Supply of return forms--Circular No. 296 dated 31-3-81 and Circular No. 297 dated 10-4-81--Withdrawal thereof - Income Tax - 307/1981

Supply of return forms--Circular No. 296 dated 31-3-81 and Circular No. 297 dated 10-4-81--Withdrawal thereof Circular No. 307 Dated 23/6/1981 To All Commissioners of Income-tax. Sir, Subject : Supply of return forms--Circular No. 296 dated 31-3-81 and Circular No. 297 dated 10-4-81--Withdrawal thereof. Reference is invited to Board's Circular No. 296 dated 31-3-81,* as amended by its Circular No. 297 dated 10-4-81,+ in which it was desired that 2 copies of return forms should be sent by the department on its own to all assessees on the register of the department having income above the taxable limit. 2. This matter has been discussed in the Commissioners' Conference, 1981, and it was pointed out that in addition to supply of return forms across the counters in the income-tax offices and their distribution through selected post offices, the return forms are taken in bulk by the income-tax practitioners for their clients. It was also pointed out that sending of return forms to all the assessees on its own may involve a lot of labour and money which in many cases may amount to duplication as well. Further, there is likelihood of sending wrong forms also to the assessees. An Income-tax Practitioners' Association has also suggested that the instructions referred to in para. 1 should be modified. The matter has, therefore, been reconsidered and it is decided to revert to the old practice. It is also decided that return forms may be sent to the head of the department or the public relations officer of an organisation in bulk for supply to the employees of the department/organisation in the case of salaried taxpayers. It is also decided to have the forms supplied expeditiously to any assessee by post on a request having been made in this behalf. 3. This circular supersedes the directions contained in Circulars Nos. 296* and 297+ referred to above. 4. Necessary instructions may be issued to all the officers working in your charge immediately. Yours faithfully, (Sd.) M.K. Pandey, Secretary, Central Board of Direct Taxes. * See [1981] 131 ITR (St.) 61. + See [1981] 131 ITR (St.) 62.