INCOME TAX

F. No. 142/09/2011-SO(TPL)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, dated the 25^th July, 2011

To

All Chief Commissioner of Income-Tax,

All Directors General of Income Tax,

Subject:- Regarding- Exemption from the requirement of furnishing a Return of Income Under Section 139(1)

Sir,

The Central Board of Direct Taxes had exempted a certain class of persons from the requirement of furnishing a Return of Income under sub-section (1) of Section 139 of the Income tax Act, 1961 for the assessment year 2011-12 vide Notification No. S.O. 1439(E), dated 23.06.2011 subject to the conditions specified in the Notification.

2. It has come to the notice of the Board that in some Income-tax offices, Returns of Income are not being received by the staff on the ground that an individual with less than 5 lakh of Income is not required furnish his return of income.

3. Necessary instruction may be issued to the officers and staff concerned to accept Returns of Income from those taxpayers who wish to file their Return of Income even if the satisfy the conditions of the above-mentioned notification.

Yours Faithfully

Pawan K. Kumar

Director (TPL-IV)