https://www.taxtmi.com/circulars?id=8965 Notices under section 139(2) should not be issued until after the voluntary filing period under section 139(1) has expired; taxpayers who have not filed by the due date should be sent notices and return forms in the first week of August. Each notice must include the challan for payment required by section 140A, since that payment must be made before filing and proof of payment should be enclosed with the return. Adequate counters should be opened for supply of return forms. en-us Wed, 17 Mar 1976 00:00:00 +0530 Wed, 01 Jun 2011 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8965 Notices under section 139(2) should not be issued until after the voluntary filing period under section 139(1) has expired; taxpayers who have not filed by the due date should be sent notices and return forms in the first week of August. Each notice must include the challan for payment required by section 140A, since that payment must be made before filing and proof of payment should be enclosed with the return. Adequate counters should be opened for supply of return forms. Circulars Income Tax Wed, 17 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8965