Supply of return and challan forms to assessees--Modification of Circular No. 296 dated 31-3-1981 - Income Tax - 297/1981

Supply of return and challan forms to assessees--Modification of Circular No. 296 dated 31-3-1981 Circular No. 297 Dated 10/4/1981 To All Commissioners of Income-tax. Sir, Subject : Supply of return and challan forms to assessees--Modification of Circular No. 296 dated 31-3-1981. Reference is invited to Board's Circular No. 296 dated the 31st March, 1981,* by which the Commissioners were asked to direct the Income-tax Officers 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 u/s. 237 of the Act. 2. Necessary instructions may be issued to all the officers working in your charge immediately. Yours faithfully, (Sd.) M.K. Pandey Secretary, Central Board of Direct Taxes.