Centralised receipt counters for the purpose of 139(1). - Income Tax - 445/CBDT

INSTRUCTION NO. 445/CBDT Dated: August 8, 1972 Section(s) Referred: 139(1) Statute: Income - Tax Act, 1961 In some of the Income-Tax office comprising plural Wards, each Ward makes its own arrangements for receipt of returns and papers brought by the assessees and their representatives. In such arrangement, the assessees and their representatives have to waste time trying to locate the particular receipt counter of the Ward having jurisdiction over their cases. The Board desire that where plural Wards and Circles are situated in the same building, their should be centralised arrangement for receipt of returns there papers etc. from the assessees and their representatives, so that the visiting assessees and their representatives bringing, such documents may readily contact the centralised receipt counter and have their papers received. The papers received at centralised receipt counters should be subsequently sorted out Ward-wise and sent to the respective offices. Further, at such centralised receipt counters there should be arrangement for receiving papers even during lunch time, so that the visiting assessees and their representatives do not have to waste time waiting. Steps may please be taken for having such arrangements made in the relevant Income-Tax offices in your charge soon.