Tax Return at a Glance

  Who should submit Income Tax Return ?

 When to Submit a Return?

For Company
By fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months.

For Other than Company
Unless the date is extended, by the Thirtieth day of September next following the income year.

 Consequences of Non-Submission of Return

 Assessment Procedures :

 Tax Recovery System :

In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:-