While, CBDT also relaxed norms for NRIs and trusts, and said that it will not be mandatory for "private discretionary trusts" and NRIs, if his or its total income exceeds Rs 10 lakh, to electronically furnish the return of income for assessment year 2012-13.

It has been brought to the notice of the Board that the agents of non-residents are facing difficulties in electronically furnishing the returns of non-residents. This is because there may be more than one agent of the non-resident in India for different transactions or a person in India may be an agent of more than one non-resident. Such situations are not covered by the existing e-filing software which functions on the principle of one assessee-one PAN-one return.

It was also brought to the notice of the Board that private discretionary trusts were facing problems in filing their returns of income electronically in cases where they are submitting their details as individual. This is because status of a private discretionary trust has been held in law as that of an individual.

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