return file

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sagar (Querist)
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01 July 2010 an assessee who lives in nagpur(M.H.), use to file his return of income in nagpur(M.H.)
Can he start filing his return in another state(ex:C.G.)
is he required to comply with any formality ?
if yes what kind of ?

CA Sanat Pyne

CA Sanat Pyne (Expert)
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01 July 2010 At first you should apply for pan(change of address).
Then write a letter to your concerned ITO. AND COPY TO CONCERNED CIT, PROPOSED ITO, PROPOSED CIT.

sagar

sagar (Querist)
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03 July 2010 sir,thank u very much....
here concerned ITO means the ITO where we use to file the return earlier &
proposed ITO means where we desire to file now onwards.
Am i right????

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2025 Yes, exactly!

Concerned ITO means the Income Tax Officer where you have been filing your returns earlier (Nagpur in your case).

Proposed ITO means the Income Tax Officer in the new location where you want to start filing your returns (e.g., Chhattisgarh).

So, the process is:

Apply for a change of address in your PAN records (through NSDL or UTIITSL).

Write a formal letter to your current ITO informing about the change and request transfer of your case.

Send a copy of this letter to the CIT (Chief Commissioner of Income Tax) of both the current and new jurisdiction.

Also, send a copy to the proposed ITO in the new location.

This ensures smooth transfer of your income tax file and compliance with filing in the new jurisdiction.

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