Acceptance of returns below taxable limit only where they meet proviso exceptions; counters must identify and accept qualifying returns. Returns of income below the taxable limit must not be accepted at receipt counters unless they fall within the exceptions in the proviso to the filing provision; the prescribed return forms include specific columns enabling counter staff to identify such exceptions, and Form No. 3A and company returns in Form No. 1 are to be accepted as falling within those exceptions, while statutory filings accompanied by covering letters or markings may also be identified and accepted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Acceptance of returns below taxable limit only where they meet proviso exceptions; counters must identify and accept qualifying returns.
Returns of income below the taxable limit must not be accepted at receipt counters unless they fall within the exceptions in the proviso to the filing provision; the prescribed return forms include specific columns enabling counter staff to identify such exceptions, and Form No. 3A and company returns in Form No. 1 are to be accepted as falling within those exceptions, while statutory filings accompanied by covering letters or markings may also be identified and accepted.
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