Category Archives: CBDT

Filing or Non-Filing of Income Tax Return u/s. 139(1) and u/s. 139(1C)

Specified class or classes of persons to be exempted from filing Return of Income [Section 139(1C)]. (1) Under section 139(1), every person has to furnish a return of his income… Read more »

Mandatory requirement of furnishing PAN in all TDS statements u/s. 206AA

The non-quoting of PAN by deductees in many cases have led to delay in issue of refund on account of problems in the processing of returns of income and in… Read more »