https://www.taxtmi.com/article/detailed?id=1209 A substantive tax claim must be preferred in the original or a validly filed revised return to be considered by the assessing officer; letters or post filing communications are insufficient. Because many electronic returns lack provision for explanatory or further claim sheets, taxpayers face a dilemma between omitting doubtful claims or asserting them and risking tax, interest and penalty. The article proposes adding structured annexure(s) to paper and e filing formats for ''claims for AO consideration'' and recommends legislative or administrative amendment to treat such appended material as a valid claim and preserve appellate and rectification remedies. en-us Wed, 16 Mar 2011 23:37:03 +0530 Wed, 16 Mar 2011 23:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1209 A substantive tax claim must be preferred in the original or a validly filed revised return to be considered by the assessing officer; letters or post filing communications are insufficient. Because many electronic returns lack provision for explanatory or further claim sheets, taxpayers face a dilemma between omitting doubtful claims or asserting them and risking tax, interest and penalty. The article proposes adding structured annexure(s) to paper and e filing formats for ''claims for AO consideration'' and recommends legislative or administrative amendment to treat such appended material as a valid claim and preserve appellate and rectification remedies. Articles Income Tax Wed, 16 Mar 2011 23:37:03 +0530 https://www.taxtmi.com/article/detailed?id=1209