Annexure-Less Returns

Annexure-Less Returns

With regards to income tax returns, a number of Income Tax offices around the country were requesting annexure and collecting them from the taxpayers. The Central Board of Direct Taxes has sent a clarification along with a set of instructions that must be followed by officials at every collection counter. All individuals who file their returns must ensure that the same are completely annexure less.

According to the instructions that state the manner in which return forms must be filled, no document (such as audit report, TCS / TDS certificate) must be attached to the return form. The board also stated that despite the instructions provided for filling and submitting return forms, many individuals are still filing their returns along with annexures. If any document is attached, the official collecting the form will detach the same and return the all documents to the assessee.

Note: The Wealth Tax Act, 1957 was abolished effective FY 2015-16 by the Finance Act 2015. Taxpayers are no longer required to file wealth tax returns. The annexure-less return provisions under Sections 139C and 139D of the Income Tax Act continue to apply for income tax return filings.