Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Circular No. 297: Forms to be sent only to taxable assessees and those claiming refunds u/s 237.</h1> Circular No. 297, dated April 10, 1981, modifies the previous directive (Circular No. 296) regarding the distribution of return and challan forms to assessees. Commissioners of Income-tax are instructed to ensure that Income-tax Officers send these forms only to assessees whose income exceeds the taxable limit for the assessment year 1981-82 or later, and to those claiming refunds under section 237 of the Income Tax Act. Immediate issuance of necessary instructions to relevant officers is required.
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