No enclosures to IT returns : Filing Of Form 16 By Tax Payers Not Required For Claiming Refunds - CBDT clarifies
It seems that News item has appeared in print and electronic media that individual taxpayers have to submit Form 16 – a certificate of tax deducted at source – along with income tax returns to obtain refunds.
The CBDT has clarified that the Government has amended Rule 12 of the Income Tax Rules to notify the new income tax return forms for assessment Year 2007-08 with effect from 14th May 2007. These new return forms (other then new Form ITR-7 for charitable/religious trusts and institutions) are annexure-less. A taxpayer is not required to file any document relating to computation of income or challans or TDS certificates (Form 16 or form 16A) or TCS certificates along with these annexure-less returns, irrespective of whether a refund is claimed or not.
The Board has further clarified that the contents of the news item regarding the need to file Form 16 for claiming refund is baseless. The taxpayers are advised to strictly follow the instruction annexed with the new return forms and Rule 12 of the Income Tax Rules.