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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..... 2 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 which he is or it is assessable under the .....

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..... g 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 private discretionary trust in the status of an .....

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..... 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 officers and technical sections in CBDT. [Ashis Mohanty] Under Secretary .....

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