Can an individual or proprietorship concern can do business or file income tax return any where in india ? If not what is the legal precedure to do so. ?
06 November 2010
Using e-filing, an assessee can file Income Tax Return from anywhere in the world. Now all individuals, who are required to get their accounts audited under section 44AB of the Income Tax Act 1961, are also required to file their income tax return in Form No.ITR-4 electronically with or without digital signature.