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 ;
(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
(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.
Like this:
LikeLoading...
Related Posts:
Return of Income [Section 139 to 140] 1. [Section 139(1)]- Submission of Return of Income According to section 139(1), the following persons are required to furnish return…
Income Tax Assessment Procedure in details 1. Self-Assessment [Section 140A] before Submitting Return of Income Every person, before submitting a return of income under: (i) …
1. [Section 263]- Revision of orders prejudicial to Revenue: The Principal Commissioner or Commissioner may call for and examine the record of am proceedings under…
Section 285BA requires the furnishing of statement on account of the following: (A) Statement of financial transactions (B) Statement of reportable account (A)…
(1) [Section 281B(1)]- Provisional attachment of any properly belonging to the assessee: Where, during the pendency of any proceeding for the assessment of any income…
In India, the quantum of domestic black money is huge which adversely affects the revenue of the Government creating a resource crunch for its various…
(A) [Section 273A(1)]- Power to Reduce or Waive Penalty imposed or imposable for default under Section 270 or Section 271(1)(c) Principal commissioner / commissioner may…
![[Rule 12(3)]- Types of Person, Condition and Manner of Furnishing Return of Income](https://i0.wp.com/incometaxmanagement.in/wp-content/uploads/2021/06/Return-of-Income-Rule-123-Types-of-Person-Condition-and-Manner-of-Furnishing-Return-of-Income.jpg?resize=1000%2C668&ssl=1 "[Rule 12(3)]- Types of Person, Condition and Manner of Furnishing Return of Income")
![Return of Income [Section 139 to 140]](https://i1.wp.com/incometaxmanagement.in/wp-content/uploads/2021/07/Return-of-Income-Section-139-to-140.jpg?resize=225%2C150&ssl=1 "Return of Income [Section 139 to 140]")
![Accounts and Records under GST [Section 35 of the CGST Act]](https://i2.wp.com/incometaxmanagement.in/wp-content/uploads/2021/08/Accounts-Records-under-GST.jpg?resize=225%2C150&ssl=1 "Accounts and Records under GST [Section 35 of the CGST Act]")
![[Rule 12]- Form and Manner of Furnishing Return of Income](https://i2.wp.com/incometaxmanagement.in/wp-content/uploads/2021/06/Return-of-Income-Rule-12-Form-and-Manner-of-Furnishing-Return-of-Income.jpg?resize=150%2C150&ssl=1 "[Rule 12]- Form and Manner of Furnishing Return of Income")
![[Section 194A]- Interest other than Interest on Securities](https://i1.wp.com/incometaxmanagement.in/wp-content/uploads/2021/06/TDS-Section-194A-Interest-other-than-Interest-on-Securities.jpg?resize=150%2C150&ssl=1 "[Section 194A]- Interest other than Interest on Securities")
