Return of Income

Chapters / List

1. Return of Income - Who is required to file ITR and when?

   ---

2. Due date of furnishing of return of income

   ---

3. Form, manner & mode of furnishing return of income

   ---

4. Return of Loss - Section 139(3)

   ---

5. Belated Return - Section 139(4)

   ---

6. Consequences of late filing of Income Tax Return (ITR)

   ---

7. Revised Return - Section 139(5)

   ---

8. Particulars to be furnished with return - Section 139(6) & 139(6A)

   ---

9. Defective Return - Section 139(9)

   ---

10. Submission of Returns through Tax Return Preparer (TRP) - Section 139B

    ---

11. Power of Board to dispense with furnishing documents, etc., with the return - Section 139C

    ---

12. Filing of return in electronic form - Section 139D

    ---

13. Signing and Verification of ITR - Section 140

    ---

14. Self-assessment - Section 140A

    ---

15. Section 234F - Fee for default in furnishing return of income

    ---

16. Updated Return & Tax on updated return - Section 139(8A) & 140B

    ---