Who is required to file Return of Income


Quick Summary
This guide clarifies who needs to file an Income Tax Return (ITR) in India, as per Section 139(1) of the Income Tax Act, 1961. It details mandatory filings for companies and firms, and outlines conditions for individuals, HUFs, and others, including those with significant bank deposits, foreign travel expenditure, or electricity consumption exceeding certain limits. It's a useful resource for anyone unsure about their ITR obligations.

File details
PDF 348 KB 0 downloads Students
File description
Details about who is required to file ROI - Quick Revision #pdf
Comments


CCI Pro


Popular Files


Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details