839. Validity of Returns of Income filed in old forms prescribed prior to 11-5-2000
Circular No. 792 was issued by the Central Board of Direct Taxes on 21 June 2000. Its subject is 839. Validity of Returns of Income filed in old forms prescribed prior to 11-5-2000.
Saves returns filed on the superseded forms. The Board had amended the Income-tax Rules by notifications dated 11 May 2000, changing Return Form Nos. 2A, 2B, 2C, 2D (Saral), 3 and 3A and the wealth-tax and expenditure-tax return forms. It directs that returns of income, wealth or expenditure filed during that financial year in the forms as they stood before those notifications are not to be treated as invalid merely because they are not in the newly notified forms. It also tells Chief Commissioners and Directors General to publicise that filers should quote their permanent account number, or enclose a copy of the PAN application and acknowledgment if allotment is awaited, or enclose a filled PAN application with two passport size photographs if they have not applied.
The new forms may not have been widely available, so assessees were filing in the old forms, and the Board acted to remove genuine hardship in such cases.
| Under the 1961 Act | Now |
|---|---|
| s.295 | s.533 |
839. Validity of Returns of Income filed in old forms prescribed prior to 11-5-2000
1. In exercise of the powers conferred under section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes have made amendments to the Income-tax Rules, 1962, vide Notifications dated 11-5-2000, whereby certain changes have been effected in the Income Tax Return Form Nos. 2A, 2B, 2C, 2D(Saral), 3 and 3A as well as in Wealth tax and Expenditure tax return forms.
2. Since the new forms may not be widely available, certain assessees are filing returns of income in the forms as they existed before the aforesaid notifications dated 11-5-2000.
3. To remove genuine hardship in all such cases, Central Board of Direct Taxes hereby directs that returns of Income/Wealth/Expenditure filed during the current financial year, in the return forms, as they existed before notifications dated 11-5-2000, should not be treated as invalid merely because of the reason that the returns of Income/Wealth/Expenditure are not filed in the new notified forms.
4. To expedite allotment of PAN to all assessees, CCITs and DGITs should also give adequate publicity for assessees to take following steps while filing their returns of income:
(i) assessees who have been allotted PAN should quote the same at a proper place in the returns form;
(ii) assessees who have applied for PAN but have yet not received allotment should enclose copies of PAN application filed earlier, and its acknowledgment with the returns of income; and
(iii) assessees who have not applied for PAN should enclose properly filled in PAN application form and 2 passport size photographs with the returns of income.
Circular: No. 792, dated 21-6-2000.
Where an old assessment is reopened or a return of that year is said to be non est because it was on a superseded form.
Source: the Income Tax Department’s own published text — its page for this instrument.
