It is a tax levied by the Government of India on the income of every person. The provisions governing the Income-tax are covered in the Income-tax Act, 1961.

What is the administrative framework of Income-tax?

The revenue functions of the Government of India are managed by the Ministry of Finance. The Finance Ministry has entrusted the task of administration of direct taxes like Income-tax, Wealth tax, etc., to the Central Board of Direct Taxes (CBDT). The CBDT is a part of Department of Revenue in the Ministry of Finance. CBDT provides essential inputs for policy framing and planning of direct taxes and also administers the direct tax laws through the Income-tax Department. Thus, Income-tax Law is administrated by the Income-tax Department under the control and supervision of the CBDT.

Which mode of filing of return is applicable to whom?

Category: FAQs on filing the return of income

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 manner specified in column (iv) thereof:—

Sl.

Person

Condition

Manner of furnishing return of income

(i)

(ii)

(iii)

(iv)

Individual or Hindu undivided family

(a)	Accounts are required to be audited under section 44AB of the Act;

Electronically under digital signature;

(b)	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

(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 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 submitting the verification of the return in Form ITR-V; ]

Company

In all cases.

Electronically under digital signature.

A person required to furnish the return in Form ITR-7

(a)	In case of a political party;

Electronically under digital signature;

(b)	In any other case

(A)	Electronically under digital signature; or

(B)	Transmitting the data 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.

Firm or limited liability partnership or any person (other than a person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5

(a)	Accounts are required to be audited under section 44AB of the Act;

Electronically under digital signature;

(b)	In any other case.

(A)	Electronically under digital signature; or

(B)	Transmitting the data 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

Which mode of filing of return is applicable to whom?

Which mode of filing of return is applicable to whom?

Which mode of filing of return is applicable to whom?

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What is Income-tax?

What is the administrative framework of Income-tax?

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