Who is liable to File E-Return (Income Tax) for AY 2014-15

Share
The process of electronically
filing Income tax returns through the internet is known as e-Filing.
E-Filing of Returns/Forms is
mandatory for:
·    Any
assessee having total income of ₹ 5 Lakhs and above from AY 2013-14
and subsequent Assessment Years.
·      Individual/
HUF, being resident, having assets located outside India from AY 2012-13 and
subsequent Assessment Years.
·        
An
assessee required to furnish a report of audit specified under sections
10(23C)(iv), 10(23C)(v),10(23C)(vi), 10(23C)(via), 10A, 12A(1)(b), 44AB, 80-IA,
80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E or 115JB of the Act, shall furnish the
said report of audit and the return of Income electronically from AY 2013-14
and subsequent Assessment Years.
·       An
assessee required to give a notice under Section 11(2)(a) to the Assessing
Officer from AY 2014-15 and subsequent Assessment Years.
·        
All
companies.
·        
Firm
(to whom provisions of section 44AB is not applicable), AOP, BOI, Artificial
Juridical Person , Co-operative Society and Local Authority required to file
ITR 5 from AY 2014-15 and subsequent Assessment Years.
·        An
assessee required to furnish return u/s 139 (4B) in ITR 7.
·        A
resident who has signing authority in any account located outside India.

·        A
person who claims relief under sections 90 or 90A or deduction under section
91.
RECOMMENDED READ  Gujarat High Court directs CBDT to extend due date for filing of ITR to 30-11-2014 subject to Sec. 234A interest

Leave a Reply

Written by

Optimization WordPress Plugins & Solutions by W3 EDGE
%d bloggers like this: