![]() ![]() (i) Classify all items of income under the following heads of income- (A) “Income from house property” (B) “Profit and gains from business or profession” (C) “Capital gains” and (D) “Income from other sources”.(b) Total income is to be computed as follows, in the following order: “Assessment Year” is the financial year immediately following the previous year. (a) “Previous year” is the financial year (1st April to the following 31st March) during which the income in question has been earned. (iii) Under the head Audit Information, in (e), fill up the name of the Act, Section and date of furnishing audit report if liable to audit under any Act other than the Income-tax Act. It is mandatory to furnish audit reports (if the audit has been carried out) under the following sections electronically on or before the date of filing the return of income. Further, if the assessee is liable to furnish other audit report the section under which such audit is required and the date of furnishing it to the department (if audit has been carried out under that section) has to be filled. (ii) Under the head Audit Information, if the assessee is liable for Audit u/s 44AB and the accounts have been audited by an accountant, the details of such audit report along with the date of furnishing it (if filed before the return) to the department has to be filled. Under section 119(2)(b) on an application to be made separately before the income-tax authority (The return shall be treated as valid only after the application/claim/relief under section 119(2)(b) has been admitted by the income-tax authority) In response to notice under section 153A/ 153C In response to notice under section 142(1) In response to notice under section 139 (9) for removal of defects ![]() ![]() Before the due date as provided under section 139Īfter the due date under section 139(1) but before the expiry of one year from the end of relevant assessment year as per section 139(4) ![]()
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