Compulsory filing of e-return of income for assessment year 2008-09 - furnishing of return by representative assessee of non-residents - reg. - Income Tax - 8/2008

GOVERNMENT OF INDIA Ministry of Finance DEPARTMENT OF REVENUE (Central Board of Direct Taxes) Subject: Compulsory filing of e-return of income for assessment year 2008-09 - furnishing of return by representative assessee of non-residents - reg. Circular No.8 /2008 File No.133/38/2006-TPL Dated.22 Sep 2008 The Central Board of Direct Taxes, vide notification S.O. No.752(E) dated 28.03.2008, inter-alia, notified a new return forms for all the assessee for assessment year 2008-09. It was provided in the rule 12 of Income-tax rule 1962 that, a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable or a company required to furnish the return in Form ITR-6, shall compulsorily furnish the return of income electronically for assessment year 2008-09. 2. It has been brought to the notice of the Board that the agents of non-residents, within the meaning of section 160(1)(i) of the Income-tax Act, are facing difficulties in electronically furnishing the returns of non-residents. This is because of the reason that there may be more than one agent for a non-resident in India for different transactions or a person in India may be an agent of more than one non-resident. Such situations are not covered by the existing software which functions on the principle of one assessee - one PAN - one return. Accordingly, it has been decided by the Board that it will not be mandatory for agents of non-residents, within the meaning of section 160(1)(i) of the Income-tax Act, to electronically furnish the returns of non-residents for assessment year 2008-09. Sd/- (Kamlesh C. Varshney) Secretary, CBDT