Procedure for Filing Income Tax Return

The purpose of this article is to explain the procedure for filing an income tax return for different types of taxpayers.

Individuals and Hindu Undivided Family

Manner of filing income tax return for individuals and HUFs will depend upon the conditions specified, which are as follows:

If Accounts are Audited under Section 44AB

Individuals or Hindu Undivided Family whose accounts must be audited under Section 444AB of the Income Tax Act needs to furnish returns electronically under a digital signature.

Super Senior Citizen

Where the total assessable income during the previous year of a person being an individual of the age of 80 years or more; or whose income doesn't exceed 5 lakh rupees, where no refunds are claimed in the returns of income, as well as those who furnished the return in

Form ITR-1 or Form ITR-4, may file their returns in any of the following manner:

Electronically under digital signature.
Transmission of data in the return through electronic means under an electronic verification code.
Transmission of data in the return through electronic means followed by verification of the return in Form ITR-5.
Paper form.

All Other Cases

In any other cases, the filing of income tax returns in case of individuals and HUFs can be done through the following means:

Electronically under digital signature.
Transmission of data in the return through electronic means under an electronic verification code.
Transmission of data in the return through electronic means followed by verification of the return in Form ITR-5.

Firm/Limited Liability Partnership/Companies

Let us now review the provisions of filing of income tax returns of a firm/

limited liability partnership (LLP)/companies other than those mentioned thus far who must file ITR-5 return filing . Corporate taxpayers should note that all types of companies including private limited company, one person company and limited company must file income tax returns electronically using a digital signature.

Accounts audited under Section 44AB

If accounts are required to be audited under Section 44AB, then income tax return must be filed electronically under a digital signature.

Other Cases

In any other case, any of the following methods can be adopted by the assessee for filing an income tax return:

Electronic filing under a digital signature.
Transmission of data in the return through electronic means under an electronic verification code.
Transmission of data in the return through electronic means followed by verification of the return in Form ITR-5.

Furnishing of Returns in Form ITR-7

Let us now examine the various aspects of ITR-7, those factors which determine its methodology.

Political Party

Political parties shall file their returns electronically under a digital signature.

Other Cases

In any other cases related to Form ITR-7, any of the following methods may be accepted.

Electronic filing under a digital signature.
Transmission of data in the return through electronic means under an electronic verification code.
Transmission of data in the return through electronic means followed by verification of the return in Form ITR-5.

Latest Update on the Pay Later Option for Income Tax Filing

The Income Tax e-filing portal has recently rolled out a 'Pay Later' option, allowing you to complete your tax filing process before making any tax payments. You can pay taxes after you are done filing. For additional information, please refer to our guide – Pay later option for the Income tax return filing.

Duties of an Authorized Representative in relation to Filing of Returns

Every assessee would have an authorized representative, who prepares the returns of income furnished by the assessee. He/She shall, either before making his appearance to a specified jurisdictional officer or immediately after making an appearance, furnish to the particular officer:

Particulars of accounts, statements or other documents supplied to him by the assessee for the purpose of preparation of return of income.
Any examination of accounts, statements or documents; as well as reports on the scope and result of the examination.

To know about

ITR-1 Return Filing, click here.

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Frequently Asked Questions

Common questions about Income Tax Return Filing Procedures for Individuals & Companies.

A: Individuals or HUFs whose accounts must be audited under Section 44AB of the Income Tax Act are required to furnish their returns electronically using a digital signature.

A: Super senior citizens or individuals with income not exceeding Rs. 5 lakh and not claiming refunds can file their returns in any of the following ways: electronically under a digital signature, through electronic means with an electronic verification code, through electronic means followed by verification in Form ITR-5, or by submitting a paper form.

A: In all other cases, individuals and HUFs can file their income tax returns through any of the following methods: electronically under a digital signature, through electronic means with an electronic verification code, or through electronic means followed by verification in Form ITR-5.

A: Corporate taxpayers like firms, LLPs, and companies (including private limited companies, one-person companies, and limited companies) must file their income tax returns electronically using a digital signature.

A: If the accounts of firms, LLPs, or companies are required to be audited under Section 44AB, they must file their income tax returns electronically using a digital signature.

A: In any other case, firms, LLPs, and companies can file their income tax returns through any of the following methods: electronic filing under a digital signature, transmission of data through electronic means with an electronic verification code, or transmission of data through electronic means followed by verification in Form ITR-5.

A: Political parties are required to file their income tax returns electronically under a digital signature.

A: In cases related to Form ITR-7, other than for political parties, any of the following methods may be used for filing income tax returns: electronic filing under a digital signature, transmission of data through electronic means with an electronic verification code, or transmission of data through electronic means followed by verification in Form ITR-5.

A: The Income Tax e-filing portal has recently introduced a 'Pay Later' option, which allows taxpayers to complete their tax filing process before making any tax payments. They can pay taxes after they have finished filing their returns.

A: An authorized representative who prepares the returns of income for an assessee must furnish the following to the jurisdictional officer: particulars of accounts, statements, or other documents provided by the assessee for return preparation; any examination of accounts, statements, or documents; and reports on the scope and result of the examination.