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.

Relaxation from compulsory e-filing allows agents of non-residents and private discretionary trusts to avoid electronic submission due to system limits.

The Board exempted agents of non-residents (representative assessees) and private discretionary trusts from the mandatory electronic furnishing of income tax returns for the assessment year, on account of practical difficulties arising from multiple agent relationships and e filing software limitations that prevent acceptance of private discretionary trusts filing in the status of an individual.