AFTERSCHO☺OL
– DEVELOPING CHANGE MAKERS
CENTRE FOR SOCIAL ENTREPRENEURSHIP
PGPSE PROGRAMME –
World’ Most Comprehensive programme in social
entrepreneurship & spiritual entrepreneurship
OPEN FOR ALL FREE FOR ALL
www.afterschoool.tk AFTERSCHO☺OL's
AFTERSCHO☺OL's MATERIAL
MATERIAL 1
FOR PGPSE PARTICIPANTS
INCOME TAX LAW OF INDIA
AFTERSCHO☺OL
Centre for social entrepreneurship
Bikaner M: 9414430763
tkjainbkn@yahoo.co.in
www.afterschool.tk, www.afterschoool.tk
www.afterschoool.tk AFTERSCHO☺OL's
AFTERSCHO☺OL's MATERIAL
MATERIAL 2
FOR PGPSE PARTICIPANTS
WHAT IS INCOME TAX?
1. SALARY
2. HOUSE PROPERTY
3. CAPITAL GAIN
4. BUSINESS AND PROFESSION
5. OTHER (includes lottery etc.)
(SECTION 14 OF INCOME TAX ACT)
• ITR 1
• Individuals
• Salary (including pension and family pension) and interest
•
• ITR 2
• Individuals and HUF
• Any income other than business income
•
• ITR 3
• Individuals and HUF
• Who are partners in firm but not carrying on business
•
• ITR 4
• Individuals and HUF
• Who are proprietors having income from business or profession
•
• ITR 5
• Firm, AOP, BOI
• Including return of FBT
•
• ITR 6
• Companies except charitable companies claiming exemption u/s 11
• Including return of FBT
•
• ITR 7
• Charitable trusts etc. including cases covered by section 139(4A) to
129(4D)
• Including return of FBT
•
• ITR 8
• Persons liable to FBT
• FBT return only
•
• ITR-V
• All except charitable trusts who have filed return electronically
without digital signature
• Verification form for persons who have filed return electronically but
without digital signatur
•