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Income Tax Return Deadline For F.Y 2019-20 Extended to 31st, January,2021 ||Extended due date for tax Audit

Income Tax Return Deadline For F.Y 2019-20 Extended Extended due date for tax Audit:- In view of constraints being faced by taxpayers due to COVID-19,CBDT (Central Board of Direct Taxation) further extends due dates for various Income tax  compliances for Financial year 2019-20: The due date of furnishing Income Tax Returns(ITRs)for taxpayers whose accounts require […]

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Can a Income Tax return be filed after the due date of ITR ?-Under Section 139(1)

Can a Income Tax return be filed after the due date of ITR ? Can Income Tax Return be filed after due date:- Income Tax Return which has not been furnished on or before the due date specified under section 139(1) of Income Tax Act is called belated return. Belated return of income is furnished […]

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What is assessment under section 143(1)? || Scope of assessment under section 143(1)

What is assessment under section 143(1)? ​​​​​​Scope of assessment under section 143(1) ​​Assessment under section 143(1) of Income tax Act is like preliminary checking of the return of income. At this stage no detailed scrutiny of the Income tax return of income is carried out. At this stage, the total income or total loss is computed after […]

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What are the circumstances under which assessment under section 147 of Income Tax Act i.e. income escaping assessment can be carried out? || What is the time limit for making the assessment under section 147 i.e. income escaping assessment?

What are the circumstances under which assessment under section 147 of Income Tax Act i.e. income escaping assessment can be carried out? ​​​In the following cases, it will be deemed that income chargeable to Income tax has escaped assessment: Where no Income tax return has been furnished by the taxpayer, although his total income or […]

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Due Dates for the month of January-2020// Return Due date of filing of Income tax Return and other General F & Q Related to ITR Filling //PAN with Aadhaar linking

Due Dates for the month of January-2020 7th January 2020   Due date for deposit of (TDS and TCS) Tax deducted/collected for the month of December-2019. However,all the sum (TDS or TCS) deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax […]

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When Income Tax Assessing Officer is liable to determine the Advance tax liability? || Section 210 of Income Tax Act

When Income Tax Assessing Officer is liable to determine the Advance tax liability? If a Income taxpayer who has a legal obligation to pay advance tax fails to make payment for advance tax or advance tax is lower than the correct amount Assessing Officer may pass an order asking the taxpayer to pay tax on […]

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Can remuneration received by spouse of an individual be clubbed with his/her Income/ income tax return?

Can remuneration received by spouse of an individual be clubbed with his/her Income CLUBBING OF INCOME IN INCOME TAX ACT– Under certain circumstances as given in section 64(1)(ii) of Income tax law, remuneration /salary received by the spouse of an individual from a concern in which the individual is having substantial interest is clubbed with […]

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What is the time limit for making the assessment under section 143(3)of income tax act i.e. scrutiny assessment? || Section 143 (3) Assessment mean

What is the time limit for making the assessment under section 143(3)of income tax act i.e. scrutiny assessment?  Section 143 (3) Assessment mean:- ​​This is a detailed assessment and is referred to as scrutiny assessment. At this stage, a detailed scrutiny of the Income tax return of income will be carried out. The scrutiny is […]

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What is assessment under of section 143(1) of Income tax Act 1961? ||Scope of assessment under section 143(1)

Scope of assessment under section 143(1) Income Tax Assessment under section 143(1) of IT Act is like preliminary checking of the  Income Tax Return. At this stage no detailed scrutiny of the Income tax return is carried out. At this stage, the total income (profit) or loss is computed after making the following adjustments (if […]

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CBDT Further Extends Due Date for filing of Income Tax Returns & audit reports || Extends Due Date for filing of Audited Income Tax return

Extends Due Date for filing of Audited Income Tax return Dated- 08.10.2018 CBDT further extends due date for filing of Income Tax Returns & audit reports from 15th Oct,2018 to 31st Oct, 2018 for all assessees liable to file ITRs for AY 2018-19 by 30.09.2018,after considering representations from stakeholders. Liability to pay interest u/s234A of […]