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    <title>Return of Income - Who is required to file ITR and when?</title>
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    <description>Return filing obligations require specified persons to furnish returns in the prescribed form and by the due date where statutory conditions are met: companies and firms for any income or loss; individuals, HUFs, AOPs, BOIs and artificial juridical persons when total income before certain exemptions/deductions exceeds the maximum non-taxable limit; and other triggers such as foreign asset holdings, signing authority in foreign accounts, certain bank deposits, travel or electricity expenditures, turnover/receipt thresholds, and aggregate TDS/TCS. Belated and revised returns are permitted within prescribed assessment-year limits, and audited assessees must submit tax audit reports before the return due date.</description>
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    <pubDate>Fri, 11 Dec 2015 11:56:00 +0530</pubDate>
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      <title>Return of Income - Who is required to file ITR and when?</title>
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      <description>Return filing obligations require specified persons to furnish returns in the prescribed form and by the due date where statutory conditions are met: companies and firms for any income or loss; individuals, HUFs, AOPs, BOIs and artificial juridical persons when total income before certain exemptions/deductions exceeds the maximum non-taxable limit; and other triggers such as foreign asset holdings, signing authority in foreign accounts, certain bank deposits, travel or electricity expenditures, turnover/receipt thresholds, and aggregate TDS/TCS. Belated and revised returns are permitted within prescribed assessment-year limits, and audited assessees must submit tax audit reports before the return due date.</description>
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