Which types of Returns can not be filed under the Scheme?
Ans. (i) Returns of income for any year earlier to Assessment Year 2002-03; (ii) Return of income where no PAN or incorrect PAN of the employee has been quoted; (iii) Return of income under section 158BC of the Income-tax Act; (iv) Return of an employee having more than one employer during the relevant `Pervious Year’; (v) Return of employee who is not in receipt of his salary from the eligible employer as on the last day of the ‘Previous Year’ ; and (vi) A revised return of income where original return has not been filed under this Scheme.
(i) Returns of income for any year earlier to Assessment Year 2002-03; (ii) Return of income where no PAN or incorrect PAN of the employee has been quoted; (iii) Return of income under section 158BC of the Income-tax Act; (iv) Return of an employee having more than one employer during the relevant `Pervious Year’; (v) Return of employee who is not in receipt of his salary from the eligible employer as on the last day of the ‘Previous Year’ ; and (vi) A revised return of income where original return has not been filed under this Scheme.