Filing The Return Of Income - India Page 4

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ii.
by transmitting the data in the return electronically under electronic
verification code;
iii.
by transmitting the data in the return electronically and thereafter
submitting the verification of the return in Return Form ITR-V.
(9) Return Form ITR-4 is to be furnish electronically in the following modes:
(i)
by furnishing the return electronically under digital signature;
(ii)
by transmitting the data in the return electronically under electronic
verification code;
(iii)
by transmitting the data in the return electronically and thereafter
submitting the verification of the return in Return Form ITR-V;
However, where the books of accounts are required to be audited under section 44AB, the
return is required to be furnished in the manner provided at (i) i.e. e-filing with digital
signature.
(10)
Return Form ITR - 7 is to be furnished electronically in the following modes :
(i)
by furnishing the return electronically under digital signature;
(ii)
by transmitting the data in the return electronically under electronic
verification code;
(iii)
by transmitting the data in the return electronically and thereafter
submitting the verification of the return in Return Form ITR-V;
However, a political party shall compulsorily furnish the return in the manner mentioned
at (i) above. Where the Return Form is furnished in the manner mentioned at (iii), the
assessee should print out two copies of Form ITR-V. One copy of ITR-V, duly signed by
the assessee, has to be sent by ordinary post to Post Bag No. 1, Electronic City Office,
Bangalore–560100 (Karnataka). The other copy may be retained by the assessee for his
record.
No documents to be attached along with the return of income
ITR return forms are attachment less forms and, hence, the taxpayer is not required to
attach any document (like proof of investment, TDS certificates, etc.) along with the
return of income (whether filed manually or filed electronically). However, these
documents should be retained by the taxpayer and should be produced before the tax
authorities when demanded in situations like assessment, inquiry, etc.
As discussed above, no documents are to be attached along with the return of income,
however, in case of a taxpayer who is required to furnish a report of audit under section
10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 10AA, 12A(1)(b), 44AB,
44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW or to
give a notice under section 11(2)(a) shall furnish it electronically on or before the date of
filing the return of income.
Applicability of ITR – 1 (SAHAJ)
[As amended by Finance Act, 2016]

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