e-filing of return is mandatory if income exceeds Rs. 5,00,000 or assessee claims relief U/s. 90, 90A or 91 CBDT has vide notification No. 34/2013 dated 01.05.2013 has made it mandatory for the following category of the Assesses to file their Income Tax Return Online from A.Y. 2013-14 :- (a) It is mandatory for every…
The pre-fill option of personal and tax information for ITR 1, ITR 2, ITR 3, ITR 4 and ITR 4S for assessment year 2012-13 is available. Please download the applicable ITR Form from the portal. To know more on how to download, pre-fill and upload. Download Income Tax Return and Upload XML To file an…
LETTER [F.NO. ADDL. DIT/INTL. TAXATION/2012-13], DATED 19-9-2012 Jurisdiction over non-resident assessee lies with the AOs under administrative control of DGIT (Intl. Tax). It has been observed by DGIT (Intl. Tax.) that PAN of many non-resident assessees are lying with the AOs who do not have jurisdiction over them. 2. PAN not lying in correct jurisdiction…
TDS credit to be allowed if difference between the TDS claim and matching TDS amount reported in AS-26 data does not exceed Rs. One lac. Section 143 of the Income-tax Act, 1961 Assessment General Processing of returns of assessment year 2011-12 Steps to clear backlog Instruction No. 01/2012 [F.NO.225/34/2011-ITA.II], dated 2-2-2012 The issue of processing…