Annexure-less returns: electronic filings must be submitted without annexures; TDS/TCS credit allowed on return schedules. Returns for assessment year 2008-09 are annexure-less; receiving officials must detach and return any annexures. TDS/TCS credit and credits for advance and self-assessment tax shall be allowed on the basis of details in the return schedules and shall not be disallowed solely because supporting certificates or challan counterfoils were not filed with the return or ITR-V. Taxpayers should retain originals and produce them when required. ITR-V verification forms must be given a receipt number and kept in safe custody.
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Provisions expressly mentioned in the judgment/order text.
Annexure-less returns: electronic filings must be submitted without annexures; TDS/TCS credit allowed on return schedules.
Returns for assessment year 2008-09 are annexure-less; receiving officials must detach and return any annexures. TDS/TCS credit and credits for advance and self-assessment tax shall be allowed on the basis of details in the return schedules and shall not be disallowed solely because supporting certificates or challan counterfoils were not filed with the return or ITR-V. Taxpayers should retain originals and produce them when required. ITR-V verification forms must be given a receipt number and kept in safe custody.
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