Particulars to be furnished with return - Section 139(6) & 139(6A) - Income Tax - Ready Reckoner - Income Tax

Section 139(6) 139(6A) - Particulars to be furnished with return Section 139(6) :- The prescribed form of the returns referred u/s 142 shall, require the assessee to furnish: - (i) the particulars of income exempt from tax; (ii) assets of the prescribed nature and value, held by him as a beneficial owner or otherwise; (iii) assets of the prescribed nature and value in which he is a beneficiary; (iv) his bank account and credit card held by him; (v) expenditure exceeding the prescribed limits incurred by him under prescribed head; (vi) such other outgoings as may be prescribed. Section 139(6A) :- In the case of an assessee engaged in any business or profession: - (i) required to furnish the report of any audit [referred to in section 44AB ; (ii) particulars of the location and style of the principal place where he carries on the business or profession and all the branches thereof; (iii) the names and addresses of his partners, if any, in such business or profession If he is a member of an association or body of individuals (i) the names of the other members of the association or the body of individuals (ii) the extent of the share of the assessee and; (iii) the shares of all such partners or the members, in the profits of the business or profession and any branches thereof.