The Central Board of Direct Taxes on Friday said that tax deduction at source (TDS) or tax collected at source (TCS) certificates are not required to be annexed to the income-tax returns to be filed with the Income-Tax Department. “Wherever documents are attached with the return, the receiving official is required to detach and return to the tax payers such annexures,” an official release issued by CBDT said. This clarification came in the wake of doubts raised on whether TDS/TCS certificates, counterfoil of challan for tax payment and other documents should be filed along with the return or not.
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