Wednesday, 13 July 2011

exemption from filing I-T return for persons with income up to Rs 5 lakh

No.402/92/2006-MC (14 of 2011)

Government of India / Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

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New Delhi, dated the 23

rd June, 2011

PRESS RELEASE

The Central Board of Direct Taxes has notified the scheme exempting salaried

taxpayers with total income up to Rs.5 lakh from filing income tax return for assessment year

2011-12, which will be due on July 31, 2011.

Individuals having total income up to Rs.5,00,000 for FY 2010-11, after allowable

deductions, consisting of salary from a single employer and interest income from deposits in

a saving bank account up to Rs.10,000 are not required to file their income tax return. Such

individuals must report their Permanent Account Number (PAN) and the entire income from

bank interest to their employer, pay the entire tax by way of deduction of tax at source, and

obtain a certificate of tax deduction in Form No.16.

Persons receiving salary from more than one employer, having income from sources

other than salary and interest income from a savings bank account, or having refund claims

shall not be covered under the scheme.

The scheme shall also not be applicable in cases wherein notices are issued for filing

the income tax return under section 142(1) or section 148 or section 153A or section 153C of

the Income Tax Act 1961.

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