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Return of Income and Procedure of Assessment (Section 139 to 154) http://incometaxmanagement.com/Pages/Tax-Ready-Reckoner/Return-O...

Return of Income and Procedure of Assessment (Section 139 to

154)
1. Submission of Compulsory Filing of 'Return of Income' as a Statutory Obligation
(Section 139)
1. Table Showing Compulsory Filing of 'Return of Income' by various Persons with Sectionwise (Section 139)

2. Various "Return Forms" for filing Return of Income

3. Mode of "Submission of Income-Tax Return" for the Assessment year 2019-20 is as follows–

4. Due Date or Time for Filing Return of Income [Section 139(1)]

2. Return Form and Manner of Furnishing Return of Income (Rule 12)

1. ITR-1 (SAHAJ) Return Form

2. ITR-2 Return Form

3. ITR- 4 (SUGAM) Return Form

4. ITR- 5 Return Form

5. ITR- 6 Return Form

6. Manner of Furnishing Return of Income by a Person with Specified Conditions [Rule 12(3)]

7. Preparation of IT Return by Authorised Representative [Rule 12A]:

3. Filing Return of Loss [Section 139(3) read with Section 80]

4. Belated IT Return which is Filed beyond Time [Section 139(4)]

5. Revised IT Return [Section 139(5)]

1. Conditions to Furnish a Revised Return of Income under Section 139(5)

2. 'Completion of Assessment' in reference to Section 139(5):

3. Can a Return Filed under section 139(3) or 139(4A) or 139(4B) or 139(4C) or 139(4D) be Revised:

4. Can a Return Filed within the time extended by CBDT be Revised:

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Return of Income and Procedure of Assessment (Section 139 to 154) http://incometaxmanagement.com/Pages/Tax-Ready-Reckoner/Return-O...

'Profits and Gains of Business or Professions' [Section 28 to 44]

' CAPITAL GAIN' [Section 45 to 55A]

'Salary' [Section 15 to 17]

'House Property' [ Sec. 22 to 25]

Clubbing of Income [Section 60 to 65]

Set off or Carry Forward of Losses [Sections 70 to 80]

Deductions [Sections 80A to 80U (Chapter VIA)]

Exempted Incomes Under Section 10

'Appeals' Under Income Tax Act. 1961

Payment of Advance Tax and Refund of Tax

Return of Income and Procedure of Assessment (Section 139 to 154)

Penalties Under Income Tax Act. 1961

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