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Relaxation from compulsory e-filing of return of income for assessment year 2012-13.
September, 01st 2012

PRESS RELEASE




Subject: Relaxation from compulsory e-filing of return of income for assessment year 2012-
         13 - for representative assesses of non-residents and in the case of private
         discretionary trusts -reg


       Rule 12 of the Income-tax Rules, 1962 mandates that an individual or Hindu undivided
family, if his or its total income or the total income in respect of which he is or it is assessable
under the Act, during the previous year, exceeds ten lakh rupees, shall furnish the return
electronically for the assessment year 2012-13 and subsequent assessment years.


2. It has been brought to the notice of the Board that the agents of non-residents, within the
meaning of section 160(1) (i) of the Income ­tax Act, are facing difficulties in electronically
furnishing the returns of non-residents. This is because there may be more than one agent of the
non-resident in India for different transactions or a person in India may be an agent of more than
one non-resident. Such situations are not covered by the existing e-filing software which
functions on the principle of one assessee-one PAN-one return.


3. It has also been brought to the notice of the Board that `private discretionary trusts' having
total income exceeding ten lakh rupees are facing problems in filing their return of income
electronically in cases where they are filing their return in the status of an individual. This is
because status of a private discretionary trust has been held in law as that of an `individual'. The
existing e-filing software does not accept the return of a private discretionary trust in the status
of an `individual'.


4. Accordingly it has been decided by the Board that:
(i) it will not be mandatory for agents of non-residents, within the meaning of section 160(1) (i)
of the Income ­tax Act, if his or its total income exceeds ten lakh rupees, to electronically
furnish the return of income of non-residents for assessment year 2012-13;
(ii) it will not be mandatory for `private discretionary trusts', if its total income exceeds ten
lakh rupees, to electronically furnish the return of income for assessment year 2012-13.


                                              ******

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