Complete guide to Income Tax Return (ITR) filing for FY 2025-26. Learn which ITR form to use, due dates, documents needed, step-by-step filing process on Income Tax portal, and consequences of missing the deadline.
Read Complete Guide →Under rule 54, every assessee who makes a slump sale under section 77(4) must submit a report from an accountant in Form No. 28 before the "specified date referred to in section 63". The form has four rows of particulars, a computation of fair market value and net worth in row 4, and a verification...
Under rule 66, the accounts of the eligible business must be audited by an accountant before the "specified date referred to in section 63", and the assessee must furnish the signed and verified report by that date. The report is in Form No. 32, a separate report is needed for each undertaking or...
Rule 68 says the accountant's report that section 146(3)(c) requires "along with the return of income" is in Form No. 34. Rule 69 says the report required by section 147(4)(a) is in Form No. 35. Rule 69 prints no time limit; the section itself says the report is submitted along with the return. In...
Under rule 74(3), the option is exercised for all the specified accounts of the specified person, in Form No. 40, furnished on or before "the due date specified under section 263(1)(c)". Under rule 74(5), once exercised it applies to all later tax years and cannot be withdrawn. The form has two...
Under rule 82, the option is exercised by furnishing Form No. 46 for the two consecutive tax years that follow the tax year for which the reference was made, within the period "beginning from the end of the third tax year and ending on the 30th June succeeding the third tax year". Every Form No. 46...
Under rule 105, an eligible person may apply in Form No. 50 to the Principal Chief Commissioner of Income-tax (International Taxation) for a pre-filing consultation. Under rule 106, an eligible person may furnish Form No. 51 with a fee of twenty lakh rupees; the application goes to that Principal...
Under rule 113, the assessee furnishes Form No. 52 to the Principal Chief Commissioner of Income-tax (International Taxation) for each year covered in the agreement, within thirty days of the due date of filing the income-tax return for that year, or within ninety days of entering into the...
Rule 123(2) says the information and document are furnished to the Joint Director referred to in rule 124(1), in Form No. 56, on or before the due date for furnishing the return of income specified under section 263(1)(c). The constituent entity must furnish Part A even if the conditions of...
Under rule 124, Form No. 58 is made two months before the due date for the report under section 511(2); a parent or alternate reporting entity resident in India furnishes Form No. 59 for every reporting accounting year; a constituent entity reporting under section 511(4) has twelve months from the...
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