How to file income tax return ?

​The return of income can be filed with the Income-tax Department in any of the following modes : -

  • By furnishing the return in a paper form.
  • By furnishing the return electronically under digital signature, i.e., e-filing with digital signature.
  • By furnishing the return electronically and thereafter submitting the hard copy of ITR-V with signature of authorized person, i.e., e-filing without digital signature ($).
  • By furnishing a Bar-coded return.
    ($) Where the return of income is electronically filed without digital signature, then the taxpayer should take two printed copies of Form ITR-V. One copy of ITR-V, duly signed by the taxpayer, has to be sent (within the period specified in this regard, i.e., 120 days) by ordinary post or speed post to “Income Tax Department – CPC, Post Bag No. 1, Electronic City Post Office, Bengaluru–560100 (Karnataka). The other copy may be retained by the taxpayer for his record.

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Is it Necessary to Attach Documents with Income Tax Return ?

​​ITR return forms are attachment less forms and, hence, the taxpayer is not required to attach any document (like proof of investment, TDS certificates, etc.) along with the return of income (whether filed manually or filed electronically). However, these documents should be retained by the taxpayer and should be produced before the tax authorities when demanded in situations like assessment, inquiry, etc.

As discussed above, no documents are to be attached along with the return of income, however, in case of a taxpayer who is required to furnish a report of audit under section​ 10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC , 80-ID, 80JJAA , 80LA, 92E, 115JB or 115VW​​​ shall furnish it electronically on or before the date of filing the return of income.

However, due date for the assessment year 2014-15 for filing of audit report under 44AB by an assesse who is not required to submit a report pertaining to international or specified domestic transactions under section 92E has been extended to 30th November 2014 vide ORDER [F.NO. 133/24/2014-TPL], DATED 20-8-2014.​​

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