Regarding- Exemption from the requirement of furnishing a Return of Income Under Section 139(1) - Income Tax - F. No. 142/09/2011-SO(TPL)

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)