Return of Income

Chapters / List

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

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2. Due date of furnishing of return of income

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

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4. Return of Loss - Section 139(3)

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5. Belated Return - Section 139(4)

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

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7. Revised Return - Section 139(5)

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

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

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10. Defective Return - Section 139(9)

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

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

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

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14. Signing and Verification of ITR - Section 140

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15. Self-assessment - Section 140A

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16. Fee for default in furnishing return of income [ Section 234F ]

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17. Tax clearance certificate [ Section 230 ]

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