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.

CBDT Relaxes Mandatory E-Filing for Non-Resident Agents, Private Trusts for AY 2012-13 Due to System Issues.

The Central Board of Direct Taxes has issued a circular providing relaxation from mandatory electronic filing of income tax returns for the assessment year 2012-13. This applies to agents of non-residents and private discretionary trusts whose total income exceeds ten lakh rupees. Agents of non-residents face challenges due to multiple agents or multiple non-residents being represented, which the e-filing system cannot accommodate. Similarly, private discretionary trusts filing returns as individuals encounter issues with the e-filing software. Consequently, it is not compulsory for these entities to file returns electronically for the specified assessment year.