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efinition of Income Tax
QUICK LOOK
Taxes in India are of two types, Direct Tax and Indirect Tax.
Direct Tax, like income tax, wealth tax, etc. are those whose burden falls directly on thetaxpayer.
The burden of indirect taxes, like service tax, VAT, etc. can be passed on to a third party.
Income Tax is all income other than agricultural income levied and collected by the central
government and shared with the states.
According to Income Tax Act 1961, every person, who is an assessee and whose total income
exceeds the maximum exemption limit, shall be chargeable to the income tax at the rate or rates
prescribed in the finance act. Such income tax shall be paid on the total income of the previous
year in the relevant assessment year.
The total income of an individual is determined on the basis of his residential status in India.
Residence Rules
An individual is treated as resident in a year if present in India
I. for 182 days during the year or
II. for 60 days during the year and 365 days during the preceding four years. Individuals
fulfilling neither of these conditions are nonresidents. (The rules are slightly more liberal
for Indian citizens residing abroad or leaving India for employment abroad.)
A resident who was not present in India for 730 days during the preceding seven years or who was
nonresident in nine out of ten preceding years I treated as not ordinarily resident. In effect, a
newcomer to India remains not ordinarily resident.
For tax purposes, an individual may be resident, nonresident or not ordinarily resident.
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Non-Residents and Non-Resident Indians
Residents are on worldwide income. Nonresidents are taxed only on income that is received in
India or arises or is deemed to arise in India. A person not ordinarily resident is taxed like a
nonresident but is also liable to tax on income accruing abroad if it is from a business controlled in
or a profession set up in India.
Capital gains on transfer of assets acquired in foreign exchange is not taxable in certain cases.
Non-resident Indians are not required to file a tax return if their income consists of only interest and
dividends, provided taxes due on such income are deducted at source.
It is possible for non-resident Indians to avail of these special provisions even after becoming
residents by following certain procedures laid down by the Income Tax act.
Taxability of individuals is summarised in the table below
Status Indian Income Foreign Income
Resident and ordinarily resident Taxable Taxable
Resident but not ordinary resident Taxable Not Taxable
Non-Resident Taxable Not Taxable
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2. Carry Forw ard of Lo sses :Losses like Business Loss (speculative or otherwise), Capital Loss (short term or long
term), and Loss from owning and maintaining race horses are not allowed to be carried
forward. Other losses, if any can be carried forward.
3. Dedu ct ion s :Deductions u/s 10A, 10B, 80-IA, 80-IAB, 80-IB and 80-IC are not allowed
4. Revisio n:Late returns cannot be revised except if it is in pursuance of a notice under section 142(1)
5. Penalty : A penalty of Rs.5000 may be imposed u/s 271F if belated return is submitted after the end
of assessment year (after 31-March-YYYY, e.g. for FY 2007-2008, end of assessment year
is 31-March-2009)
Tax Procedures1 Filing of Returns
2 Consequence of Default of Delay
3 Payment of Tax prior to filing of return
4 Consequence of Deferment/Short Payment
5 Deduction of Tax At Source
6 Tax Collection at Source
7 Self Assessment
8 Credit for Pre-assessment Taxes
9 Procedure for Determination of Tax liability
10 Regular Assessments
11 Reopening of Assessment
12 Penalties
13 Prosecution
14 Rates of income tax
13.1 Filing of Returns
http://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#FilingofReturnshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#FilingofReturnshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ConsequenceofDefaultofDelayhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ConsequenceofDefaultofDelayhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#PaymentofTaxpriortofilingofreturnhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#PaymentofTaxpriortofilingofreturnhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ConsequenceofDefermentShortPaymenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ConsequenceofDefermentShortPaymenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#DeductionofTaxAtSourcehttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#DeductionofTaxAtSourcehttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#TaxCollectionatSourcehttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#TaxCollectionatSourcehttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#SelfAssessmenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#SelfAssessmenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#CreditforPreassessmentTaxeshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#CreditforPreassessmentTaxeshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ProcedureforDeterminationofTaxliabilityhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ProcedureforDeterminationofTaxliabilityhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#RegularAssessmentshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#RegularAssessmentshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ReopeningofAssessmenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ReopeningofAssessmenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#Penaltieshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#Penaltieshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#Prosecutionhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#Prosecutionhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#RatesofincometaxfortheAssessmentYear199899and19992000http://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#RatesofincometaxfortheAssessmentYear199899and19992000http://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#Prosecutionhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#Penaltieshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ReopeningofAssessmenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#RegularAssessmentshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ProcedureforDeterminationofTaxliabilityhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#CreditforPreassessmentTaxeshttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#SelfAssessmenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#TaxCollectionatSourcehttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#DeductionofTaxAtSourcehttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ConsequenceofDefermentShortPaymenthttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#PaymentofTaxpriortofilingofreturnhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#ConsequenceofDefaultofDelayhttp://www.incometaxindia.gov.in/publications/9_Income_Tax_For_NRI/Chapter013.asp#FilingofReturns -
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Under the provisions of the Income Tax Act, tax payers are required to file their returns of income
for the assessment year 1994-95 and subsequent years on or before the dates mentioned below:-
a. Where the assesses is a company, the 30th day of November of the assessment year;
b. Where the assessee is a person, other than a company-
i. in a case where the accounts of the assessee are required under the IT. Act or any
other law to be audited or where the report of an accountant is required to be
furnished under section 80HHC or section 80HHD or where the prescribed
certificate is required to be furnished under section 80R, 80RR or section 80RRA or
in the case of a cooperative society, the 31st day of October of the assessment
year;
ii. in a case where the total income includes any income from business or profession,
and there is no requirement of getting the accounts compulsorily audited or of
furnishing a report or certificate as mentioned in (i) above, the 31st day of August
of the assessment year;
iii. in any other case, the 30th day of June of the assessment year.
Consequence of Default of Delay
13.1.1 Delay in furnishing the return attacts charge of interest at the rate of 1.5 percent, for every
month or part of a month for the period of dealy on the amount of tax found due on the proceesing
of return or on regular assessment (refer para 13.6) after giving credit for advance tax and tax
deducted at source. In case of
failure to file the return such interest is to be calcuted upto the date of best judgement assessment
under sec.144.
13.1.2 A person liable to tax is required to file a return of income with the Assessing Officer having
jurisdiction over his case. The return forms for the purpose can be obtained from any Income Tax
Office or from a specified Post Office. The assessee before filing the return is expected to compute
the tax on his returned income by way of self-assessment and if there is any additional liability of
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ii) On or before the 15th Dec.Not less than sixty percent of such advance taxas reduced by the amount, if any, paid in theearlier instalment.
iii) On or before the 15th MarchThe whole amount of advance tax as reduced bythe amount or amounts, if any, paid in theearlier instalement or instalments.
13.2.1The advance tax payable is the tax on the current income minus the tax deductible at source or
collectible out of any income included in the current income. The provisions for advance tax are
not applicable where the tax payable for the assessment year is less than Rs. 5000/-
13.2.2If the tax payer does not make payment of advance tax voluntarily, the assessing officer can
issue a notice at any time during the financial year, but not later than the last day of February
asking him to pay the advance tax in specified instalments. Such notice is ordinarily based on the
assessed income of the tax payer for the latest year. The assessee in that case has an option to pay
advance tax on the basis of his own estimate if he considers that his current income during the
relevant accounting period would be less than the income on the basis of which advance tax has
been demanded from him. The assessing officer can modify his notice of demand in certain
circumstances. Similarly, the assessee can also revise his estimate any number of times and
after adjusting the amount already paid, if any, pay the balance in instalments falling due after the
revised estimate.
Consequence of Deferment/Short Payment
13.2.3Default in making payment as per the instalment plan mentioned in para 13.2 attracts conequence
in the form of charge of interest for deferment at the rate of 1.5% per month for 3 months on the
amount of shortfall from the required percentage in the instalments due on 15th June, 15thSeptember and 15th December. If the advance tax paid upto the last instalment, i.e. 15th March
falls short of the tax payable as per the return of income, interest @ 1.5% is payable on the amount
of shortfall calculated from the date.
13.2.4In case of failure to pay the advance tax or in case of shortfall in such payment in relation to 90%
of the assessed tax, a further interest at the rate of 1.5 percent per month of part of month is
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chargeable from First April of the assessment year to the date of processing of return or the regular
assessment on the amount falling short of the assessed tax.
13.3 Deduction of Tax At SourcePerson responsible for paying any income chargeable to tax under the head 'Salaries' is
required to compute the tax liability in respect of such income and deduct tax at source at the time
of payment. If the employee has any other income he can inform the employer in which case the
employer can take that income into consideration for computing his tax liability. He will not take
account of loss except loss from house property.
13.3.1Those responsible for paying any income by way of interest on securities or any other interest
are required to deduct tax at source at the prescribed rates at the time of credit of such income to
the account of the payee or at the time of payment thereof by any mode. W.e.f. 01.07.1995 interest
on term deposits with banks is also subject to such deduction.
13.3.2Tax is also deductible at source in respect of following income at the rates noted against each-
(i) Winnings from lottery orcrossword puzzle (on amount
exceeding Rs. 5,000/-)
Rates in force
(ii) Winning from horse race (onamount exceeding Rs. 2,500/-)
Rates in Force
(iii) Payment to contractors andsub contractors (on amountexceeding Rs. 20,000/-)a) Advertising 1%b) Others 2% to Contractors; 1% to sub-
contractors(iv) Insuracne Commission Rates in force.(v) Payment to non-residentSportsman or Sports Association
10%
(vi) Payment on repayment ofDeposits under N.S.S. (on amountexceeding Rs. 2,500/-)
20%
(vii)Payment on repurchse ofUnits
20%
(viii) Commission on sale oflottery tickets
10%
(ix) Rent (on amount exceedingRs. 1,20,000/-
1.5% if payee is individual ofHUF; 20% in other cases.
(x) Fees for professional ortechnical services (on amountexceeding Rs. 20,000/-)
5%
Deduction is required to be made only if the payer is a person other than individual or HUF
13.4 Tax Collection at Source
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In certain cases tax is to be collected at source from the buyer, by the seller at the point of sale.
Such tax collection is to be made by the seller at the time of debiting the amount payable ijf the
buyer to the account of the buyer or at the time of receipt such amount from the said buyer,
whichever is earlier. Such of cases and the rate of collection of Tax at Source are as follows:
S.No. Nature of Goods Percentage ofcollection of tax(a) Alcoholic liquor for human consumption (other than
Indian made foreign liquor)15%
(b) Timber obtained under a forest lease 15%
(c) Timber obtained by any mode other than under aforest lease
5%
(d) Any other product not being timber 15%
13.5 Self AssessmentWhere the tax deducted at source and the advance tax paid in respect of the income assessable
to tax for any assessment year falls short of the tax chargeable on such income, the balance tax
liability represented by the shortfall aforesaid is required to be paid by the tax payer on the basis of
self assessment before he furnishes the return of his income to the assessing officer. Documentary
proof of the payment of tax on self assessment has to be furnished along with the return.
13.6 Credit for Pre-assessment Taxes Any pre-paid taxes i.e. the tax deducted or collected at source, taxes paid by way of advance tax
and tax on self assessment in respect of the income of any year, is credited to the tax payer at the
time of determination of tax liability by assessment or processing of return and if the amount of
such pre-paid taxes exceeds the tax determined to be payable by assessment or processing the
excess amount is refunded to the tax payer. Where any tax is demanded after adjustment of
prepaid taxes by the assessing officer, it is payable within 30 days of the service of the demand
notice, or even before, if so directed by the Assessing Officer.
13.7 Procedure for Determination of Tax liability
13.7.1 Processing of returns
Every return received in the office of the assessing officer is, processed to work out the tax and
interest payable or refundable on the basis of the return. In case any tax or interest is found due,
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the same is intimated to the assessee for making payment. If the pre-assessment taxes are found
to be in excess of the liability the excess amount is refunded.
13.7.2 Regular Assessments(a) Assessments after scrutiny
After processing of returns, the assessing officer may, for the purpose of ensuring that the
assessee has not understand the income, require the assessee to produce evidence to support the
facts stated in the return of income. He then determines the total income by an order in writing
after taking into account all relevant material produced before him by the assessee or gathered by
him and work out the tax liability on such income. Procedure also exists for obtaining an advance
ruling from the Authority for Advance Ruling in relation to a transaction undertaken or proposed to
be undertaken by or with a non-resident (para 6.8). Advance ruling can be obained by certain
notified residents even in relation to a question arising in the assessment/appeal.
(b) Best judgement assessments
If a person fails to make a return voluntarily or when ordered to do so by the assessing officer
or, if he fails to comply with the directions in the matter of substantiating the return of income, the
assessing officer may assess the total income to the best of his judgement on the basis of
available information and enquiry made by him. Such assessments are commonly known as 'Ex-
parte' assessments.
13.8 Reopening of AssessmentWhere no return of income has been made or where after processing the return or completing
the regular assessment, the assessing officer comes to hold the belief that some income has
escaped assessment, he can reopen the assessments and, after going through all the process of
regular assessment, complete a fresh assessment. Such reopening is, however, permissible only
upto a period of ten years after the end of the assessment year.
13.9 Penalties
Penalties can be levied for various defaults like:
Failure to furnish return of income
Failure to keep or maintain books of accounts (Para 4.4.7)
Failure to get accounts audited (Para 4.4.8)
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Concealment of income or furnishing inaccurate particulars of income
Not furnishing information required to make the tax assessment.
Failure to pay the tax within prescribed time.
Failure to deduct tax at source.
13.10 Prosecution
There are provisions for prosecution for certain types of. offences such as :-
Evasion of tax
Failure to file return in time
Making false statement before IT. authorities
Failure to produce accounts and documents called for
Failure to deposit the tax deducted/collected at source in government account.
13.11 Rates of income tax
Income Tax Rates / Slabs
for Assessment Year 2011-12 (F Y 2010-11)
Individuals & HUFs
AOPs & BOIs
Co-operative Society
Firm
Local Authority
Domestic Company
Other Company
A. Individuals and HUFs
In case of individual (other than II and III below) and HUF:-
Income Level / Slabs Income Tax Ratei. Where the total income does not exceed
Rs.1,60,000/-.NIL
ii. Where the total income exceedsRs.1,60,000/- but does not exceedRs.5,00,000/-.
10% of amount by which the total incomeexceeds Rs. 1,60,000/-
iii. Where the total income exceedsRs.5,00,000/- but does not exceed Rs. 34,000/- + 20% of the amount by whichthe total income exceeds Rs.5,00,000/-.
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Rs.8,00,000/-.iv. Where the total income exceeds
Rs.8,00,000/-.Rs. 94,000/- + 30% of the amount by whichthe total income exceeds Rs.8,00,000/-.
II. In case of individual being a woman resident in India and below the age of 65 years at any time
during the previous year:-
Income Level / Slabs Income Tax Ratei. Where the total income does not exceed
Rs.1,90,000/-.NIL
ii. Where total income exceeds Rs.1,90,000/-but does not exceed Rs.5,00,000/-.
10% of the amount by which the totalincome exceeds Rs.1,90,000/-.
iii. Where the total income exceedsRs.5,00,000/- but does not exceedRs.8,00,000/-.
Rs. 31,000- + 20% of the amount by whichthe total income exceeds Rs.5,00,000/-.
iv. Where the total income exceedsRs.8,00,000/-
Rs.91,000/- + 30% of the amount by whichthe total income exceeds Rs.8,00,000/-.
III. In case of an individual resident who is of the age of 65 years or more at any time during the
previous year:-
Income Level / Slabs Income Tax Ratei. Where the total income does not exceed
Rs.2,40,000/-.NIL
ii. Where the total income exceedsRs.2,40,000/- but does not exceedRs.5,00,000/-
10% of the amount by which the totalincome exceeds Rs.2,40,000/-.
iii. Where the total income exceedsRs.5,00,000/- but does not exceed
Rs.8,00,000/-
Rs.26,000/- + 20% of the amount by whichthe total income exceeds Rs.5,00,000/-.
iv. Where the total income exceedsRs.8,00,000/-
Rs.86,000/- + 30% of the amount by whichthe total income exceeds Rs.8,00,000/-.
Education Cess: 3% of the Income-tax.
B. Association of Persons (AOP) and Body of Individuals (BOI)
i. Income-tax:
Income Level / Slabs Income Tax Rate
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i. Where the total income does not exceedRs.1,60,000/-.
NIL
ii. Where the total income exceedsRs.1,60,000/- but does not exceedRs.5,00,000/-.
10% of amount by which the total incomeexceeds Rs. 1,60,000/-
iii. Where the total income exceeds
Rs.5,00,000/- but does not exceedRs.8,00,000/-.
Rs. 34,000/- + 20% of the amount by which
the total income exceeds Rs.5,00,000/-.
iv. Where the total income exceedsRs.8,00,000/-.
Rs. 94,000/- + 30% of the amount by whichthe total income exceeds Rs.8,00,000/-.
ii. Education Cess: 3% of the Income-tax.
C. Co-operative Society
i. Income-tax:
Income Level / Slabs Income Tax Ratei. Where the total income does not exceed
Rs. 10,000/-.10% of the income.
ii. Where the total income exceeds Rs.10,000/-
but does not exceed Rs.20,000/-.
Rs. 1,000/- + 20% of income in excess of
Rs. 10,000/-.iii. Where the total income exceeds Rs.20,000/- Rs. 3.000/- + 30% of the amount by whichtotal income exceeds Rs.20,000/-.
ii. Surcharge: Nil
iii. Education Cess: 3% of the Income-tax.
D. Firm
i. Income-tax: 30% of total income.
ii. Surcharge: Nil
iii. Education Cess: 3% of the total of Income-tax and Surcharge.
E. Local Authority
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i. Income-tax: 30% of total income.
ii. Surcharge: Nil
iii. Education Cess: 3% of Income-tax.
F. Domestic Company
i. Income-tax: 30% of total income.
ii. Surcharge: The amount of income tax as computed in accordance with above rates, and after
being reduced by the amount of tax rebate shall be increased by a surcharge at the rate of 7.5% of
such income tax, provided that the total income exceeds Rs. 1 crore.
iii. Education Cess: 3% of the total of Income-tax and Surcharge.
G. Company other than a Domestic Company
i. Income-tax:
@ 50% of on so much of the total income as consist of (a) royalties received from
Government or an Indian concern in pursuance of an agreement made by it with the
Government or the Indian concernafter the 31st day of March, 1961 but before the 1st day
of April, 1976; or (b) fees for rendering technical services received from Government or an
Indian concern in pursuance of an agreement madeby it with the Government or the Indian
concern after the 29th day of February, 1964 but before the 1st day of April, 1976, and
where such agreement has, in either case, been approved by the CentralGovernment;
@ 40% of the balance
ii. Surcharge:
The amount of income tax as computed in accordance with above rates, and after being
reduced by the amount of tax rebate shall be increased by a surcharge at the rate of 2.5% of such
income tax, provided that the total income exceeds Rs. 1 crore.
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iii. Education Cess: 3% of the total of Income-tax and Surcharge.
A.Y. 2011-12
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FORMS
ITR-1 SAHAJ Indian Individual Income tax ReturnITR-2 For Individuals and HUFs not having
Income from Business or ProfessionITR-3 For Individuals/HUFs being partners
in firms and not carrying out businessor profession under anyproprietorship
SUGAM (ITR-4S) Sugam - Presumptive BusinessIncome tax Return
ITR-4 For individuals and HUFs havingincome from aproprietory businessor profession
ITR-5 For firms, AOPs and BOIsITR-6 For Companies other than companies
claiming exemption under section 11ITR-7 For persons including companies
required to furnish return undersection 139(4A) or section 139(4B) orsection 139(4C) or section 139(4D)
http://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/SAHAJ2011ARRANGED.pdfhttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/SUGAM2011ARRANGED.pdfhttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/ITR-4.dochttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/ITR-5.dochttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/ITR-6.dochttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/ITR-7.dochttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/ITR-7.dochttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/ITR-6.dochttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/ITR-5.dochttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/ITR-4.dochttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/SUGAM2011ARRANGED.pdfhttp://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/PDF/Ay2011-12/SAHAJ2011ARRANGED.pdf