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Annexure-less IT returns

NEW DELHI: The government on Friday clarified that no annexures or certificates relating to tax deducted/collected at source (TDS/TCS) such as Form-16 would be required to be submitted along with income tax returns.

“No annexures, TDS/TCS certificates are required to be annexed to the returns of income. Wherever, documents are attached with the return, the receiving official is required to detach and return to the tax payers all such annexures,” the Central Board of Direct Taxes (CBDT) said in an official release here.

Except ITR-7 which is the return form for trusts, all the other new return forms have been made annexure-less to enable taxpayers to file their returns in the electronic mode.

In keeping with this, all original documents and certificates may be produced by assessees as and when called for by the assessing officer. The credit for TDS or TCS will be allowed on the basis of details furnished in the relevant schedules of the return forms, subject to relevant instructions on verification of TDS claims, the statement said. The statement also made it clear that an assessing officer cannot disallow claim in this regard only on the ground that the TDS/TCS certificates have not been filed along with the return of income. The same procedure shall also apply in respect of challans relating to advance Tax and self assessment tax.

“Assessees are also advised to retain with themselves all annexures relating to computation of income, TDS/TCS certificates, counterfoil of challans relating to payment of advance tax and self assessment tax, audit reports and any other document which they would have otherwise liked to file in support of their claims.

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