mcJj, 13 [mWyj 2004
 
Dl JJjCh$kn mbiCkj

pu, 2004 hmv mJ& kj l# kjb mbkuv mbiCkj kjCm mJl kv Dkj Klv kjol, kj-muuij DC DL& Kl c m kv Ju Dn. kj Yju uvm Dij kjkhl oKu Dl JJjCh$km kOn p[J uiCj vnl. DM kj kjol, kjmuuij DC Dkj JYim Dlbl Gh DM `mbiCkj JJjCh$k` oKu kjCm hjJvi (DC jC) oCj pv cOJla l# kj cb[Uv (CBDT) pnj ku Dn. (mboY& DOmӮv . 953/2004. ovbk : 30 mhWyj, 2004.)
DOmӮvvmj mO moj hlv oMlu c m (60) MnjbcOu kjol pvKu mbiCkj Dhu JJjCh$k oKu k Mklu. moj pvm p[uu hjM `D`vmj cnj^lu Kuu mn Mnjbl mJlm n pv ui jnu. 1) kunhj 2) cbyF& 3) vihj 4) vMk 5) hC 6) C. (Dkj Kl箳 hC& mbiCkkjCvblj cnj^lu (DC oMlu) mJ& kC nUnU n pv jyJu pF&u.)
p Jm 1) kc Kl cbk (PAN) oCl Du Dn DC p Jv Jju MnjbcO Dhu JJjCh$k oKu kjJ uil DM kjolbv pvKu Dhu JJjCh$k mbiCk箳 cOclv oKu kjl F&u. (kuc 2([))
mJlm n pv biu, MmJ jlv jyJu pF&hl kjolbv mbiCkj oKu kjJ箳 JJjCh$kmyl vncǮ kio Dkj JJjCh$kn oKu kjJ uiCj Dn. cvJ kckp b$kkjC mLlblj MmJ nF&hl n JJnjk ijp jnCj Dn. p yBkbcO mbiCk Jhju pT uiu lbk[ mJlm ovn hlv nMy Ju pl (cvJ DC mbiCkk=l) mbiCkkjC Jhj DlcJmhJ&k kjl T uiuvblj ci cvJ nMyhl ybo kjCl Du. n DvYJ DhCm mbiCkk=l Dkj JJjCh$kbyyl F&u. (kuc 2 (F))
n pv JJmLlhC jyJCm vb$k mcl, Mmk, vybOk FloR vcCk kjCl Cj Dn.
k&hl : p kjolm pvKu Dhu JJjCh$k mJsv/ SƮskjl oKu kjJ Dn Dm kjol cvlhl JJjCh$k cOmLbcH&l (E Return intermediary) DkjC J<& 2004-05 DC lvblj Dhu Dkj JJjCh$k oKu k Mku. cvlhl cOmLbk[ mbybOl kjolv Dhu kio JJjCh$k moj kjC pvKu ijp Dn. DM JJjCh$k箳 DOj mbybOl cOmLv mbiCkj moj cnl ouu colhJa Mmkv (administrator) voxMl kuu kC (server) hJ Dn. DM cnl Mmkm cUuvblj lyyl llhjl hJl (Provisional Receipt) oCl F&u. DM hJl cUuhmv 15 oJmb Dl kio mJhlu JJjCh$k (paper return) mbybOl cOmLv mbybOl DkjC DOkNbk[ oKu kjJ Dn.
cU JJjCh$k JU JU oKu ku Dmu lj mOjl JJjCh$k oKu kjC kuc 139(5) m n kjl kjCl Du Dn.
lLh cU/mOjl Dkj JJjCh$k oKu kjCm cvlhl cOmLbk[ oChJa kjolv Jju hjso . 3 cOu DR hl&l kjCyjyj mbybOl cvlhl cOmLbm mbiCkk=l JJjCh$k oKu kjC DOkj oCj DOkjh$ oC ijp Dn.
Dm JJjCh$k h{ oKu kjlv mbybOl cOmLv kjolv ouu kc Kl cbk yjyj Dn. K$ mJl: kv IJ Dn. (Validation of P.A.N.) Dm JJjCh$k oKu kuvblj b$Cj DhDh llhjl hJl oCl F&u, llhjlhmv 15 oJmb Dl kio mJhlu JJjCh$k mbybOl cOmLv oKu kjJ Dn. pj n col hUu lj Dkj JJjC cU ovbkm oKu Pu Dm mcpCl F&u.
kio JJjCh$kmyl mbiCkk=l llhjl hJl p[J Dn. kCl DOkNbk[ DhC Dhu JJjCh$k oKu kjJ Dn l GuuK llhjl hJll Mmkj kjCl F&u. lcU kǮ k&ul JJjCh$k oKu ku pCj vn. moj hJlǮ Dvcbk DC ovbk hvn mbybOl cOmLv Mmkm kUJJ Dn. n cnl l `mJ& kjC hC& Pu` DM DM mboM JJjCh$kyyl Mmk cOmLm olu. lvblj mbybOl cOmLv kio JJjCh$k oKu ku cU l kjolm J Dn. l kC n kc KN DL&v hC& nF&u.
hlv oKu kuu JJjCh$kb h[lUCǮ kc Ovv (on priority) ku pF&u DC hjl o DmCj kj hjlJ lJjl oCl F&u. DOkOk kjolbv Ho IJ cnCv n ljlo kjCl Du Dn.
pvKu kCm `cOmL` cnCv cvl ol F&u, lbJj kM kj vb$C Dmu, lbk[ kCl pyyoN Dmlu, lb M#Ck h$l, lbk[ kCl mJh箳 lb$k m DmC ijp Dn, lb DvYJ, F. mJ& Mmkdz iR &n DOmӮvl ku Dn. mcv kjol l箳M mbybO vmuv lJj hhC uKl kuu vn. p%mbv DOk cnlm cU DOmӮv hnC mƳmkj Dn.
Dkj JJjCh$k oKu kuu Dmvn l oKu kjCm hvn mcjCh$ C kǮ DkjC DOkNk[ l oKu nC, lm Dp oKu kv (lLkLl) ci箳 ljK hJl cUJC, mjK miU ijkjbv cU DU ymCj Dn. lm cnJ cnCp MJ쮳 oJmhl D#jM: 24 lm- j$ 12 Jphl- JJjCh$k Dl DhC oKu k Mk. DL&l ci ojJp Dl kc ybo nCj DmucU mJ& iRyyl kio, kj YjC, JU, F. yyl pi=l jnC kjolbm DJMk jCj Dn.
mbiCkk=l JJjCh$k oKu kjC Ƭlu cK hh.
1) kjol (lj h$kmn cOmLbk[ pCj)
2) cOmL mbiCkk=l h$k hJCj
3) vb$k/Mmk l mJkjCj
4) llhjl hJl cbk oCj.
5) kio h$k oKu kjC (llhjl hJl cbkmn)
6) cOmLcH&l hvn vb$k/ Mmkm kio JJjCh$k ./ ovbk oM&k mboM oCj
7) mJ& kc JJmLl hj h[u mboM vb$kk[v cOmLm cUCj.
8) kjolm JJjCh$k oKu ku cU hJl oCj
. mjM cnl