D I V I S I O N

2.2
RETURN OF INCOME
SYNOPSIS
S
U
B
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D
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V
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P
A
R
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C
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A
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2.2.1 General
2.2.2 Obligation to File Return of Income
2.2.3 Due Date for filing Income Tax Return
2.2.4 Consequences for non-compliance of due dates of Sec.
139(1)
2.2.5 Return of Income of Specified Persons
2.2.6 Loss Return u/s. 139(3)
2.2.7 Belated Return u/s. 139(4)
2.2.8 Revised Return u/s. 139(5)
2.2.9 Defective Return u/s. 139(9)
2.2.10 Income Tax Returns : Forms
2.2.11 Electronic filing of Returns
2.2.12 Annexure-less Returns of Income
2.2.13 Tax Return Preparers
2.2.14 Who to Sign the Return u/s. 140?

For case studies, please refer Division 22.

2.2.1 RETURN OF INCOME - GENERAL

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l n d h fntd l
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l t r n t n m o e o n
in the prescribed form and verified in the prescribed manner
shall, on or before the due date, furnish a return of his income
88

and setting forth such other particulars as may be prescribed;

-
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or the income of such other person during the previous year,

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2.2.2 OBLIGATION TO FILE RETURN OF INCOME

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2.2.4 CONSEQUENCES FOR NON-COMPLIANCE OF DUE DATES OF

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0 n, a rt i a i e e e r y - u ra
2 er d ewi d d r b b b e l 0 o pv
er
Due Date

- eo o o o b u 8 sle

b Penalty for not filing Return of Income within Assessment Year

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2.2.3 DUE DATE FOR FILING INCOME TAX RETURN
s hthr h n i al t “ eth
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Status of Assessee
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a Return of Income of Charitable or Religious Trust or Institution -

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2.2.5 RETURN OF INCOME OF SPECIFIED PERSONS

S y et e h s o t n e e
e xse c nld t

E a pat rev s e
s c enm t i au e efl a r s
i
R m ube i x o Ai
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c Interest for default in filing Return of Income

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Section 139(4A)
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92

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d Return of Income of Scientific Research Institution, University or

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r o r n u o f c u o
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e Return of Income of Business Trust - Section 139(4E)

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Haryana Hotels Ltd.

2.2.7 BELATED RETURN U/S. 139(4) -

G
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a e a i s c i
2.2.6 LOSS RETURN U/S 139(3)

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o n n n i 1 i n n .e i e
Taxation and Other Laws Relaxation of Certain Provisions Ordinance, 2020 has
extended last date for income tax returns for FY 2018-19 from 31st March, 2020

e a e h 0 n a e n l A e
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Dhampur Sugar Mills Ltd.

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2.2.8 REVISED RETURN U/S. 139(5)

r r / l l at

b Revised Return - Certain Issues

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to 30th June, 2020.

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re s hr a u e l a wepto e m n i a .
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A
t
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2.2.9 DEFECTIVE RETURN U/S. 139(9)

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A sence 9 i t s ut f dtb t s riun ttc o
L i ho r m 3er e n t o d p /pr t asi r n a d a d oso i
f r
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in toto
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Explanation
A e f u.ur c r g
L r e mal e n s s o h e /yoTeoe es. e’spaR rus r
:
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uit bto d omc
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Para 2.2.10

o 0 ree ee p t nmt i nt b emm e

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2.2.10 INCOME TAX RETURNS : FORMS

T
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Status

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Para 2.2.10

i
s i i o i i t 0 i o m t o n h
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99 Para 2.2.11

H C P
U o e Status Sources of Income New Form No.
F m s

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2.2.11 ELECTRONIC FILING OF RETURNS

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(
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nished by a person mentioned in column ii of the Table below

(

to whom the conditions specified in column iii apply, in the

(
)

manner specified in column iv thereof:—

TABLE
Sl. Person Condition Manner of furnishing
No. return of income
(
)

(
)

(
)

(
)

i ii iii iv
(
)

1 Individual a Accounts are required Electronically under digital

or Hindu to be audited under signature
(
)

undivided section 44AB of the

A Electronically under
family Act; digital signature; or
(
)

(
)

b Where total income

B Transmitting the data

assessable under the in the return electron-
Act during the previ- ically under electronic
ous year of a person, verification code; or
being an individual of
 B
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Para 2.2.11 100

Sl. Person Condition Manner of furnishing

No. return of income
(
)

(
)

(
)

(
)
i ii iii iv

(
)

the age of eighty years C Transmitting the data
or more at any time in the return electron-
during the previous ically and thereafter
year, and who fur- submitting the veri-
nishes the return in fication of the return
Form number SAHAJ
( in Form ITR-V; or

( (
) )
ITR-1 or Form num-

)

D Paper form;
ber SUGAM ITR-4
(
)

c In any other case. A Electronically under

digital signature; or

(
)

B Transmitting the data
in the return electron-
ically under electronic
( verification code; or
)

C Transmitting the data
in the return electron-
ically and thereafter
submitting the veri-
fication of the return
in Form ITR-V.
2 Company In all cases. Electronically under
digital signature.
(
)

3 A person a In case of a political Electronically under digital

required party; signature;
(
)
(
)

to furnish

b In any other case A Electronically under

the return digital signature; or
(
)

in Form

ITR-7 B Transmitting the data

in the return electron-
ically under electronic
verification code; or
(
)

C Transmitting the data

in the return electron-
ically and thereafter
submitting the veri-
fication of the return
in Form ITR-V.
 D
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2
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101 Para 2.2.12

Sl. Person Condition Manner of furnishing

No. return of income
(
)

(
)

(
)

(
)
i ii iii iv

(
)

4 Firm or a Accounts are required Electronically under digital
limited lia- to be audited under signature;

(
)
bility part- section 44AB of the

A Electronically under
nership or Act; digital signature; or
(
)

(
)
any per-
(

b In any other case.

son other B Transmitting the data
than a in the return electron-
person ically under electronic
mentioned verification code; or

(
)
in Sl. 1 to C Transmitting the data
)

3 above in the return electron-

who is re- ically and thereafter
quired to submitting the veri-
file return fication of the return
in Form in Form ITR-V.
ITR-5
Explanation.—For the purposes of this sub-rule “electronic verifi-
cation code” means a code generated for the purpose of electronic
verification of the person furnishing the return of income as per the
data structure and standards specified by Principal Director General
(

)
of Income-tax Systems or Director General of Income-tax Systems
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2.2.12 ANNEXURE - LESS RETURNS OF INCOME

(
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 fr eic oed- fho - y
o e hn o s t f e
102

tnd t hrtan i l
e n
r r fro t Bn d s r
o ou o t u eh Arz e - o
pe eec ast 4ur i m f n t
;
n em
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e pi urca u
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f r t e ac e d i n i h r n
R
U o o rrc
u os eep u g p i n e f
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s o t A oa
t s r Sa ainre f m i h i y
E i n te x tn a .g o i t
t o m p
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a n
a u r a a pre ee P e h c i o
O b l
l et ha er n
i bbn s y a y h c
R a ohe - t r ae oeu r a b o n
pp y

2.2.14 WHO TO SIGN THE RETURN U/S. 140?

P e h ctm dy b t mt c
d t a b a
X h
t C cho
a t nb oe
t ree dite n
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A t ywi c ad BPs er R z e o e r
T
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2.2.13 TAX RETURN PREPARERS

L a s nr eae s l u o
E
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W o t
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6 -
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A dc l i i w
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a l eae cunt o o r d e
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E T T o S r p ssc e o0 aru rr f p
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Para 2.2.14

e e co
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e o h g n
Para 2.2.14

e ve t i
s r
b- or n u
sy nhe r g y t
f a et e i
P s a e
r
o han kr n m
e ae t L y e
r
e np t r L a f h
y om nfc a o t
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r
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e
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t s
b t
c t yh spa n
i o e y
a e t nt a r
r e r
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p r a af hci m e c
S a i f h
n t i m
o yin a

E c d o e nr t
r f
f f
R n y r
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e O o f
U i y n e t
e n p i e l
D l
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E l
l m o wa 1 w b - f
y f v
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C a n ( oa n t h e
O t a o p ry 8
7 cl t p A O u t b
R n f -
a
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P e e i e b pa hn
. t n , r p
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T h
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f
N n r t e d o / fr s r t s n f n
E r f
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M n ;
r a d r u e d td e f r e r i l t
S
S a r
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P r P h a - c
a
E d b n s
o e h wei r u y h y , C p n
S n m c
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c o
S I d e - u ge f en r f
a o t
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A e e i r
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F r r l
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103