CPC ITR FAQ Handbook

The answers to the frequently asked questions given in this handbook are based on

an analysis of the query submitted to us on various occasions citing specific cases

and hence the answers may kindly be treated as indicative, as the responses could

be varied based on specific facts. The contents of this handbook are for information

and broad guidance and do not have any independent legal sanctity. Any use of the

contents of this handbook may be carried out having due regard to the provisions

of extant and relevant Acts, Rules, judicial Pronouncements, and Administrative/

Technical instructions / Circulars/ Advisories/ Notifications of competent authorities

wherever applicable. The hyperlinks to websites that have been included as per the

status as on date of the publication and that are provided for the sake of convenience

only. CPC is not responsible for the contents or reliability of the hyperlinked websites

and does not necessarily endorse the views expressed in the third party websites

and also does not guarantee the availability of the linked pages all the time. Though

every effort has been made to provide accurate and updated information, it is likely

that some details may require to be updated or corrected on a continual basis. This

is a publication for general usage of taxpayers and taxpayers’ representatives at

large for reference purpose and hence the publisher is not responsible in any manner

for any damages caused due to references made herein and the Department is not

responsible. You are required to adhere to the Acts, Rules, Circulars and notifications

issued from time to time. No part of this handbook can be used as reference in any

court of law or other statutory purposes as the handbook is an indicative reference

material only for high level introduction to services provided by the Centralized

Processing Center, Bangalore. No part of the content may be re-used for any

publication without prior permission of the Director of Income Tax (CPC), Bangalore

in writing. Suggestions to improve the handbook are welcome and it is requested

that errors, if any, may kindly be brought to notice.

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