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Types of Person, Condition and Manner of Furnishing Return of Income [Rule 12(3)]

As per Rule 12(3), the Return of Income shall be furnished by a person mentioned in column (ii) of the table below to whom the conditions specified in column number (iii) apply, in the manner specified in column (iii) thereof ;

SL

Person

Conditions

Manner of Furnishing Return of Income

(i)

(ii)

(iii)

(iii)

1.

Individual or
Hindu undivided family

(a)        Accounts are required to be audited under section 44AB of the Act ;

Electronically under digital signature;

 

 

(b)        Where total income assessable under the Act during the previous year of a person, being an individual of the age of 80 years or more at any time during the previous year; or and who furnishes the return in Form No. SAHAJ ITR-1 or Form No. SUGAM (ITR-4)

(A)       Electronically under digital signature; or
(B)        Transmitting the data in the return electronically under electronic verification code; or
(C)          Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or
(D)         Paper form;

 

 

(c)           In any other case.

(A)       Electronically under digital signature; or
(B)        Transmitting the data in the return electronically under electronic verification code; or
(C)          Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V ;

2.

Company

In all cases.

Electronically under digital signature.

3.

A person required to furnish the return in Form ITR-7

(a) In case of a political party;

Electronically under digital signature

 

 

(b) In any other case

(A)       Electronically under – digital signature; or
(B)        Transmitting the data in the return electronically under electronic verification code; or
(C)          Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.

4.

Firm or limited liability partnership or any person (other than a person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5

(a) Accounts are required to be audited under section 44AB of the Act;

Electronically under digital signature;

 

 

(b) In any other case.

(A)       Electronically under digital signature; or
(B)        Transmitting the data in the return electronically under electronic verification code; or
(C)        Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V.

 

 

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