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Income Tax return filing for Assessment Year 2022/23 is now available on the government’s e-filing portal. As per Income Tax Act provisions, the last date to file ITR (excluding those facing tax audits) for AY 2022/23 (also identified as Financial Year 2021/22) is July 31, 2022. For other taxpayers (for whom an audit is applicable), the return filing due date is October 31, 2022.
ITR filing for AY 2022/23 | What’s new and how to file income tax returns:
New forms: The income tax department has notified new ITR forms – Form 1 to Form 6 – which seek details of income from overseas retirement benefit accounts.
> ITR Form 1/SAHAJ – For salaried employees who don’t have any other income and their annual income is less than ₹50 lakh.
> ITR Form 2 – For salaried employees who have other sources of income, but not from businesses.
> ITR Form 3 – For those with incomes from businesses.
> ITR Form 4 – For big business income groups who can provide a presumptive figure of their annual turnover.
> ITR Form 5 – For taxpayers who earn income from a partnership firm.
> ITR form 6 – For companies registered other than under Section 11.
What documents do I need to file ITR?
> PAN card – The Permanent Account Number (PAN) acts as identity proof and has to be mentioned in all IT returns.
> Aadhaar card – It is mandatory to provide Aadhar details; Section 139AA of the Income-Tax Act makes this necessary.
> Form 16 – Also known as TDS (tax deducted at source) certificate, this is the basis of completed IT returns for salaried employees. It can be collected from your employer after furnishing information related to taxes paid on your behalf, which is done after taking salary, allowances, and deductions into consideration.
> Salary slips – For salaried taxpayers, details like dearness allowance (DA), house rent allowance (HRA), travelling allowance (TA) are mentioned in payslips.
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