1095 (Income tax) Yaar , yah return signing thoda deep main samjha - TopicsExpress

1095 (Income tax) Yaar , yah return signing thoda deep main samjha yaar ! Project - Make Knowledge Free Case Methodology - Harvard Case Model Video Link - https://youtube/watch?v=ZBNkS-4BKlo Narration - By Amlan Dutta Case Build Up - Lets assume that in the previous year there are many persons filing the return of income ...we have Amlan Filing his salary return ITR 1 , Patel Bhai filing his business return ITR 4 , Mukesh Bhai filing presumptive taxation Return ITR 4S , shamlal as a individual partner filing return ITR 3 (This are all individuals ) We also have Mitra HUF family filing ITR 4 to declare business return of income .. Then we have mehta and mehta firm filing ITR 5 to declare the firm business income and taxes paid We also have Infosys Filing ITR 6 to declare again return of income from business . Analysis - All of this persons (Individuals, HUF , Firms , Companies , trusts , corporative societies ) will file and subnit return (ITR 1/2/3/4/5/6/7) but the purpose is the same ...to use the return to define their total income and show taxes paid on it Once done and uploaded , they are presented with the acknowledgement (ITR V ) Now ho can sign it and it is for that purpose that i make this tutorial .Return signing capacity is a important subject As far as individual returns are concerned , he can sign it himself For business /professions when income exceeds a certain limit , the individual again hinself/hersel;f signs the return ..it is only that he has to get the books of account audited by a CA as per section 44AB As far as partnership firm is concerned , the partneri.e Say Ram Mehta (Partner ) can sign the acknowledgement ...for The MITRA HUF , the karta i.e Santosh Mitra can sign the return , for the company the director i.e Murthy (assuming he is still there ) can sign the return , for a minor child , the parent having major income must sign the acknowledgement ! Basically the return signing capacity is thus a important subject ! Hope this practical tutorial helps you when you set up your practise ! Cheers, Amlan Dutta

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