Sandeep Mishra (CA FINAL) (151 Points)
13 July 2009is it necessary while filing salary return to give details of other employment in during the year if assessee has worked for only 2-3 months during the year. it is his first emplyment & he does not hv any other source of income.he has form 16 & i want to file nil return.
plz tell me the procedure to be followed as ITO is not accepting nil return & demanding declaration and proof that he has not worked during the other part of the year...
Anumanchipalli Sathikonda
(Tax Consultant)
(1349 Points)
Replied 19 July 2009
Mr.Sandeep Mishra
Please refer section 5 of the Income-tax Act, 1961 where in the scope of total income has been explained. You have to offer all income
(a) received or is deemed to be received in India in such year by or on behalf of such person
(b) accrues or arises or is deemed to accrue or arise to him in India duirng such year
(c) accrues or arises to him out side India duirng such year.
As you are a resident you have to offer all the income as explained above.
You are not correct in not offering the income earned by employment elsewhere other than the present employer.
Hope you have got the clarification.
Best Wishes
Sathikonda
Anumanchipalli Sathikonda
(Tax Consultant)
(1349 Points)
Replied 19 July 2009
Mr.Sandeep Mishra
the above points (a) (b) and (c) are extracted from Section 5 of the Income-tax Act. For more clarification of scope of total income in the case of person who is not a resident or who is a resident but not ordinalrily resident please refer section 5.
Best Wishes
Sathikonda
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