Army Officer: Regarding filing of income-tax return for A.Y.2013-14.

NOTE

All the Army Officer all over India (except JCO/OR) should file Income-tax returns only in the Income-tax Office as mentioned below.

a) Officer of the rank of Maj. Genf. and above – are with Asstt. Commissioner of Income-tax, Circle-4, Pune, Room No.111 ‘A’ Wing, First Floor, P.M.T. Building, Shankarsheth Road, Swargate, Pune 411037.

b) Officers having CDA A/c No. upto 175000 – are with ITO Ward 4(1) GHQ, Pune,

c) Officers having CDA A/c No Above 175000 – are with ITO Ward 4(2) GHQ, Pune .

The address in respect of (b) and (c) above is 2nd Floor, CDA(0) Building, Golibar Maidan, Pune – 411001.

2. The Central Board of Direct Taxes, New Delhi, vide its Notification No.34/2013/ F.No.1421512013/TPL { S.0.1111(E)} dt. 01-05-2013 has amended Rule 12 of Income-tax Rules, 1962.

3. The gist of the aforementioned Amendment is that an Individual or HUF, if his total income  assessable under the 1.T.Act, during the previous year (F.Y.2012-13) exceeds Five lakh rupees, shall furnish the return for the relevant Assessment Year 2013-14 and subsequent assessment_years  electronically i.e. through E-filing. In other words All Army Officers whose total taxable income  exceeds Rs.5 lakhs have to file the Income-tax Return through E-filing only.  The Army Officer whose total taxable income is below Rs.5 lakhs may file manual return of income. 

4. The Income-tax returns filed manually or by POST for A.Y.2013-14 wherein the total taxable income declared is Rs.5 lakhs and above are invalid return and cannot be processed. THIS WILL RESULT IN NON-FILING OF INCOME-TAX RETURN BY THE CONCERNED ARMY OFFICER. 

5. Further the computer system will not process the manual Income-tax return filed declaring total income of Rs.5 lakhs and above for the A.Y.2013-14.

6. The return of income filed without payment of self assessment tax together with applicable interest to be treated as defective return. In other words if any tax is payable on the returned income then the tax is to be paid under self assessment along with interest as per I.T.Act before filing the Income Tax Return.

7. The Income-tax authority has the power u/s 271F of the Income-tax Act, 1961 to initiate penalty and charge penal amount of Rs.5,000/- if no Income-tax return is filed.

Sd/-

(Smt. N.R.Kulkarni)

Income Tax Officer, Wd 4(1) Pune 

GHQ, Pune.

Date – 10-05-2013

Source: Itax16-5-13.TIF