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Form, manner & mode of furnishing return of income

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..... or * Income from Winnings from Lottery or income from race horses; or * Income under the head "capital gains" e.g., short-term capital gains or long-term capital gains from sale of house, plot, shares, etc,; or * Income from Agriculture/exempt income in excess of ₹ 5,000; or * Income from business or profession; or * Loss under the head "Income from other sources"; or * Person claiming relief of foreign tax paid under section 90, 90A or 91; or * Income taxable u/s 115BBDA; or * Income of the nature referred to in section 115BBE; or * Is a person in whose case tax has been deducted u/s 194N; or * Any person who - * has assets (including financial interest in any entity) located outside India; * has signing autho .....

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..... a profession as referred to in sub-section (1) of section 44AA or income from an agency business or income in the nature of commission for brokerage; or * Person claiming relief of foreign tax paid under section 90, 90A or 91; or * Income taxable u/s 115BBDA; or * Income of the nature referred to in section 115BBE; or * Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India. * has income of the nature specified in Section 17(2)(vi) on which is tax is payable or deductible as the case may be, u/s 191(2) or 192(1C). ITR-4 SUGAM 5. For an individual & HUF other than those covered under (1) or (2) or (3) or (4) or (5) above and havin .....

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..... r ITR-U 11. INDIAN INCOME TAX RETURN VERIFICATION FORM. This form is to be used where the data of the return of income ITR-1, ITR-2, ITR-3 ,ITR-4, ITR-4S and ITR-5 and ITR -U transmitted electronically ,without digital signature. Submission of return - Where return is filled electronically without digital signatures the verified ITR -V From duly signed should be sent to " POST BOX No-1, Electronic City Post Office, Bengaluru, Karnataka -560 100" by ordinary post or speed post on or before the due date or within a period of 30 days of uploading of the electronic return data whichever is later. [ Notification No. 2 of 2024, dated 31.03.2024 ] ITR-V Mode of submission of Return:- Mode of submission of income-tax return is as follows. .....

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..... t mentioned above) required to furnish return in ITR-5 Case 7 - Accounts are required to be audited under section 44AB Electronically with digital signature Case 8 - Any other case * Electronically under digital signature; or * Transmitting the data in the return electronically under electronic verification code; or * Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR- V. Important Notification and circulars * w.e.f. 01.04.2024, Return shall be treated as invalid due to non-verification. [ Notification No. 2 of 2024, dated 31.03.2024 ] * w.e.f. 01.04.2024, Time limit for verification of return of income after uploading will be change from 01.04.2024. [ Notif .....

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