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    <title>What is The Procedure to Fill Income Tax Filling?</title>
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    <description>Eligibility for filing depends on income composition and presumptive status: salaried individuals and those with house property or other income below the threshold use ITR1 (Sahaj); taxpayers with presumptive business or professional income should use ITR4; and firms, LLPs, AOPs, cooperative societies and similar entities generally use ITR5 subject to exclusions. Filing must be supported by Form 26AS evidencing tax deducted and deposited, and professional fees may apply depending on return complexity.</description>
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