Normally, there
are separate wards (sub offices of the regional income tax office) assigned for
filing your tax returns. Within these wards are circles or divisions (sub
offices of wards) for separate classes of people. For instance, if you are a
salaried person, you will have to file your returns in a separate ward or
circle, which will be different from a government or a private employee filing
his returns. Similarly, if your income is less than Rs 10 lakh, a separate ward
will be assigned to you and if it's more than Rs 10 lakh it will again be
different ward
