Notices under section 139(2). - Income Tax - 935/CBDT

INSTRUCTION NO. 935/CBDT Dated : March 17, 1976 Section(s) Referred: 139(2) Statute: Income - Tax Act, 1961 Presently different system is being followed in respect of issue of notices under section 139(2) of the Income-tax Act, 1961, in different Commissioners Charges. In some charges notices under section 139(2) are issued only when returns of income are not filed voluntarily by the assessees within the time limit allowed under section 139(1) and that too only in revenue yielding cases, whereas in some other charges notices under section 139(2) are issued in all cases where the last assessed income is more than Rs. 7,500. In some other charges such notices are issued in company cases as well as Category I II cases only when the returns of Income are not filed under section 139(1). 2. The Board have examined the question of issue of notices under section 139(2) in the background of the existing system and with particular reference to the recommendation contained in para 2.67 of the Direct Taxes Enquiry Committee Report. The Board have decided that with a view to inculcate voluntary compliance with the provisions by the assessees notices under section 139(2) may not be issued till such time as the returns of income are to be filed voluntarily within the time allowed under the provisions of section 139(1) of the Act. Notices under section 139(2) together with the forms of return of income may be sent to all such tax payers who have not filed the returns of income voluntarily by the due date in the first week of August. 3. You may kindly also ensure that while issuing the notices under section 139(2), the challan for payment of tax under section 140A is sent along with the form of return of income, as the payment under section 140A is now to be made before the filing of the return of income and proof of the payment is to be enclosed along with the return of income. 4. The Board also desires that as a matter of Tax Payers Service adequate number of counters should be opened for supply of return forms.