i m filing return in yamunagar for last four years. bt now i hav been transferred to chandigarh and now i want to file the return at chandigarh itself. pls tell me what formalities i need to do to file the return at chd. am i required to write to ITO of yamunagar to transfer my file to chandigarh or i need to make an application here in chd. pls let me know detailed procedure for the same. thanks in advance.