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The contents of this document are for information purposes only. This aims to enable public to have a
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Viewers are advised to verify the content from Government Acts/Rules/Notifications etc.

FILING THE RETURN OF INCOME

The taxpayer has to communicate the details of his taxable income/loss to the Income-
tax Department. These details are communicated to the Income-tax Department in the
form of return of income. In this part you can gain knowledge about various provisions
and procedure relating to furnishing (i.e. filing) the return of income. The provisions
discussed in this part are applicable for furnishing the return of income for the
assessmentyear 2024-25, i.e., financial year 2023-24.
Forms of return prescribed under the Income -tax Law
Under the Income-tax Law, different forms of return of income are prescribed for
different classes of taxpayers. The return forms are known as ITR forms (Income-tax
Return Forms).
The following table gives a brief overview of the return forms and is not an exhaustive
discussion on the return forms. For more provisions of applicability/non-applicability
of the ITR Forms, the readers should go through the discussion on each ITR Form
coveredin this topic in later part.
Forms of return prescribed under the Income -tax Law for the assessment year
2024-25

Return Form Brief Description

ITR – 1 Also known as SAHAJ is applicable to a ordinarily Resident individual
having salary or pension income or income from one house property
(not a case of brought forward loss or loss to be carried forward) or
income from other sources (not being lottery winnings and income
from race horses and income chargeable to tax at special rates).
However, an individual who is a director in a company or has held
equity shares of an unlisted company shall not be eligible to use ITR -
1.
Further, the ITR-1 shall not be available to a taxpayer in whose case
the tax has been deducted on cash withdrawal under Section 194N or
tax has been deferred in respect of ESOPs allotted by an eligible start-
up.
ITR – 2 It is applicable to an individual or a Hindu Undivided Family not
having income chargeable to income-tax under the head “Profits or
gains of business or profession”.
ITR – 3 It is applicable to an individual or a Hindu Undivided Family who
has any income chargeable to tax under the head business or
Profession

[As amended by Finance (No. 2) Act, 2024]

 ITR – 4 Also known as SUGAM is applicable to individuals or Hindu
Undivided Family or partnership firm who have opted for the
presumptive taxation scheme of section 44AD/44ADA/44AE.
ITR – 5 This Form can be used by a person being a firm, LLP, AOP, BOI,
artificial juridical person referred to in section 2(31)(vii), co- operative
society, local authority Private Discretionary Trust, Society registered
under Society Registration Act, 1860, trust other than trusts eligible to
file ITR 7, estate of deceased person, estate of an insolvent, business
trust and investment fund. However, a person whois required to file the
return of income under section 139(4A) or 139(4B) or 139(4C) or
139(4D) shall not use this form (i.e., trusts, political parties,
institutions, colleges.)
ITR – 6 It is applicable to a company, other than a company claiming
exemption under section 11 (exemption under section 11 can be
claimed by charitable/religious trust).
ITR – 7 It is applicable to a persons including companies who are required to
furnish return under section 139(4A) or section 139(4B) or section
139(4C) or section 139(4D) (i.e., trusts, political parties, institutions,
colleges.).
ITR-U It is applicable to a person to update income within twenty-four
months from the end of the relevant assessment year

ITR – V It is the acknowledgement of filing the return of income.

Modes of filing the return of income

Return Forms can be filed with the Income-tax Department in any of the following ways, -
Note
(i) by furnishing the return in a paper form;
(ii) by furnishing the return electronically under digital signature;
(iii) by transmitting the data in the return electronically under electronic verification
code;
(iv) by transmitting the data in the return electronically and thereafter submittingthe
verification of the return in Return Form ITR-V;
Where the return of income is filed in the manner given at (iv) 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, is to be sent (within the period specified in this regard, i.e.,
30 days) by ordinary post or speed post to “Income-tax Department – CPC, Post Bag
No. 1, Electronic City Post Office, Bangalore–560100 (Karnataka). The other copy may
be retained by the taxpayer for his record.
Mode of filing of return
The applicable return of income shall be furnished by a person mentioned in column
( ii)of the Table below to whom the conditions specified in column (iii) apply, in the
mannerspecified in column (iv) thereof:—

[As amended by Finance (No. 2) Act, 2024]

 TABLE
Sl. Person Condition Manner of furnishing return
of income
(i) (ii) (iii) (iv)
1 Individual (A) Electronically under digital
(a) Accounts are required tobe signature; or
orHindu audited under section 44AB of the
undivided (B) Transmitting the data
Act electronically in the return under
family
electronic verification code

(b) A super senior citizen (whose (A) Electronically under

age is 80 years or above at any digital signature; or
time during the previous year) (B) Transmitting the data
who furnishes return either in electronically in the
ITR-1 or ITR-4 return 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
(D) Paper form;
(c) In any other case (A) Electronically under
digital signature; or
(B) Transmitting the data
electronically in the
return under electronic
verification code; or
(C) Transmitting the data in
the return electronically
and thereafter
submittingthe
verification 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 to party; signature;
furnish the
return in (A) Electronicallyunder
(b) In any other case
FormITR-7 digital signature; or
(B) Transmitting thedata
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.

[As amended by Finance (No. 2) Act, 2024]

4 Firm or (a) Accounts are Electronically under digital
limited requirement to be signature;
liability audited under section
partnership 44AB of the Act;
or any
person (other (b) In any other case. (A) Electronically under
than a person digital signature; or
mentioned in (B) Transmitting the data
Sl. 1 to 3 inthe return
above) who electronically under
is required to electronic verification
filereturn in code; or
Form ITR-5 (C) Transmitting the data in
the return electronically
and thereafter
submitting the
verification of the return
in Form ITR-V

No documents to be attached along with the return of income

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)(iv), 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 or
to give a notice under section 11(2)(a) shall furnish it electronically on or before the
date of filing the return of income.
Applicability of ITR – 1 (SAHAJ)
Return Form ITR – 1 (SAHAJ) can be used by an ordinarily resident individual whose
total income includes:
(1) Income from salary/pension; or
(2) Income from one house property (excluding cases where loss is brought
forwardfrom previous years or loss to be carried forward; or)
(3) Income from other sources (excluding winnings from lottery, income from
racehorses and income chargeable to tax at special rates).
Further, in a case where the income of another person like spouse, minor child, etc., is
to be clubbed with the income of the taxpayer, this return form can be used only when
such income falls in any of the above categories.
Non-applicability of ITR – 1 (SAHAJ)
Return Form ITR – 1 (SAHAJ) cannot be used by an individual:
1. Who is a Non-resident or Not Ordinarily Resident
2. Who is a Director of a company
3. Whose total income exceeds Rs. 50 lakhs

[As amended by Finance (No. 2) Act, 2024]

4. Who has income from more than 1 house property
5. Who has held unlisted equity shares at any time during the previous year
6. Who claims deduction under Section 80QQB or Section 80RRB in respect of
royaltyfrom patents or books
7. Who claims deduction under Section 10AA or Part-C of Chapter VI-A
8. Who has brought forward loss or losses to be carried forward under any head
9. Person claiming deduction under Section 57 from income taxable under the
head'Other Sources'(other than deduction allowed from family pension)
10. Who wants to claim relief under Section 90 or 91
11. Who wants to claim credit of tax deducted at source in the hands of any other person.
12. Who has any assets (including Financial Interest in an entity) located outside India.
13. Who has signing authority in any account outside India
14. Who has any income to be apportioned in accordance with provisions of Section 5A
15. Who has any of the following income:
a) Income from Business or Profession
b) Capital Gains
c) Income taxable under the head 'Other sources' which is taxable at special rate
d) Dividend income exceeding Rs. 10 lakhs taxable under Section 115BBDA
e) Unexplained income (i.e., cash credit, unexplained investment, etc.)
taxable at60% under Section 115BBE
f) Agricultural Income exceeding Rs. 5,000
g) Income from any source outside India
16. In whose case:
 The tax has been deducted on cash withdrawal under Section 194N.
 The tax has been deferred in respect of ESOPs allotted by an eligible start-up.
Applicability of ITR – 2
This Return Form is to be used by an individual or a Hindu Undivided Family who is
not having income chargeable to income-tax under the head “Profits or gains of
business or profession”.
Further, in a case where the income of another person like spouse, minor child, etc., is
to be clubbed with the income of the taxpayer, this Return Form can be used if income
to beclubbed falls in any of the above categories.
Non-applicability of ITR – 2
Return Form ITR – 2 cannot be used by an individual or an Hindu Undivided Family
whose total income for the year includes income from Business or Profession or he
wants to claim deduction under section 10AA or part-c of chapter VI-A

[As amended by Finance (No. 2) Act, 2024]

Applicability of ITR – 3
Form ITR – 3 can be used by an individual or a Hindu Undivided Family who is having
income under the head business or profession.
Non-applicability of ITR – 3
Form ITR – 3 cannot be used by any person other than an individual or a HUF. Further,
an individual or a HUF not having income from business or profession cannot use ITR
– 3.
Applicability of ITR – 4 (SUGAM)
Form ITR – 4 (SUGAM) can be used by an individual/HUF/Firm whose total income
for the year includes :
a) Business income computed as per the provisions of section 44AD or 44AE; or
b) Income from profession computed as per the provisions of section 44ADA; or
c) Income from salary/pension; or
d) Income from one house property (excluding cases where loss is brought forward
from previous years or losses to be carried forward); or
e) Income from other sources (excluding winnings from lottery and income from
race horses).
Further, in a case where the income of another person like spouse, minor child, etc., is
to be clubbed with the income of the taxpayer, this return form can be used where
income tobe clubbed falls in any of the above categories.
Non-applicability of ITR – 4 (SUGAM)
Form ITR – 4 (SUGAM) cannot be used by a person:
1. Who is a Non-resident or Not Ordinarily Resident
2. Who is a Director of a company
3. Whose total income exceeds Rs. 50 lakhs
4. Who has income from more than one House Property
5. Who has held unlisted equity shares at any time during the previous year
6. Who claims deduction under section 80QQB or 80RRB in respect of royalty
frompatent or books
7. Who claims deduction under section 10AA or Part-C of Chapter VI-A
8. Who has brought forward loss or losses to be carried forward under any head
9. Person claiming deduction under Section 57 from income taxable under the head
'Other Sources' (other than deduction allowed from family pension)
10. Who wants to claim relief under Sections 90 or 91
11. Who wants to claim credit of tax deducted at source in the hands of any other person.
12. Who has any assets (including Financial Interest in an entity) located outside India.
13. Who has signing authority in any account outside India
14. Who has any income to be apportioned in accordance with provisions of Section 5A
15. Who has any of the following income:
a) Income from Business or Profession
b) Capital Gains or Loss

[As amended by Finance (No. 2) Act, 2024]

 c) Income taxable under the head 'Other sources' which is taxable at special rate
d) Dividend income exceeding Rs. 10 lakhs taxable under Section 115BBDA
e) Unexplained income (i.e., cash credit, unexplained investment, etc.) taxable at
60% under Section 115BBE
f) Agricultural Income exceeding Rs. 5,000
g) Income from any source outside India
h) Income from speculative business and other special incomes.
i) Income from agency business or commission or brokerage
16. Who has income of the nature specified in section 17(2)(vi) on which tax is
payable/deductible under section 192(2) or 192(1C).
In case the assesse keeps and maintains all books of accounts and other documents
referred to in section 44AA, and also gets his accounts audited and obtains an audit
reportas per section 44AB, filling up the Form ITR-4 (Sugam) is not mandatory. In such
a case,other regular return forms viz. ITR-3 or ITR-5, as applicable, should be used.
Applicability of ITR – 5
Form ITR-5 can be used by a person being a firm, LLP, AOP, BOI, Artificial Juridical
Person (AJP) referred to in section 2(31)(vii), local authority referred to in section
2(31)(vi), representative assessee referred to in section 160(1)(iii) or (iv), cooperative
society, society registered under Societies Registration Act, 1860 or under any other
law of any State, trust other than trusts eligible to file Form ITR-7, estate of deceased
person, estate of an insolvent, business trust referred to in section 139(4E) and
investments fund referred to in section 139(4F).
Non-applicability of ITR – 5
Form ITR – 5 cannot be used by a person who is required to file the return of income
under section 139(4A) or 139(4B) or 139(4C) or 139(4D) (i.e., trusts, political parties,
institutions, colleges, etc.).
Applicability of ITR – 6
Form ITR – 6 can be used by a company, other than a company claiming exemption
under section 11 (exemption under section 11 can be claimed by a charitable/religious
trust).
Non-applicability of ITR – 6
Form ITR – 6 cannot be used by a company claiming exemption under section 11
(exemption under section 11 can be claimed by a charitable/religious trust).
Applicability of ITR – 7
Form ITR – 7 can be used by persons including companies who are required to furnish
return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)
(i.e., trusts, political parties, institutions, colleges, etc.).
Non-applicability of ITR – 7
Form ITR – 7 cannot be used by a person who is not required to furnish return under
section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) (i.e., trusts,
political parties, institutions, colleges, etc.).
Source for obtaining the return forms
The return forms (ITR forms) can be downloaded from www.incometaxindia.gov.in

[As amended by Finance (No. 2) Act, 2024]

Procedure for e-filing the return of income
Income-tax Department has established an independent portal for e-filing the return of
income. The taxpayers can log on to www.incometaxindiaefiling.gov.in for e-filing the
return of income.
E-filing utility provided by the Income-tax Department
The Income-tax Department has provided free e-filing utility (i.e., software) to generate
e-return and furnishing the return electronically. The e-filing utility provided by
the Department is simple, easy to use and also contains instructions on how to use it.
By using the e-filing utility, the taxpayers can easily file their return of income. Utility
can be downloaded from www.incometaxindiaefiling.gov.in
Benefits of e-filing the return of income
E-filing can be done from any place at any time and it saves time and efforts. It is
simple,easy and faster. The e-filed returns are generally processed faster as compared
to returns filed manually.
E-filing help desk of Income-tax Department
In case of queries on e-filing the return, the taxpayer can contact 1800 1030025.
Difference between e-filing and e-payment
E-payment is the process of electronic payment of tax (i.e., by net banking) and e-filing
isthe process of electronically furnishing the return of income. Using the e-payment and
e- filing facility, the taxpayer can discharge his obligations of payment of tax and
furnishingthe return of income easily and quickly.
Form 26AS
A taxpayer may pay tax in any of the following forms:
(1) Tax Deducted at Source (TDS)
(2) Tax Collected at Source (TCS)
(3) Advance tax or Self-assessment Tax or Payment of tax on regular assessment.
The Income-tax Department maintains the database of the total tax paid by the taxpayer
(i.e., tax credit in the account of a taxpayer). Form 26AS is an annual statement
maintained under Rule 31AB of the Income-tax Rules disclosing the details of tax credit
in the account of the taxpayer as per the database of Income-tax Department. In other
words, Form 26AS will reflect the details of tax credit appearing in the Permanent
AccountNumber of the taxpayer as per the database of the Income-tax Department. The
tax credit will cover TDS, TCS and tax paid by the taxpayer in other forms like advance
tax, Self- assessment tax, etc. The provisions of Form 26AS is governed by section 203AA
of the Income-tax Act, 1961 which provides that the Director-General of Income-tax
systems shalldeliver a statement in Form 26AS to every person from whose income the
tax has been deducted or collected and in whose respect tax has been paid. Income- tax
Department will generally allow a taxpayer to claim the credit of taxes as reflected in his
Form 26AS.
In order to enlarge the scope of Form 26AS, the Finance Act, 2020, has omitted
section 203AA with effect from 01-06-2020 and new section 285BB has been
introduced fromthe same date. Further, the Central Board of Direct Taxes (CBDT)
vide Notification No. G.S.R. 329(E), dated 28-5-2020, has omitted Rule 31AB and
inserted a new Rule114-I to the Income-tax Rules, 1962.

[As amended by Finance (No. 2) Act, 2024]

 Rule 114-I provides that an annual information statement in Form No. 26AS shall
be uploaded, by the Principal Director General of Income-tax (Systems) or the
Director General of Income-tax (Systems) or any person authorised by him, in the
e-filing account of the assessee. Such statement shall be uploaded within 3 months
from the end of the month in which the information is received by him.
The scope of newly introduced Form 26AS has been expanded to cover certain
additional information such as information received under Double Taxation
Avoidance Agreement or Tax Information Exchange Agreement.
New Form 26AS is divided into 2 parts. Part A contains certain basic information
of the assessee, i.e., Permanent Account Number, Aadhaar number, Name, date of
birth/Incorporation, Mobile number, Email address and address. Part B contains the
information in respect of the following transaction:
a) Information relating to tax deducted or collected at source;
b) Information relating to Specified Financial Transactions (SFT);
c) Information relating to payment of taxes;
d) Information relating to demand and refund;
e) Information relating to pending proceedings;
f) Information relating to completed proceedings; and
g) Information received from any officer, authority or body performing any
functionsunder any law or information received under an agreement referred
under section 90 or section 90A or information received from any other person to
the extent it may be deemed fit in the interest of the revenue.
Information in respect of Specified Financial Transactions will be reflected in Form 26AS
only if:
1) Such transaction has been entered into for an amount in excess of the threshold
prescribed section 285BA read with Rule 114E. Example, Cash deposited or
withdrawn from one or more current account for an amount of Rs. 50 lakh or
more; and
2) Person with whom such transaction has been entered, has furnished a statement
of financial transaction.
Procedure to be followed in case of discrepancies in actual TDS and TDS credit as
per Form 26AS
Every person deducting tax at source has to furnish the details of tax deducted by him
to the Income-tax Department. The details will cover the name of the deductee,
Permanent Account Number of the deductee, amount of tax deducted, amount paid to
the deductee, date of payment of TDS to the credit of Government, etc. On the basis of
the details of TDS provided by the deductor, the Income-tax Department will update
Form 26AS of thedeductee.
Many times the actual amount of TDS and TDS credit as appearing in Form 26AS may
differ and it may happen that the TDS credit appearing in Form 26AS may be less as
compared to actual TDS, this may happen due to reasons like non-furnishing of TDS
details to the Income-tax Department by the deductor, deducting the tax in incorrect
Permanent Account Number, etc. In such a case the deductee should approach the
deductor and request him to take the necessary steps to rectify the discrepancy due
to above reasons.

[As amended by Finance (No. 2) Act, 2024]

The Income-tax Department updates the TDS details in Form 26AS on basis of details
provided by the person deducting the tax (i.e., the deductor), hence, if there is any
defaulton the part of deductor like non -furnishing of TDS details (i.e., TDS return) to
the Income-tax Department, deducting the tax in incorrect Permanent Account Number,
etc. then Form 26AS will not reflect the actual TDS. In such a case, the taxpayer may
not be able to claim the credit of correct TDS. Hence, the taxpayers are advised to
confirm the tax credit appearing in Form 26AS and should reconcile the difference, if
any.
Precautions to be taken while filing the return of income
Following is the list of few important steps/points/precautions to be kept in mind while
filing the return of income:
 The first and foremost precaution is to file the return of income on or before the
due date. Taxpayers should avoid the practice of filing belated return. Following
are the consequences of delay in filing the return of income :
o Loss (other than house property loss) cannot be carried forward.
o Levy of interest under section 234A.
o Levy of fee under section 234F*
o Exemptions under sections 10A, 10B, are not available.
o Deduction under Part-C of Chapter VI-A shall not be available.
* Fee for default in furnishing return of income shall be Rs. 5,000 if return has been
furnished after the due date prescribed under section 139(1). However, it shall be Rs.
1,000 if the total income of an assessee does not exceed Rs. 5 lakh.
 Taxpayer should download Form 26AS and should confirm actual
TDS/TCS/Tax paid. If any discrepancy is observed then suitable action should
be taken toreconcile it.
 Compile and carefully study the documents to be used while filing the return of
income like bank statement/passbook, interest certificate, investment proofs for
which deductions is to be claimed, books of account and balance sheet and P/L
A/c (if applicable), etc. No documents are to be attached along with the return
of income.
 The taxpayer should identify the correct return form applicable in his
case.Carefully provide all the information in the return form.
 Confirm the calculation of total income, deductions (if any), interest (if any),
taxliability/refund, etc.
 If any tax is payable as per the return of income, then the same should be
paidbefore filing the return of income.

[As amended by Finance (No. 2) Act, 2024]

  Ensure that other details like PAN, address, e-mail address, bank account
details,etc., are correct.
 After filling all the details in the return of income and after confirmation of all
thedetails, one can proceed with filing the return of income.
 In case return is filed electronically without digital signature do not forget to
post the acknowledgement of filing the return of income at CPC Bengaluru (as
discussed earlier).
For details on e-filing please logon to:
https://www.incometax.gov.in/iec/foportal

[As amended by Finance (No. 2) Act, 2024]

 MCQ ON FILING THE RETURN OF
INCOME

Q1. The return of income is to be furnished in

(a) ITNS 281 (b) Form 26AS
(c) Form 26Q (d) ITR 1 – to 7 (as the case may be)
Correct answer : (d)

Justification of correct answer :

Under the Income-tax Law, different forms of return of income are prescribed for
different classes of taxpayers. The return forms are known as ITR forms (Income-tax
Return Forms). Thus, the return of income is to be furnished in ITR 1 – to 7 (as the case
may be).
Thus, option (d) is the correct option.
Q2. is the acknowledgement of filing the return of income.
(a) ITR - 4 (b) ITR - V
(c) Form 26AS (d) Form 26QB
Correct answer : (b)

Justification of correct answer :

ITR – V is the acknowledgement of filing the return of income.
Thus, option (b) is the correct option.
Q3. The return of income can be filed with the Income-tax Department in electronic
mode only.
(a) True (b) False
Correct answer : (b)

Justification of correct answer :

Return Forms can be filed with the Income-tax Department in any of the followingways,
-
(i) by furnishing the return in a paper form;
(ii) by furnishing the return electronically under digital signature;
(iii) by transmitting the data in the return electronically under electronic
verificationcode;
(iv) by transmitting the data in the return electronically and thereafter submitting
theverification of the return in Return Form ITR-V;
Thus, the statement given in the question is false and hence, option (b) is the
correctoption.

[As amended by Finance (No. 2) Act, 2024]

Q4. A company can file its return electronically without digital signature.
(a) True (b) False
Correct answer : (b)

Justification of correct answer :

Every company shall furnish the return of income electronically under digital
signature.In other words, for corporate taxpayer e-filing with digital signature is
mandatory.
Thus, the statement given in the question is false and hence, option (b) is the
correctoption.
Q5. A firm or an individual or a Hindu Undivided Family (HUF) whose books of
accountare required to be audited under section 44AB shall furnish the return of income
electronically under digital signature.
(a) True (b) False
Correct answer : (a)

Justification of correct answer :

A firm or an individual or a Hindu Undivided Family (HUF) whose books of account
are required to be audited under section 44AB shall furnish the return of income
electronically under digital signature. In other words, in such a case, e-filing with digital
signature is mandatory.
Thus, the statement given in the question is true and hence, option (a) is the correct
option.
Q6. A resident and ordinarily resident individual/HUF having any assets (including
financial interest in any entity) located outside India or signing authority in any account
located outside India shall furnish the return of income electronically with digital
signature.
(a) True (b) False
Correct answer : (b)

Justification of correct answer :

A resident and ordinarily resident individual/HUF having any assets (including
financial interest in any entity) located outside India or signing authority in any account
located outside India shall furnish the return of income electronically with or without
digital signature or by using electronic verification code.
Thus, the statement given in the question is false and hence, option (b) is the correct
option.

[As amended by Finance (No. 2) Act, 2024]

Q7. A super senior citizen (i.e., an individual whose age is 80 years or more at any time
during the previous year) can file return in paper form if he is filing _.
(a) ITR- 1 (b) ITR- 2
(c) ITR- 4 (d) ITR 1 or
ITR- 4 Correct answer: (d)
Justification of correct answer:
A super senior citizen (whose age is 80 years or above at any time during the previous
year) who furnishes the return either in ITR-1 or ITR-4 can file return in any of the
following modes:-
a) Electronically under digital signature
b) Transmitting the data electronically in the return under electronic verification
code
c) Transmitting the data electronically in the return and thereafter submitting the
verification of the return in Form ITR-V
d) Paper form
Thus, option (d) is the correct option.
Q8. 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).
(a) True (b) False
Correct answer : (a)
Justification of correct answer :
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.
Thus, the statement given in the question is true and hence, option (a) is the correct
option.
Q9. A partnership firm required to get its books of account audited shall file the return
of income electronically with or without digital signature
(a) True (b) False
Correct answer : (b)
Justification of correct answer :
A person who is required to file ITR - 5 shall file the same electronically with or without
digital signature. However, a firm liable to get its accounts audited under section 44AB
shall furnish the return electronically under digital signature.
Thus, the statement given in the question is true and hence, option (b) is the correct
option.

[As amended by Finance (No. 2) Act, 2024]

Q10. Where the return of income is electronically filed without digital signature and
without using electronic verification code, then a copy of ITR-V, duly signed by the
taxpayer, is to be sent (within the period specified in this regard, i.e., 30 days) by
ordinary post or speed post or courier to “Income-tax Department – CPC, Post Bag No.
1,Electronic City Post Office, Bengaluru–560100 (Karnataka).
(a) True (b) False
Correct answer : (b)

Justification of correct answer :

Where the return of income is electronically filed without digital signature and without
using electronic verification code, then the taxpayer should take two printed copies of
Form ITR-V. One copy of ITR-V, duly signed by the taxpayer, is to be sent (within the
period specified in this regard, i.e., 30 days) by ordinary post or speed post to “Income-
tax Department – CPC, Post Bag No. 1, Electronic City Post Office, Bangalore–560100
(Karnataka). The other copy may be retained by the taxpayer for his record.
It should be noted that aforesaid copy is to be mailed only through ordinary post or
speed post and not by courier.
Thus, the statement given in the question is false and hence, option (b) is the correct
option.

[As amended by Finance (No. 2) Act, 2024]