand;
(ii) at least seventy-five per cent of male working
population engaged in non-agricultural pursuits;
(iii) a density of population of not less than four
hundred persons per square kilometer.
Note
: Urban areas will include “Towns and Urban Agglomerations,
1991” as listed in Table A-4 of the Second Part of Part IIA of Series I of the
Census of India, 1991.
Notification : No.
SO 409(E), dated
814. Widening of tax
base vide Notification Nos. S.O. 409(E), dated
Vide Notification S.O. No. 410(E), dated
Name of the towns/urban agglomerations
|
|||
|
1. |
Anantnag |
19. |
Rajauri |
|
2. |
|
20. |
Kulgaon |
|
3. |
|
21. |
Tral |
|
4. |
|
22. |
Samba |
|
5. |
|
23. |
Pulwama |
|
6. |
Baramula |
24. |
Arnia |
|
7. |
Sopore |
25. |
Kishtwar |
|
8. |
Kathua |
26. |
Cherari
Sharif |
|
9. |
Udhampur |
27. |
Mattan |
|
10. |
|
28. |
Akhnoor |
|
11. |
Bandipore |
29. |
Handwara |
|
12. |
Punch |
30. |
Bhaderwah |
|
13. |
Pampore |
31. |
Rehambal |
|
14. |
Bijbehara |
32. |
Parole |
|
15. |
Ranbirsingh Pora |
33. |
Doda |
|
16. |
Shupiyan |
34. |
Pattan |
|
17. |
Ganderbal |
35. |
Badgami Bagh |
|
18. |
Leh |
|
|
2. The floor areas applicable for these towns
and urban agglomerations shall be the same as notified vide Notification
No. S.O. 409(E), dated 10-5-2001.
Circular : No. 10/2001,
dated 19-7-2001.
815. Notified persons for
purposes of second proviso to section 139(1)
Notification 1
In exercise of the powers conferred by the second
proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of
1961), the Central Government hereby specifies the following classes of persons
to whom the provisions of the first proviso shall not apply, namely :—
(a) any person being a non-resident in regard to
conditions specified in clause (i) to clause (vi) of the first
proviso.
(b) any person being an individual who has attained
65 years of age but is not engaged in any business or profession during the
previous year in regard to conditions specified in clause (i) or (iii)
of the first proviso.
Notification : No.
710(E), dated 20-8-1998.
Notification 2
In exercise of the powers conferred by the second
proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of
1961), the Central Government hereby specifies the following classes of persons
to whom the provisions of the first proviso shall not apply, namely :—
(a) any person being a non-resident in regard to
conditions specified in clauses (i) to (vi) of the first proviso;
(b) any person being an individual who has
attained sixty-five years of age but is not engaged in any business or profession
during the previous year in regard to conditions specified in clause (i)
or clause (iii) of the first proviso.
Notification : No.
SO 507(E), dated 11-6-2001.
816. Notified places of
pilgrimage/Notified foreign countries for purposes of Explanation 3/4 to
section 139(1)
Notification 1
In exercise of the powers conferred under Explanation
4 to sub-section (1) of section 139
of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes
hereby specifies the following places as the place of pilgrimage for the
purposes of aforesaid sub-section and travel to such places shall not be
regarded as travel to any foreign country for the purposes of sub-section (1)
of section 139, namely :—
(a) travel to Saudi Arabia on Haj pilgrimage
organised by Central Haj Committee, Mumbai constituted under the Haj Committee
Act, 1959;
(b) travel to China on pilgrimage to Kailash
Mansarover organised by Ministry of External Affairs, Government of India.
Notification : No. SO
711(E), dated 20-8-1998.
Notification 2
In exercise of the powers conferred by Explanation
3 to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of
1961), the Central Board of Direct Taxes hereby specifies the following places
as the places of pilgrimage and travel to such places shall not be regarded as
travel to any foreign country for the purposes of the said sub-section, namely
:—
(a) travel to Saudi Arabia on Haj pilgrimage
organized by the Central Haj Committee, Mumbai constituted under the Haj
Committee Act, 1959;
(b) travel to China on pilgrimage to Kailash
Mansarover organized by the Ministry of External Affairs, Government of India.
Notification : No.
SO 508(E), dated 11-6-2001.
Notification 3
In exercise of the powers conferred under Explanation
4 to sub-section (1) of section 139
of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes
hereby specifies that the expression “travel to any foreign country” used in
this sub-section shall not include travel to following neighbouring countries,
namely :—
(a) Bangladesh
(b) Bhutan
(c) Maldives
(d) Nepal
(e) Pakistan
(f) Sri Lanka
Notification : No. SO
712(E), dated 21-8-1998.
Notification 4
In exercise of the powers conferred by Explanation
3 to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of
1961), the Central Board of Direct Taxes hereby specifies that the expression
“travel to any foreign country” in the said sub-section shall not include
travel to the following neighbouring countries, namely :—
(a) Bangladesh; (d) Nepal;
(b) Bhutan; (e) Pakistan;
(c) Maldives; (f) Sri Lanka.
Notification : No.
SO 509(E), dated 11-6-2001.
817. Extension of time
for filing return for assessment year 1967-68 up to August 15, 1967 in cases where
returns are due to be filed by June 30, 1967
1. The forms of returns of income prescribed
under the Rules were recently revised and these revised forms were notified in
the Gazette of India, Extraordinary, dated 10-3-1967. There are now three forms
of returns of income of which the first is for companies only; the second for
co-operative societies and local authorities, and all other non-corporate
assessees whose total income exceeds Rs. 15,000; and the third is for
non-corporate assessees (other than co-operative societies and local
authorities) whose total income is Rs. 15,000 or less. The returns for the
current assessment year have to be furnished in the new forms.
2. Under the existing provisions of the law,
the assessees have to file their returns of income for the current assessment
year before June 30, 1967 or where they have business income, before the expiry
of six months from the end of the relevant accounting year, whichever is later.
3. Representations have been received by the
Board that the assessees are finding it difficult to file their returns before
June 30, 1967 on account of the non-availability of the new return forms at the
Income-tax Officers. Considering this difficulty, it has been decided to extend
the time for filing the returns for the current assessment year up to August
15, 1967. This extension would be applicable in the cases of those assessees
who are required under the law to file the returns under section 139(1) before
August 15, 1967. A Press Note, dated 16-6-1967 announcing this decision has
been issued for the general information of the taxpayers. A copy of the Press
Note is enclosed [printed here as Annex] herewith for information and
necessary action. The decision to extend the time for filing of returns up to
August 15, 1967 may be brought to the notice of all the officers.
Letter : F. No. 28/18/67-IT
(A-II), dated 17-6-1967.
ANNEX - PRESS NOTE REFERRED TO IN CLARIFICATION
With effect from the assessment year 1967-68, all
assessees have to file their returns of income in the revised forms which have
been notified in the Gazette of India, Extraordinary, dated 10-3-1967. Under
the existing provisions of law, the assessees have to furnish their returns of
income for the current assessment year before June 30, 1967, or where they have
business income, before the expiry of six months from the relevant accounting
year, whichever is later. In special cases, there time limits can be extended
up to a prescribed maximum by the Income-tax Officer on an application being
made to him in this regard.
As this is the first year in which the new forms have
been introduced, it has been decided to allow extension of time to the
assessees for filing of returns for the current assessment year up to August
15, 1967, without any application being made to the Income-tax Officer in this
regard. This extension would be applicable to cases where voluntary returns of
income have to be filed under section 139(1) for the assessment year 1967-68
before August 15, 1967.
818. Extension of time
for filing return for assessment year 1972-73 in cases where returns are due to
be filed by June 30, 1972 - Waive of interest chargeable for period of delay up
to July 31, 1973
1. I am directed to inform you that the Board
have decided to extend the time for furnishing voluntary returns of income and
net wealth for the assessment year 1972-73 till July 31, 1972, in cases where
such returns are due before that date. A copy of the Press Note dated 19-6-1972
[printed here as Annex] issued in this regard is attached.
2. Under the provisions of section 139, as
amended by the Finance Act, 1972, interest at the rate of 12 per cent per annum
is to be charged for delay in furnishing the return of income from the expiry
of the due date up to the date of furnishing the return. Hence, interest at the
rate of 12 per cent per annum will be chargeable from July 1, 1972 in cases
where the voluntary return of income due by June 30, 1972 is not furnished by
that date. As the time for furnishing the voluntary return of income has been extended
till July 31, 1972, the Board desire that the Income-tax Officers may please
be instructed to waive, in exercise of their powers under rule 117A(v)
of the Income-tax Rules, the interest chargeable in respect of the period of
delay up to the end of July 1972 in such cases. In terms of the proviso to
the aforesaid rule, the previous approval of the Inspecting Assistant
Commissioner will have to be obtained by the Income-tax Officer in cases where
the amount of interest to be so waived exceeds one thousand rupees.
Circular : No. 88 [F/
No. 142(12)/72-TPL], dated 19-6-1972.
ANNEX - PRESS NOTE REFERRED TO IN CLARIFICATION
The Central Board of Direct Taxes will shortly be
notifying new forms of returns of income and net wealth which will come into
force from a date to be specified in this behalf in the notification. To enable
taxpayers to furnish their returns of income and net wealth in the new and
up-dated forms, the Board has decided to extend the time for furnishing
voluntary returns of income and net wealth for the assessment year 1972-73 till
July 31, 1972, in cases where such returns are due before that date.
1. The Board is also issuing instructions to
the Income-tax Officers to waive in such cases, the interest chargeable under
the Income-tax Act for belated submission of return in respect of the period of
delay up to the end of July 1972.
2. Taxpayers who are required to, or wish to,
submit their returns of income or net wealth before the new forms are brought into
force may furnish the same in the forms currently in force.
819. Extension of time
for filing return for assessment year 1973-74 in cases where returns due to be
filed by June 30 or July 31, 1973 - Waiver of interest chargeable for period of
delay up to August 15, 1973
1. The Central Board of Direct Taxes have
decided to extend the time for furnishing returns of income and net wealth for
the assessment year 1973-74 till August 15, 1973, in cases where returns are
due to be filed by June 30, 1973 or July 31, 1973. A copy of the Press Note
dated 20-6-1973 [printed here as Annex] in this regard is attached.
2. Under the provisions of section 139, as
amended by the Finance Act, 1972, interest at the rate of 12 per cent per annum
is to be charged for delay in furnishing the return of income from the expiry
of the date up to the date of furnishing the return. Hence, interest at the
rate of 12 per cent per annum will be chargeable from July 1, 1973 and August
1, 1973 in cases where the voluntary return of income due by June 30, 1973 or
July 31, 1973, respectively, is not furnished by that date. As the time for
furnishing the voluntary return of income has been extended till August 15,
1973, the Board desire that the Income-tax Officers may please be instructed
to waive, in exercise of their powers under rule 117A(v) of the
Income-tax Rules, the interest chargeable in respect of the period of delay
up to August 15, 1973 in such cases. In terms of the proviso to the
aforesaid rule, the previous approval of the Inspecting Assistant Commissioner
will have to be obtained by the Income-tax Officer in cases where the amount of
interest so waived exceeds Rs. 1,000.
Circular : No. 113 [F.
No. 220/13/73-IT (A-II)], dated 20-6-1973.
ANNEX - PRESS NOTE REFERRED TO IN CLARIFICATION
The time for filing the returns of income and net
wealth for the current assessment year 1973-74 has been extended until August
15, 1973, in cases where such returns are due to be filed by June 30 or July
31.
From April 1, this year, revised returns of income
and net wealth have been brought into force. Taxpayers who have not furnished
their returns for the assessment year 1973-74 or who have furnished such
returns in the old forms are expected to submit them in the up-to-date forms.
For revised forms or for any assistance, they should contract the Income-tax
Officer or the Public Relations Officer.
In all cases of delay in furnishing the returns of
income, Income-tax Officers are being issued instructions to waive the interest
chargeable up to August 15.
Judicial Analysis
EXPLAINED IN
-
The above circular was explained in Hargovind Damji v. CIT [2002] 123 Taxman 949 (Guj.) in following
words :
“By issuance of
Circular No. 113, dated 20-6-1973, the CBDT granted general extension for
furnishing the returns of income and net wealth for assessment year 1973-74
till 15-8-1973. It cannot be said that the CBDT has issued the instruction to
the income-tax authorities to make a particular assessment or to dispose of
particular case in a particular manner. Even if we consider the alternative
limb of Mr. Hemani’s argument that section 139 was inserted in section 119(2)(a)
by the Finance Act, 1990 with effect from 1-4-1990, it cannot be said that
prior to that date, there was any restriction on the exercise of powers by the
CBDT under section 119 as sub-section (2) of section 119 starts with the words
‘without prejudice to the generality of the foregoing power’. It is also
pertinent to note here that Circular No. 113, dated 20-6-1973 was issued by the
CBDT with an intention to grant general extension to the assessees. The said
circular was, therefore, benevolent in nature. It is for this reason, we hold
that while exercising the powers conferred by section 119(1), the CBDT has
issued the said circular granting general extension to the assessee and based
on the said circular, the return filed on 14-8-1973 by the assessee was treated
as the return filed under section 139(1) and since the said return was revised
by the assessee on 22-3-1976 and the assessment was framed on the basis of that
return, the said assessment cannot be held to be barred by limitation and it
cannot be held as invalid or non est. We are, therefore, not inclined to
accept the argument of Mr. Hemani, the learned advocate that Circular No.113
dated 20-6-1973 was issued only with a view to enable the income-tax
authorities to waive the interest in case the return for the assessment year
1973-74 was filed after the due date, i.e., 30-6-1973. It is nowhere
suggested in the said circular that the same was issued only for that purpose.
The opening paragraph of the said circular is very clear. It says that the CBDT
has decided to extend the time for furnishing returns of income and net wealth
for the assessment year 1973-74 till 15-8-1973 in case where returns are due to
be filed by 30-6-1973 or 31-7-1973. Thus, the said circular was issued
practically for several purposes of the Act, which inter alia, includes
the purpose of treating the return filed on or before 15-8-1973 but after its
due date, as the return filed under section 139(1). The reference in the
circular regarding rule 117A(v) of the Income-tax Rules is only for the purpose of giving
instructions to the ITOs to reduce or waive interest payable under section 139
by invoking the provisions contained in the said rule.” (p. 954)
820. Extension of due date for furnishing of
returns by assessee claiming exemption under section 11 for assessment year
1991-92
See Sl. No. 747.
821. Extension of due
date for furnishing of returns by assessee-company for assessment year 1991-92
See Sl. No. 748.
822. Extension of due
dates for furnishing of return of income/loss and obtaining of Tax Audit Report
by company assessees for assessment year 1992-93
See Sl. No. 749.
823. Extension of due
date for furnishing of returns by working partners of firms for assessment year
1993-94
See Sl. No. 750.
824. Extension of due
date for furnishing of tax audit reports by working partners of firms for the
assessment year 1994-95
See Sl. No. 751.
825. Extension of due
date for filing returns by assessee residing in Kashmir Valley who are assessed
or assessable in Kashmir Valley
See Sl. No. 752.
826. Extension of due
date in case of residents of Surat/Beed - Assessment year 1994-95
See Sl. No. 753.
827. Specified due date
for purposes of Explanation under section 139(1) in respect of working partners
as defined in Explanation 4 under section 40(b)(v) for assessment year 1995-96
See Sl. No. 754.
828. Specified due date
under section 139(1), Explanation (b)(ii), extended to 31-10-1995 in relation
to assessment year 1995-96
See Sl. No. 755.
829. Specified due date
for purposes of Explanation under section 139(1) in respect of working partners
as defined in Explanation 4 under section 40(b)(v) for assessment year 1996-97
See Sl. No. 756.
830. Specified due date
for purposes of Explanation under section 139(1) in respect of working partners
as defined in Explanation 4 under section 40(b)(v) for assessment year 1996-97
See Sl. No. 757.
831. Specified due date
for purposes of Explanation 1 under section 139(1) in respect of assessees
whose principal place of business is situated in the revenue districts of East
Godavari, West Godavari, Prakasam and Nellore of the State of Andhra Pradesh
for assessment year 1996-97 extended up to 31-12-1996
See Sl. No. 758.
832. Due date in
respect of filing returns of income under proviso to section 139(1) for
assessment year 1997-98
See Sl. No. 760.
833. Specified due date
of filing returns of income under sub-clauses (ii) and (iii) of clause (b) of
Explanation 1 of section 139(1)
See Sl. No. 761.
834. CBDT clarifies no
extension of time for all returns and reports due to be submitted before
October 31, 1997
See Sl. No. 759.
835. Due date in
respect of filing returns of income under sub-clauses (ii) and (iii) of clause
(b) of Explanation 1 under section 139(1) for assessment year 1998-99
See Sl. No. 762.
836. Extension of due
date for filing returns of income for the assessment year 1998-99 in respect of
non-corporate assessee
837. Specified due date
in terms of sub-clauses (ii) and (iii) of clause (b) of Explanation 1 under
sub-section (1) of section 139 as 31-10-1999 for assessment year 1999-2000 in
case of assessees engaged in Kargil Operation
See Sl. No. 767.
838. Extension of date
for filing income-tax return under proviso to section 139(1)
See Sl. No. 768.
839. Specified due date
for filing return of income under Explanation 1(b)(ii) of section 139(1) for
assessment year 1999-2000
See Sl. No. 769.
840. Specified due date
of filing return of income under proviso to sub-section (1) of section 139 and
sub-clause (i) of clause (b) of Explanation 1 of sub-section (1) of section 139
for assessment year 1999-2000
See Sl. No. 770.
841. Extension of date
for filing income-tax return/tax audit report for assessment year 1999-2000
See Sl. No. 771.
842. Extension of due
date in respect of persons filing return of income under proviso to section
139(1)
n For assessment year 2000-2001 See Sl. No. 773
n For assessment year 2001-2002 See Sl. No. 774
843. Extension of due
date for resident of Orissa for assessment year 2001-2002
See Sl. No. 775.
843A. Scheme for bulk
filing of returns by salaried employees, 2002
In exercise of the powers conferred by sub-section (1A) of
section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of
Direct Taxes hereby frames the following Scheme, namely :—
Short title, commencement and application.
1.
(1) This Scheme may be called the Scheme for Bulk Filing of Returns by Salaried
Employees, 2002.
(2) It shall come into force from the 1st day of
July, 2002.
(3) It shall be applicable to all eligible employers
and their eligible employees assessed to tax at Ahmedabad, Bangalore, Baroda,
Bhopal, Chandigarh, Chennai, Delhi, Gandhinagar, Hyderabad, Jaipur, Jabalpur,
Kolkata, Mumbai, Nagpur, Pune and Thane.
Definitions.
2.
In this Scheme, unless the context otherwise requires,—
(a) “Act” means the Income-tax Act, 1961 (43 of
1961);
(b) “designated Assessing Officer” means an
Assessing Officer as authorised by a Chief Commissioner or a Commissioner under
this scheme;
(c)
“Eligible Employer” means an employer
who has a minimum of fifty employees with income exceeding maximum amount not
chargeable to tax for the relevant financial year assessed at any specified
city and who has been allotted tax deduction account number (TAN), and includes
Drawing and Disbursing Officer (DDO) in the case of the Central Government or
the Government of a State or Public Sector Company;
(d) “Eligible Employee” means an individual
deriving income from salaries from an eligible employer or Drawing and
Disbursing Officer (DDO) at any one of the specified cities to which the Scheme
is applicable and has been allotted Permanent Account Number (PAN);
(e)
“Form” means a form appended to this Scheme;
(f) “specified city” means any city referred to in
sub-clause (3) to clause 1 of this Scheme;
(g) all other words and expressions used herein but
not defined and defined in the Act shall have the meanings respectively
assigned to them in the Act.
Returns how to be furnished.
3.
The Scheme is optional, and provides an additional mode of furnishing of returns
of income by persons deriving income from salaries. Under the Scheme, an
“eligible employee” may furnish his return of income for an assessment year
which he is required to furnish under sub-section (1) of section 139 during any
current financial year to his employer, who will transcribe the data of such
returns on computer readable media using an authorised Bulk Return Preparation
Software (BRPS), which will be made available by the Income-tax Department, and
shall furnish these returns of income together with the data on specified
computer readable media, called “Bulk return”, to the designated Assessing
Officer by the due date for furnishing of the returns of income under that
sub-section.
Types of returns to be received.
4.
(1) The Scheme shall be applicable to employees whose total income does not
include any income chargeable to income-tax under the head “Profits and gains
of business or profession”.
(2) Following types of returns shall not be furnished
under this Scheme—
(i) Return of income for any assessment year other
than the assessment year for which he is required to furnish the return of
income under sub-section (1) of section 139 during the current financial year;
(ii) Return of income where no PAN or incorrect PAN
of the employee has been quoted;
(iii) Return of income under section 158BC of the
Income-tax Act and returns of any assessment year where the previous year falls
within the block period;
(iv) Return of an employee having more than one
employer during the previous year for which the return is being furnished;
(v) Return of employee who is not in receipt of
his salary from the “eligible employer” as on the last day of the previous
year, for which the return is being furnished; and
(vi) A revised return of income under sub-section
(5) of section 139 of the Income-tax Act :
Provided
that an employee having filed his return of income for a year under this
Scheme, may furnish a revised return of income under sub-section (5) of section
139 of the Act before the Assessing Officer.
Steps for the “eligible employees”.
5.
An “eligible employee” will have to take following steps for furnishing his
return of income through his employer or DDO under the Scheme—
(i) give consent to the eligible employer in
consent form as appended to this scheme for furnishing his return of income of
an assessment year;
(ii) furnish a return of income in Form No. 2D or
Form No. 3 duly signed and verified as prescribed under section 140 of the Act,
together with the documents required to be enclosed with such return, and
enclose a photo copy of the PAN Card or intimation letter received for
allotment of PAN to ensure that his PAN has been correctly quoted in the return
of income;
(iii) in cases of claims of refund, either give
consent in the consent form for the refund, to be delivered through such
employer; or indicate the particulars of the bank account (i.e., name of
bank, address of the branch and account number) in which such refund is to be
directly credited by the Assessing Officer through Electronic Clearing Scheme
of RBI, and enclose the mandate form. For this, the bank account in which the
refund is to be credited should be in the same city where the return is being
furnished; and
(iv) the refunds arising on processing of returns
furnished under this Scheme shall not be sent through any mode other than those
described in sub-clause (iii) above.
Steps for the “eligible employer”.
6.
(1) An “eligible employer” will receive the duly signed and verified returns of
income from his “eligible employees” assessed to tax at any of the specified
cities. The employer will transcribe correctly and completely the data
contained in these returns of income using the Bulk Return Preparation Software
(BRPS) to generate “Bulk return” on a specified computer readable media. In
case eligible employees of an eligible employer are assessed at more than one
specified cities, separate “Bulk returns” will have to be generated in respect
of each specified city. The employer will furnish bulk return on a specified
computer readable medium along with the corresponding returns of income in Form
No. 2D or Form No. 3 before the designated Assessing Officer of the respective
specified city.
(2) An eligible employer will take the following
steps—
(i) an eligible employer will take consent from
the eligible employees willing to furnish their returns of income under the
Scheme along with mandate forms, where refund is to be transferred to the bank
account of the employee;
(ii) receive the duly signed and verified returns
of income in Form No. 2D or Form No. 3 of the “eligible employees” complete in
all respects, together with the enclosures required to be furnished with these
returns;
(iii) ensure that PAN of the employees quoted in the
returns of income are correct;
(iv) verify that the TDS claim in respect of salary
income is as per the certificates in Form No. 16 issued by the DDO;
(v) sort the returns according to the specified
city where the concerned employees are assessed to tax;
(vi) transcribe the data contained in these returns
of income on computer readable media using the authorised Bulk Return
Preparation Software (BRPS). The BRPS can be collected from the Income-tax
Department;
(vii) the specified computer readable medium for furnishing
of Bulk return will be—
(a) CD ROM of 650 MB capacity;
(b) 4mm 2GB/4GB (90m/120m) DAT Cartridge; or
(c) 3.5" 1.44 MB floppy diskette;
(viii) ensure the correctness of the transcribed data
on the “Bulk return(s)” vis-a-vis the returns of income submitted by the
employees;
(ix) generate separate forms of control charts (in
duplicate) for the returns of income to be furnished at each specified city;
(x) generate separate “Bulk return” on any
prescribed computer media using BRPS in respect of the “eligible employees”
being assessed at each of the specified cities. In no case, Bulk return of more
than one employer/DDO or relating to employees of more than one specified city
of the same employers/DDO should be included on the same unit of computer
readable media. Separate units of computer readable media should be used for
returns pertaining to each specified city. Each unit of the computer readable
medium used for a Bulk return should be serially numbered and affixed with
labels indicating—
(a) Name and TAN of the employer;
(b) Name of the specified city;
(c) Assessment year;
(d) Serial number of the unit/total number of
units of the computer readable medium used; and
(e) Number of employees whose returns of income
are included in that unit;
(xi) arrange the returns of income in Form No. 2D
or Form No. 3 in the same sequence as in the “Bulk return” and give identical
serial number both on the return of income and the “Bulk return”;
(xii) placing a rubber stamp with words “furnished
electronically” on all challans and vouchers for pre-paid taxes, e.g., Self-assessment
tax, Advance tax, TDS, etc., enclosed with the return of income;
(xiii) furnish the “Bulk return” on the prescribed
computer readable medium, along with the returns of income in Form No. 2D or
Form No. 3 of the concerned employees, before the concerned designated
Assessing Officer in the respective specified city by the due date for
furnishing of returns of income under sub-section (1) of section 139 of the
Act. It is for the “eligible employees” and the “eligible employer” to ensure
that the Bulk return on virus-free and uncorrupted computer readable medium is
furnished before the designated Assessing Officer on or before the due date as
prescribed under that sub-section;
(xiv) only one Bulk return at one of the specified
cities should be furnished for one assessment year;
(xv) in case a Bulk return is furnished after the
due date prescribed in sub-section (1) of section 139 of the Income-tax Act,
all returns of income included in that Bulk return shall be treated as
furnished on that date and the relevant provisions of the Income-tax Act for
late furnishing of return of income shall apply accordingly;
(xvi) obtain an acknowledgement of the “Bulk return”
furnished on the control chart as appended to this Scheme. Also obtain the
acknowledgements for the returns of income so furnished from the receiving
official;
(xvii) keep a backup of the “Bulk return” till the
receipt of acknowledgement thereof from the designated Assessing Officer. In
case of unsuccessful retrieval of the data on the “Bulk return” originally
furnished by him, the eligible employer shall have to furnish another copy of
the same to the designated Assessing Officer;
(xviii) distribution of the acknowledgements of the
returns and intimations under sub-section (1) of section 143, and demand
notices received from the designated Assessing Officer(s) to the concerned
employees;
(xix) service of refund cheques of the respective
employees received from the designated Assessing Officers, in cases where the
employee has given consent in consent form for refund to be delivered through
the employer;
(xx) the service of refund cheques, demand notices
and intimations under sub-section (1) of section 143 to the employer shall be
deemed to have been served upon the eligible employees; and
(xxi) maintenance of necessary records relating to
distribution of acknowledgements, intimations, and refund cheques to the
concerned employees.
How to receive the returns under the Scheme.
7.
(1) The “Bulk return” on the computer readable medium, together with the
returns of income in Form No. 2D or Form No. 3 of the concerned employees and
the consent forms/mandate forms, will be received at the designated counter.
(2) The receiving official will upload the data on
computer from the submitted computer readable medium, with the help of BRPS to
ensure that the data files can be retrieved, and that the medium is virus-free.
He will generate the control chart using the computer readable medium, and
check the number of returns of income vis-a-vis the returns included in
the “Bulk return” on the computer readable medium. In case the media is not
virus-free, or the data files are corrupted, the same will be returned to the employer
for submission afresh. After these checks the receiving official will issue a
signed receipt on one copy of the control chart, certifying the receipt of the
returns mentioned therein. The date of issue of this signed receipt will be the
date of furnishing of the returns.
(3) In case on verification at the receipt stage, it
is found that the copies of the returns of income are more than the
corresponding data on the Bulk return in computer readable medium, then the
returns of income in Form No. 2D or Form No. 3 of the assessees whose data is
not included in the Bulk return on computer readable medium, will be returned
to the employer for being furnished separately before the concerned Assessing
Officer. If it is found that the Bulk return on computer readable medium,
contains data relating to more returns of income than the number of returns of
income in Form No. 2D or Form No. 3 enclosed, then the Bulk return on computer
readable medium will not be accepted and will be returned back to the employer along
with all the returns of income at the receipt stage itself, for resubmission.
(4) The designated Assessing Officer will also issue
individual acknowledgement for the returns of income in Form No. 2D or Form No.
3 of each employee. Such acknowledgements shall be given by an appointed date
not later than 10 working days after the date of receipt of returns.
Processing of the return.
8.
(1) The “Bulk return” will be processed on priority basis, but in the same
manner as the other returns of income which are received in the normal course
are processed.
(2) After processing of the “Bulk return”,
employee-wise intimations under sub-section (1) of section 143 would be
generated only in the cases where there is a demand or a refund.
(3) The refunds arising to those “eligible employees”
who had given their consent for delivery of their refunds through the employer,
would be prepared separately for service through the employer.
(4) The refunds arising to the remaining employees
would be transferred by the designated Assessing Officer directly to their bank
accounts, using the Electronic Clearing Scheme (ECS) of the RBI.
(5) A consolidated statement showing the result of
the processing in respect of each return included in the Bulk return, the
amount of resultant refund, the manner in which it is being issued (i.e.,
whether the refund cheque is being sent to the employer, or credited to the
bank account of the employee), shall be sent by the designated Assessing
Officer to the concerned employer, together with the intimation, and the
refunds cheques mentioned at sub-clause (3) above, for distribution amongst the
concerned employees.
Control Chart for Bulk Return
Assessment
year
PART A : Particulars of eligible employer/DDO
|
1. |
Name of the
employer/DDO |
|
|
|
|
Name and
address of the DDO |
Area/Locality
Street City Pin Code |
|
|
2. |
Address of the
employer/ DDO for correspondence |
Area/Locality
Street City Pin Code |
|
|
3. |
TAN number
allotted to the employer/DDO |
|
|
|
4. |
Designation
of Assessing Officer before whom Annual TDS return (Form No. 24) is filed |
|
|
|
5. |
Date of
filing Form No. 24 for the F.Y. |
|
|
|
6. |
No. of
employees for whom the Bulk return is being furnished |
|
|
|
7. |
Name of the
specified city |
|
|
|
8. |
Type of
computer readable medium used for Bulk Return |
|
|
|
9. |
No. of units
of computer readable medium used |
|
|
PART B : Particulars of eligible employees
|
S. No. |
Name of employee |
PAN of employee |
Total income |
Refund claimed |
Refund to be sent to |
|
1 |
2 |
3 |
4 |
5 |
6 |
|
|
|
|
|
|
|
Notes : 1. In Part B column 6 above, state D if the
refund cheque is to be sent to the employer/DDO and state B for refund to be
credited to the bank account of the employee.
2. The
employee opting for credit to his bank account through the Electronic Clearance
Scheme of RBI shall enclose the mandate form with his return of income in Form
No. 2D or Form No. 3.
3. The returns
of income in Form No. 2D or Form No. 3 should be in the same order as in Part B
of the above chart, and are numbered with the same serial number as in the
chart.
Place :
Date : Name
and signature of the
employer/DDO
(For
use of Income-tax Office only)
Receipt
This is to
certify that the receipt of Bulk return containing
................................. returns of income for the assessment year
............................
from................................................. (name of employer/DDO)
today i.e., .................. (date) along with returns of income in
Form No. 2D or Form No. 3 of .................... employees as per the list
given in the control chart above.
Stamp and
Official Seal Name and Signature
of
Receiving Official
Date :
Consent Form
I
(.................................................................),
son/daughter/wife/of
(.............................................), an employee of
M/s. (........................................),
hereby authorise (...........................................), my
employer/DDO, to furnish my return of income for the assessment year
(...............) before the designated Assessing Officer under the scheme for
Bulk Filing of Returns by Salaried Employees, 2002.
2. I also
authorise my above employer/DDO to receive any intimation letter, challans,
notice etc. in respect of above return from Income-tax Department on my behalf.
3. *I further
authorise my employer/DDO to receive any refund voucher issued by the
Income-tax Department in my name in connection with the above return.
OR
*The refund
arising to me on the processing of the
above return may be transferred to my Bank Account through the
Electronic Clearing Service (ECS) of the Reserve Bank of India for which
separate mandate form is enclosed.
(*Delete whichever is not applicable.)
Place : ( )
Date : Name
and signature of the assessee
Electronic Clearing Service
(Credit Clearing)
Mandate Form
Assessee’s Option to receive refunds through
Electronic Clearing System
1. Name of assessee :
2. Permanent Account Number :
3. Particulars of Bank Account :
(a) Bank Name :
(b) Branch name :
(c) 9-Digit Code Number
of the Bank and
branch
appearing on the
MICR
cheque
issued by the Bank :
(d) Account Type (Savings
Bank
Account/Current
Account or Cash
Credit)
with
code 10/11/13
(e) Ledger No./Ledger Folio No. :
(f) Account Number :
4. Valid for assessment year :
I,
(......................................................), son/daughter/wife/of
(...............................................), hereby declare that the
particulars given above are correct and complete and true to the best of my
knowledge, belief and information.
Place : (......................................)
Date : Signature
of the assessee
Notification No. :
SO 661(E), dated 24-6-2002.
843B. Extension of date of filing returns u/s 139(1B)
In exercise of the powers conferred under clause (a) of
sub-section (2) of section 119 of the Income-tax Act, 1961, the Central Board
of Direct Taxes, hereby order that—
In the case of persons filing their returns of income for assessment year
2003-04 electronically under section 139(1B) of the Income-tax Act, 1961, the
due date for filing of returns of income shall stand extended to 30th day of
September, 2003.
843C. Clarification regarding
filing of return of income by coffee growers, being individuals covered by rule
7B of the Income-tax Rules, 1962
1. The existing provisions of rule 7B of the
Income-tax Rules, 1962 inserted by the Income-tax (Second Amendment) Rules,
2001, w.e.f. 1-4-2002 and further amended by the IT (Third Amendment) Rules,
2002 w.e.f. 1-4-2003, provide that income derived from the sale of coffee grown
and cured by the seller shall be computed as if it were income derived from
business and 25% of such income shall be deemed to be income liable to tax.
2. Under the existing provisions of section
139(1)(b) of the Income-tax Act, 1961, an individual is required to file
return of income only if his total income is above the taxable limit, i.e.,
above Rs. 50,000, subject to first proviso to section 139(1) of the Income-tax
Act, 1961.
3. In order to provide relief to the individual
coffee growers and on representations received from them, the Board have
considered the matter of filing return of income by the coffee growers. It is
clarified that an individual deriving income from growing and curing coffee, with
or without mixing chicory or other flavouring ingredients, and not covered by
the first proviso to section 139(1) of the Income-tax Act, 1961, would not be
obliged to file his return, if his income from growing and curing of coffee is
Rs. 2 lakh or less as only 25% of such income is taxable as business income
under rule 7B(1) of the Income-tax Rules, 1962. Where such individual, not
covered by the first proviso to section 139(1), derives income from growing,
curing, roasting and grounding, with or without mixing chicory or other
flavouring ingredients and his income from such activity is Rs. 1,25,000 or
less, he would not be obliged to file his return of income as only 40% of such
income is taxable as business income under rule 7B(2) of the Income-tax Rules,
1962.
Circular : No. 10/2003, dated
In exercise of the powers conferred by the
second proviso to sub-section (1) of section 139 of Income-tax Act, 1961 (43 of
1961), the Central Government hereby specifies that the provisions of the first
proviso to sub-section (1) of section 139 shall not apply to the class of
persons being individuals who have income from pension but are not engaged in
any business or profession during the previous year.
Notification No. : SO 53(E), dated 12-1-2004.
The last date for filing of return within the meaning of Explanation
2(c) to section 139(1) of the Income-tax Act, 1961 had been extended from
31st July, 2004 to 31st October, 2004. The last date for filing of return in
the case of corporate assessees, assessees whose accounts are required to be
audited under section 44AB and assessees filing returns under first proviso to
section 139(1), is 31st October, 2004. The 30th and 31st October, 2004 being
holidays (Saturday and Sunday), the Income-tax authorities are hereby directed
to make arrangements for accepting returns of income on 30th and 31st of
October, 2004. This direction is issued for administrative convenience. Further,
any returns filed on 1-11-2004 will be deemed to have been filed within due
date in view of the Board’s Circular No. 639 dated 13-11-1992.
Source : Order F.No. 220/1/2004/IT(A-II), dated
20-10-2004
844. Defective return under section 139(9) -
Effect of admission to enclose audited profit and loss account
Paragraph 5 of the said instructions reads as follows
:
Section 139(9) envisages the issue of a deficiency
letter if it is considered that a return of income is defective. The Explanation
lists the defects. The first defect mentioned is that the enclosures,
statements and columns in the return of income relating to computation of
income chargeable under each head of income, computation of gross total income
and total income have not been duly filled in. A return of income shall not be
considered as defective under this clause merely because the inapplicable
columns have not been filled up or against applicable columns the assessee has
indicated that information as per statement is attached and the attached
statement gives the relevant information. Again, clause (e) of the Explanation
requires that where the accounts of the assessee have been audited, the
return should be accompanied by copies of the audited profit and loss account
balance-sheet and the auditor’s report. The omission to enclose copies of
the audited profit and loss account, balance-sheet and the auditor’s report
should be treated as a defect in all cases, requiring statutory audit. If
the return indicates that the audit has not been completed and hence audited
accounts and auditor’s report could not be enclosed, the return should not be
treated as defective.
Instruction
: Para 5 of Instruction No. 1348, dated
30-8-1980.
[Source :
H.P. State Forest Corpn. Ltd. v. Dy. CIT [1998] 231 ITR 556
(HP)].
Judicial analysis
Explained in
- H.P. State Forest Corpn. Ltd. v. Dy. CIT [1998]
231 ITR 556 (HP) with the following observations :
“It is contended by
learned counsel that as per the instructions given by the Board the
non-compliance with the conditions mentioned in clauses (a) and (e)
of the Explanation to section 139(9) would not invalidate the return.
This contention cannot be accepted for two reasons. One, the Board’s
instructions cannot prevail over the statute. When the Legislature has
introduced a provision in the statute, it is not for the Board to instruct the
officer not to comply with the requirement of the statute in the guise of
giving instructions to them. The interpretation given by the Board to the
provisions of the section does not appear to be correct and in any event the
court is not bound by such interpretation. Secondly, the clauses mentioned in
the Board’s instructions are only (a) and (e) to the Explanation
to section 139(9). They do not refer to clauses (bb) and (d)
of the said Explanation. In such circumstances, the Board’s instructions
were not applicable in the present case.”
Explained in
- Gopal Glass Works Pvt. Ltd. v. CIT [2001] 252 ITR 354/121
Taxman 124 (Guj.), in following words :
“It [Instruction No.
1348] pertains to only clauses (a) and (e) of the Explanation
to sub-section (9) of section 139. It is as such not relatable or attributable
to other clauses under Explanation to sub-section (9) of section 139. .
. .
Clause (bb) and
clause (d) under Explanation to sub-section (9) of section 139
are not covered by the said instructions.” (p. 363)
845. Validity of
Returns of Income filed in old forms prescribed prior to 11-5-2000
1. In exercise of the powers conferred under
section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of
Direct Taxes have made amendments to the Income-tax Rules, 1962, vide Notifications
dated 11-5-2000, whereby certain changes have been effected in the Income Tax
Return Form Nos. 2A, 2B, 2C, 2D(Saral), 3 and 3A as well as in Wealth tax and
Expenditure tax return forms.
2. Since the new forms may not be widely
available, certain assessees are filing returns of income in the forms as they
existed before the aforesaid notifications dated 11-5-2000.
3. To remove genuine hardship in all such
cases, Central Board of Direct Taxes hereby directs that returns of
Income/Wealth/Expenditure filed during the current financial year, in the
return forms, as they existed before notifications dated 11-5-2000, should not
be treated as invalid merely because of the reason that the returns of Income/Wealth/Expenditure
are not filed in the new notified forms.
4. To expedite allotment of PAN to all
assessees, CCITs and DGITs should also give adequate publicity for assessees to
take following steps while filing their returns of income:
(i) assessees who have been allotted PAN should
quote the same at a proper place in the returns form;
(ii) assessees who have applied for PAN but have
yet not received allotment should enclose copies of PAN application filed
earlier, and its acknowledgement with the returns of income; and
(iii) assessees who have not applied for PAN should
enclose properly filled in PAN application form and 2 passport size photographs
with the returns of income.
Circular: No. 792, dated
21-6-2000.
846. Removal of
difficulties to Kisan Credit Cardholders by provisions of section 139(1)(v),
first proviso
1. Under the existing provisions of clause (v)
of the first proviso to sub-section (1) of section 139, a person not furnishing
return under sub-section (1) and residing in specified areas and at any time
during the previous year being the holder of a credit card, not being an add-on
card, issued by any bank or institution, is required to furnish a return of his
income during the previous year on or before the due date specified in the provision.
2. It has been represented to the Board that
since agriculturists are not required to pay any tax on income arising from
agricultural operations, the applicability of these provisions to the holders
of Kisan Credit Card is likely to cause avoidable inconvenience to them.
3. The Board have considered the matter. It
is hereby clarified that, unlike the normal credit card, the Kisan Credit Cards
are issued based on the land holding of the agriculturists. The provisions explained
in clause (v) of the first proviso to sub-section (1) of section 139 should,
therefore, be made applicable to holders of credit cards other than Kisan
Credit Cards.
Circular : No. 795,
dated 1-9-2000.