https://www.taxtmi.com/acts?id=3729 Return of income must be furnished in the prescribed form according to the assessee's status, income composition, and specified disqualifying conditions. Eligible individuals, HUFs, firms, companies, and certain institutional assessees are mapped to ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, or ITR-7, with exclusions for foreign assets, foreign income, directorship, unlisted equity holdings, carried-forward losses, and specified special-rate incomes. The rule also prescribes electronic filing modes, limited paper filing, separate electronic furnishing of audit reports, and system-level procedures, formats, security, archival, and retrieval standards for electronic returns. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 11:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3729 Return of income must be furnished in the prescribed form according to the assessee's status, income composition, and specified disqualifying conditions. Eligible individuals, HUFs, firms, companies, and certain institutional assessees are mapped to ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, or ITR-7, with exclusions for foreign assets, foreign income, directorship, unlisted equity holdings, carried-forward losses, and specified special-rate incomes. The rule also prescribes electronic filing modes, limited paper filing, separate electronic furnishing of audit reports, and system-level procedures, formats, security, archival, and retrieval standards for electronic returns. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3729