Section 133(4) of the Income-tax Act, 1961-Returns of income-Requirement of furnishing statements of payments-Raising of limits to Rs. 1,000 regarding.
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Requirement to furnish payment statements raised to a higher threshold; compliance permitted pending amendment under income tax rules. The Board has directed that, pending amendment of return Forms, compliance with Annexures requiring attachment of statements of payments (rent, interest, commission, royalty, brokerage or annuity) will be satisfied if assessees furnish such statements only where payments exceed Rs. 1,000, and officers are to be informed of this administrative relaxation under the income-tax rules.
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Provisions expressly mentioned in the judgment/order text.
Requirement to furnish payment statements raised to a higher threshold; compliance permitted pending amendment under income tax rules.
The Board has directed that, pending amendment of return Forms, compliance with Annexures requiring attachment of statements of payments (rent, interest, commission, royalty, brokerage or annuity) will be satisfied if assessees furnish such statements only where payments exceed Rs. 1,000, and officers are to be informed of this administrative relaxation under the income-tax rules.
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