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What is ITR?
First, let us understand what filing ITR means. When you file your Income Tax Return,
it is a proof that you have an income for which you have paid tax. According to the
Income Tax Act, 1961, you have to file ITR every year. Filing it provides legality to what
you are earning. Not filing it means that you as a person have not disclosed your
income. The ITR gives a standard proof of income to a person and helps to establish a
record with the tax department.
WHAT IS INCOME TAX RETURN?
Income Tax Return includes various forms prescribed by Income Tax Department,
Government of India, for declaring its total income earned during the year ended 31st
WHO IS REQUIRED TO FILE INCOME TAX RETURN?
As per Section 139(1) of Income Tax Act, 1961
a) Companies & Firm:-Every Company & Partnership Firm should (MUST) furnish
Return of Income in respect of its income or loss for every previous year.
b) Others:– Every other person being Individual or HUF or an AOP or BOI or Artificial
Judicial Person, where the Total Income of any other person in respect of which he is
assessable under the Act during the previous year, without giving the effect of Sec.
10A/10AA/10B/10BA or Chapter VI-A exceeds the max amount not chargeable to
Income Tax, should also furnish a Return of Income.
WHAT ARE THE DUE DATES FOR FILING INCOME TAX RETURN (ITR)?
1. Company -30thSeptember
2. Non Corporate Assessee who accounts are required to be audited-30thSeptember
3. Working Partner of Firm whose accounts are required to be audited.-30thSeptember
4. Any other Assessee (like Individual, HUF etc) –31st July
5. Assessee who is required to Furnish a Report u/s 92E -30thNovember
Income tax return Forms for Filing
ITR 1 For the Individual having Income from Salary & interest.
ITR 2 For Individual/HUF not having Income from Business & Profession.
ITR 3 For Individuals/HUFs being partners in firms and not carrying out business
or profession under any proprietorship
ITR 4 For individuals and HUFs having income from a Proprietory business or
ITR 4S For individuals and HUFs having Presumptive Business Income
ITR 5 For firms, AOPs and BOIs
ITR 6 For Companies other than companies claiming exemption under section 11
ITR 7 For persons including companies required to furnish return under section
139(4A) or section 139(4B) or section 139(4C) or section 139(4D)
Documents mostly required at every type of Return.
Bank Account No. with IFSC Code.
TDS Certificate(Form 16/16A)
Balance Sheet & Profit & loss Account(Business Assessee)
PAN Details/Assessee Details
Also, if you have paid tax more than what is required, you will have to file the return to
get a refund for the excess amount paid.
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