UPDATED GUIDELINES FOR ITR FILING

Income Tax Return for A.Y.2023-24: Major Update for ITR Filters, Income Tax Department has notified

 

Filing your income tax return (ITR) is an essential annual obligation for taxpayers, and staying informed about the latest updates is crucial. The Inland Revenue Department has recently released the ITR-2 offline form for filing income tax returns for the tax year 2022-23 (A.Y 2023-24), bringing significant changes and requirements that taxpayers must be aware of.

 

 

Earlier this year, the Central Board of Direct Taxes (CBDT) notified the ITR-1 and ITR-4 forms. However, it is important to note that the Income Tax Department does not issue online forms for ITR filing. Presently, only Excel support has been made available for ITR-1, ITR-2, and ITR-4 forms.

 

 

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In the case of immediate ITR filing, individuals are required to download the tool from the Income Tax e-filing website. Once downloaded, the utility form should be filled with accurate details regarding income and tax allowances. Subsequently, the form needs to be uploaded to the e-Income Tax platform for processing. It is worth mentioning that no significant changes have been made to the ITR form this year.

Providing Information on Virtual Currency

One important modification in the ITR form is the inclusion of a section to provide information about virtual currency and digital assets. Whether you choose to submit your ITR form offline or online, it is vital to ensure its verification. If the taxpayer fails to verify the ITR, the Income Tax Department will not process it.

 

 

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Who Should File ITR-2?

If your annual income amounts to 50 million rupees or more, you are required to file the ITR-2 form. Additionally, if you own more than one residential property, have capital gains or losses on investments, receive dividend income exceeding 10 million, or earn income from agriculture, it is mandatory to disclose these details in the ITR-2 form. Furthermore, individuals who earn interest on their provident fund (PF) are also obligated to fill out this form.

 

 

Read More: TCS ON FOREIGN REMITTANCE THROUGH LIBERALISED REMITTANCE SCHEME

 

 

Conclusion

Staying up to date with the latest guidelines and updates pertaining to income tax return filing is essential for all taxpayers. The recent release of the ITR-2 offline form for the tax year 2022-23 (A.Y 2023-24) brings important changes and requirements, including the provision of information on virtual currency and digital assets. It is crucial to download the utility form from the Income Tax e-filing website, fill it accurately, and upload it to the e-Income Tax platform for processing. Failing to verify the ITR will result in non-processing by the Income Tax Department. Remember, if your annual income exceeds 50 million rupees or if you have multiple residential properties, capital gains or losses, significant dividend income, income from agriculture, or PF interest, you must file the ITR-2 form accordingly.