24 July 2024
In the verification portion of the Income Tax Return (ITR), where the place needs to be filled, it typically refers to the place where the return is being verified and signed by the taxpayer or the authorized signatory. Here’s how you can determine the appropriate place to fill in:
1. **Place of Signing:** Since the individual assessee is staying in Delhi for employment purposes and the return is being electronically filed by a relative, the place of signing would typically be Delhi. This is because the place of signing refers to where the taxpayer or the authorized person is physically located when signing the return.
2. **Address Details:** While the permanent residence is in Chennai, and this information is important for the overall address details section of the ITR, it does not necessarily dictate the place to be filled in the verification section. The focus in the verification section is on the current location of the person signing the return.
### Practical Steps:
- **Verification Section:** In the ITR, under the verification portion (usually towards the end of the form), there is a field for "Place" where you can enter the city name where the return is being signed. Here, you should enter "Delhi" since that's where the individual is currently staying for employment.
- **FAQ/Guidelines:** While there isn’t a specific FAQ or URL universally applicable to all scenarios, the general practice is to fill in the place where the return is signed. The Income Tax Department’s website may have specific guidelines or FAQs that address such queries, so it’s advisable to check there or consult with a tax professional for any specific nuances.
By filling in "Delhi" as the place in the verification section, you correctly indicate where the return is being verified and signed, aligning with the individual’s current location for employment purposes. This approach ensures compliance with the requirements of the ITR form.
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