Professional Documents
Culture Documents
Return of Income, Revised Return, Incomplete Return & Income Escaping Assessment
Return of Income, Revised Return, Incomplete Return & Income Escaping Assessment
Name: Jyoti Pai Class: Mcom Part II Adm No. : 1121 Sub: DIRECT TAXES
Topics to be covered
i. ii. Return of Income ( Section 139) Self Assessment ( Section 140A)
iii. Return of Loss ( Section 139 (3)) iv. Belated Return ( Section 139(4)) v. Revised Return ( Section 139(5))
vi. Defective Return ( Section 139(9)) vii. Income Escaping Assessment ( Section 147)
Meaning Self Assessment ( Section 140A) Filing of Return of Income ( Section 139 (1))
Taxpayer
ITR-7 ITR-V
For person including companies required to furnish return under section 139(4A)/(4B)/(4C)/(4D) Where the data of the return of income / fringe benefits in Forms ITR-1, ITR-2, ITR-3, ITR-4,
ITR-5 and ITR-6 transmitted electronically without digital signature.