 |
|
|
|
|
CIRCULAR No. 8/2008
DATED
The Central Board of Direct Taxes, vide notification S.O. No. 752(E) dated 28.03.2008, inter-alia, notified a new return forms for all the assessee for assessment year 2008-09. It was provided in the rule 12 of Income-tax rule 1962 that, a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable or a company required to furnish the return in Form ITR-6, shall compulsorily furnish the return of income electronically for assessment year 2008-09.
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 of the reason that there may be more than one agent for a non-resident in
|
|