Filing of income tax returns requires electronic or specified hard-copy submission, with ITR form determined by income sources. Returns of income may be filed electronically through the official portal or, in specified cases, by hard copy at the local Income-tax office. ITR form choice depends on taxpayer status and income: ITR 1 (Sahaj) for resident salaried individuals with one house property and other sources; ITR 2 for individuals/HUFs with remunerative receipts from partnership; ITR 3 for proprietary business/professional taxpayers; ITR 4 (SUGAM) for those opting for presumptive taxation. Forms and guides are available on the government website.
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Provisions expressly mentioned in the judgment/order text.
Filing of income tax returns requires electronic or specified hard-copy submission, with ITR form determined by income sources.
Returns of income may be filed electronically through the official portal or, in specified cases, by hard copy at the local Income-tax office. ITR form choice depends on taxpayer status and income: ITR 1 (Sahaj) for resident salaried individuals with one house property and other sources; ITR 2 for individuals/HUFs with remunerative receipts from partnership; ITR 3 for proprietary business/professional taxpayers; ITR 4 (SUGAM) for those opting for presumptive taxation. Forms and guides are available on the government website.
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