12 October 2009
friends could any body please tell me when to file a return in a salary ward circle instead of filing at normal range office whic is decided according to the House number given to the assesee by the municipality.
You should know that assessee having salary income are under obligation to file return u/s 139 (1) e.g. 31st July of the A/Y. Further, regarding ward/circle/range in such case, depends on alphabet of the name of employer and Total income not on the basis of house no. given by Muncipal authority unless assessee has income taxable under head "Business & Profession".
On this two factor ward/circle is decided by the Income Tax office.