Relaxation from compulsory e-filing of return of income for assessment year 2012-13 - for representative assessees of non-residents and in the case of private discretionary trusts –regarding.

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..... ew Delhi, the 3rd August, 2012 Subject: Relaxation from compulsory e-filing of return of income for assessment year 2012-13 - for representative assessees of non-residents and in the case of private discretionary trusts regarding. Rule 12 of the Income-tax Rules, 1962 mandates that an individual or Hindu undivided family, if his or its total income or the total income in respect of whi .....

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..... rd that private discretionary trusts having total income exceeding ten lakh rupees are facing problems in filing their return of income electronically in cases where they are filing their return in the status of an individual. This is because status of a private discretionary trust has been held in law as that of an individual . The existing e-filing software does not accept the return of a pri .....

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..... est to circulate amongst all officers in their regions/charges iii. Director General, National Academy of Direct Taxes, Nagpur iv. Directors,RegionalTrainingInstitute,Ahmedabad/Bangalore/Chandigarh/Chennai/ Kolkata /Lucknow/Mumbai. v. Comptroller and Auditor General of India. (40 copies) vi. Ministry of Law. (10 copies) vii. Secretary, Settlement Commission, New Delhi. viii. All office .....

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