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Income Tax Return (ITR) filing Consultants services in Lakhimpur Darrang Assam

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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 March.

WHO IS REQUIRED TO FILE INCOME TAX RETURN?

As per Section 139(1) of Income Tax Act, 1961

    Companies & Firm:-Every Company & Partnership Firm should (MUST) furnish Return of Income in respect of its income or loss for every previous year.

    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.

Documents mostly required at every type of Return.

    Bank Account No. with IFSC Code.

    PAN Details/Assessee Details

    Saving Certificate

    Balance Sheet & Profit & loss Account(Business Assessee)

    TDS Certificate(Form 16/16A)

WHAT ARE THE DUE DATES FOR FILING INCOME TAX RETURN (ITR)?

    Any other Assessee (like Individual, HUF etc) –31st July

    Company -30thSeptember

    Non Corporate Assessee who accounts are required to be audited-30thSeptember

    Working Partner of Firm whose accounts are required to be audited.-30thSeptember

    Assessee who is required to Furnish a Report u/s 92E -30thNovember

Income tax return Forms for Filing in Lakhimpur Darrang Assam

    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 profession

    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)

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itr

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