IT Returns for AY 2008 -09 – no enclosures, please – but please keep the TDS certificates in safe custody – you may be asked to produce them later - CBDT instructions
CBDT has clarified that all returns except ITR -7 are annexure-less; No document is to be attached to these returns.
CBDT notes that in spite of their instructions, officers are accepting returns with annexures. CBDT wants Chief Commissioners to ensure strict compliance of the Board instructions.
No disallowance of claim for TDS/TCS shall be made by the assessing officer only on the ground that the TDS/TCS certificates have not been filed along with the return of income or Form ITR -V. The same procedure shall also apply in respect of challans relating to Advance Tax and Self Assessment Tax.
CBDT has advised assessees to retain with themselves all annexures relating to computation of income, TDS/TCS certificates, counterfoil of challans relating to payment of advance tax and self assessment tax, audit reports and any other document which they would have otherwise liked to file in support of their claims. The original documents and certificates may be produced by them as and when called for by the assessing officer.
Let us hope the officers receiving the returns read these instructions – we had reported last year the confusion at various centres, which the Board now acknowledges.
CBDT Circular No. 6/2008, Dated: July 18, 2008