Income Tax Return (ITR) Filing Services

Income Tax Return (ITR) Filing Services is a key regulatory filing administered by Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance — operational through the Income-tax Department (Pr. CCIT-level jurisdictional officer); Centralised Processing Centre (CPC), Bengaluru (return processing) and CPC-TDS, Ghaziabad.. Filing is executed via **ITR-1 (Sahaj)** — Individual (resident) with salary/pension, one house property, other sources (excluding lottery/race-horse income), agricultural income ≤ ₹5,000 — total income ≤ ₹50 lakh; **ITR-2** — Individuals/HUFs not carrying on business or profession (capital gains, multiple house property, foreign assets, etc.); **ITR-3** — Individuals/HUFs having income from proprietary business or profession; **ITR-4 (Sugam)** — presumptive income u/s 44AD/44ADA/44AE (turnover ≤ ₹2 crore / professional fee ≤ ₹50 lakh); **ITR-5** — Firms, LLPs, AOPs, BOIs, AOPs, artificial juridical persons (not Section 8); **ITR-6** — Companies (other than Section 8 — Sec 8 files ITR-7); **ITR-7** — Trusts, political parties, institutions claiming exemption u/s 11/12, 139(4A)/(4B)/(4C)/(4D); Acknowledgement — ITR-V (verification form — for paper filing if e-verification not done within 30 days — Notification 01/2022). under Income-tax Act, 1961 — Section 139(1) (filing of return), 139(3) (loss return), 139(4) (belated return), 139(5) (revised return), 139(8A) (updated return — inserted by Finance Act 2022 — option to update ITR up to 2 years after end of relevant AY on payment of additional tax u/s 140B); Section 139AA (PAN-Aadhaar linkage mandatory); Section 143(1) (intimation / prima-facie adjustment); Section 143(2) (scrutiny notice); Section 147 (income escaping assessment — reassessment — recast by Finance Act 2021); Sections 234A, 234B, 234C, 234F (interest and fees); Section 44AA (books of account), 44AB (tax audit — threshold ₹1 crore / ₹10 crore for cash transactions); Income-tax Rules 1962 — Rule 12 (form of return of income), 12B (income from previously未 assessed — for salary recovery), 31A (report under s.44AB — Form 3CA/3CB/3CD); Finance Act 2024 amendments — new tax regime u/s 115BAC made default (s.115BAC(1A)); surcharge cap on long-term capital gains at 15% (FA 2024); revised threshold for s.44AB audit at ₹10 crore where 95%+ digital transactions (w.e.f. AY 2021-22); STCG on listed equity — STT-eligible — 20% w.e.f. 23 July 2024 (FA 2024).. Our specialist-led team ensures full compliance with statutory documentation, eligibility verification, and expedited government approval.