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Case law › Circulars › 1995 › Circular No. 709
CBDT circular 19 July 1995

Circular No. 709

805. Withdrawal of challan forms with three counterfoils for payment of advance tax and self-assessment tax

What this is

Circular No. 709 was issued by the Central Board of Direct Taxes on 19 July 1995. Its subject is 805. Withdrawal of challan forms with three counterfoils for payment of advance tax and self-assessment tax.

What it does

Withdraws the challan forms with three counterfoils used for payment of advance tax and self-assessment tax and replaces them with challan forms carrying four counterfoils. Circular No. 697 dated 16th December 1994 had allowed a taxpayer using the three-counterfoil challan to enclose with his return a photocopy of foil No. 3 to satisfy section 139(9), and the Board says that where the three-counterfoil challans have been used, that circular continues to apply.

Why it was issued

The change was made having regard to the difficulties taxpayers faced with the three-counterfoil challan forms.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.139s.2, s.263, s.349

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

805. Withdrawal of challan forms with three counterfoils for payment of advance tax and self-assessment tax
1. Board’s Circular No. 697, dated 16-12-1994 states that when the challan forms with three counterfoils are used, the taxpayer may enclose with his return of income a photocopy of the foil No. 3 in compliance with the provisions of section 139(9) of the Income-tax Act, 1961.
2. Having regard to the difficulties faced by the taxpayers, it has been decided to withdraw challan forms with three counterfoils. Henceforth, challan forms will have four counterfoils. However, where the challans with the three counterfoils have been used, Circular No. 697 will continue to be in force.
Circular : No. 709, dated 19-7-1995.

What to watch

Where you meet it

In an old notice under section 139(9) treating a return as defective for want of proof of tax paid.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Circular No. 711  ·  Circular No. 708 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.