Return of Income - Who is required to file ITR and when?

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....eficial owner any asset (including financial interest) located outside India or has signing authority in any account outside India or is a beneficiary of any asset (including financial interest) located outside India, shall furnish, on or before the due date, a return in respect of his income or loss * Every person being - * Individual * HUF * AOP or BOI or * an artificial juridicial person if his total income without giving effect to provisions of section 10(38), 10A, 10B or 10BA or provisions of Chapter VIA (deductions u/s 80C to 80U) or before claiming exemption u/s 54, 54B, 54D, 54EC, 54F, 54G, 54GA, 54GB exceeded the maximum amount not chargeable to tax, shall on or before the due date furnish his return of income in the pr....

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....eign investor having income only from transfer of capital asset referred to in section 47(viiab) of the said Act, which are listed on a recognised stock exchange located in IFSC and the consideration is paid or payable in foreign currency & provisions of obtain PAN not applicable for such asessee. Belated Return Any person who has not furnished a return within the time allowed to him under section 139(1), may furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. [Section 139(4)] For more details, visit this page Requirement of filing of ITR in specific cases A person in receipt of income derived from property held under a tru....

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....dy or authority or board or trust referred u/s 10(46) [sec. 139(4C)(g)] If income without giving exemption under section 10 exceeds the exemption limit. Infrastructure debt fund referred u/s 10(47) [sec. 139(4C)(h)] If income without giving exemption under section 10 exceeds the exemption limit. Any university/college/other institution referred to in section 35(1)(ii)/ (iii) [sec. 139(4D)] Any income or loss (return has to be submitted whether there is income or loss. Such return has to be submitted even if it is not required by any other provision). Any business trust (which is not required to furnish return of income/loss under any other provision) Section 139(4E) Any income or loss Any investment fund referred u/s 115UB (which ....