Income Tax Returns

The income tax returns are used to file income tax with the Income tax department. Income Tax returns are set up in a worksheet format, where the income figures used to calculate the tax liability are written into the documents themselves. Income Tax returns must be filed every year for an individual or business that received income during the year, whether through salary, interest, dividends, capital gains, or business profits. A return of excess taxes paid during a given tax year; this is more accurately known as a “tax refund”.

Type of Forms Who can use/ Description


For Individuals having Income from Salary / Pension, Income from One House Property (excluding loss brought forward from previous years) / Income from Other Sources (Excluding Winning from Lottery and Income from Race Horses)]


For Individuals and HUFs having Income from salary/pension, house property, capital gains and other sources


For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship


For Individuals and HUFs having income from a proprietory business or profession


For Firms, Co-operative Banks, Co-operative Societies, Limited Liability Partnerships (LLP), Association of Persons (AOP), Body of Individuals (BOI) and Artificial Judicial Persons


For Companies


For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)