Though there is no official instruction or circular from the tax authorities that Form-16 or other certificates must accompany the income-tax return, field staff in the Department have not been accepting returns without the enclosures such as TDS certificates and Form-16.

Tax practitioners are of the view that such a cautionary practice by the staff may be because the Department finds it difficult to process the returns in the case of refunds without the TDS certificates.

Mr V.K. Subramani, an Erode-based chartered accountant, suggests that assessees may be advised to have the supporting documents on hand to enclose with their tax return if the Department 217;s field staff so demand.

D. Murali