Thursday, 25 July 2013

File ITR for A.Y. 2013-14- Salaried Assessee with Salary Income of 5 lakh or less

File ITR for A.Y. 2013-14- Salaried Assessee with Salary Income of 5 lakh or less

Salaried who are earning Salary of Rs. 5 Lakh or Less than they all are working in their offices, enjoying their personal life with relax mind. The reason of that they need not to bother and run to meet the financial advisor for filling his return of Income. CBDT grant exemption to these salaried classes of employees from filling income Tax Return mandatorily by issuing a notification for the A.Y.2011-12 which in detail discussed the eligibility and the same notification further extended for the A.Y. 2012-13.
This notification states that if certain conditions are satisfied the taxpayer has an option to submit his return of Income or not to submit.
But CBDT has vide its press release dated 22.07.2013 clarified that exemption from filing return of income for salaried employees having total income up to Rs. 5 lakh including income from other sources up to Rs. 10,000/- was only for assessment year 2011-12 and 2012-13 respectively.
This year i.e. for A.Y. 2013-14 CBDT has not extended that notification and cleared the air by stating that this notification has not been extended. Hence those who are taking benefit under this notification by not filling their income tax returns have to file. The exemption was given considering ‘paper filing of returns’ and their ‘processing through manual entry’ on system.            
However, this year the facility for online filing of returns has been made user-friendly with the advantage of pre-filled return forms. These E-filed forms also get electronically processed at the central processing centre in a speedy manner. Hence, the exemption provided during the last two years is not being extended for assessment year 2013-14.





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