Circular No. -

Special Return Receipt Counters

What this is

Circular No. - was issued by the Central Board of Direct Taxes on 24 July 2014. Its subject is Special Return Receipt Counters.

What it does

Announces that the Chairman of the Board will inaugurate Special Return Receipt Counters at Pratyaksh Kar Bhavan, Civic Centre, Minto Road, New Delhi, and records that extensive arrangements have been made to help taxpayers file their returns.

Why it was issued

It is a facilitation announcement for the filing season; no other reason is given.

Who it reaches

Taxpayers filing paper returns in Delhi in that season

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

Special Return Receipt Counters
The Chairman, CBDT shall inaugurate the Special Return Receipt Counters tomorrow at 10.30
AM at Pratyaksh Kar Bhavan, B-Block, ground Floor, Civic Centre, Minto Road, New Delhi-2.
Extensive arrangements have been made by the Department to facilitate the taxpayers in filing
their income tax returns.

What to watch

It is an announcement of a counter arrangement and changes no due date, form or obligation.
It has no continuing effect.

Where you meet it

Nowhere in a proceeding; it is a facilitation notice only.

← Order u/s 119(1) of the I.T. Act. · Circular No. 12/ 2014 →

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.