Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Form, manner & mode of furnishing return of income

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 authority in any account located outside India; has income .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 having income from a proprietary business or profession. In case of an assessee to whom schedule FA applies (a resident assessee having as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. PERSON CONDITIONS MODE OF FURNISHING RETURN Individual/HUF Case 1 Accounts are required to be audited under section 44AB 1. Electronically with digital signature 2. Trans .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates