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of <h1>Tax Returns Below Taxable Limit: Acceptance Only u/s 139(10) Exceptions. Uniform Procedures Emphasized for Compliance.</h1> The circular addresses the issue of accepting income tax returns below the taxable limit at Receipt Counters. It clarifies that such returns should not be accepted unless they fall under exceptions specified in the proviso to sub-section (10) of section 139 of the Income-tax Act. The circular emphasizes the need for uniform procedures and instructs that valid returns can be identified using specific columns in the return forms. Returns filed under certain forms, such as Form No. 3A and Form No. 1 for companies, must be accepted. Necessary instructions should be issued to ensure compliance.
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