Why to file income tax return?
If you do not file ITR, you are liable to be fined and prosecuted by the I-T Department.
'Disclaimer: This story is for informational purposes only and should not be taken as investment advice.'
Filing income tax return (ITR) is mandatory under the Income Tax rules of India. The last date to file ITR is 4 months after the end of the previous financial year, i.e. July 31. This is to give you enough time to compile your documents, tax payment history, documents corroborating the tax exemptions you have availed and income details for the whole financial year (April 1 to March 31).
If you do not file ITR, you are liable to be fined and prosecuted by the I-T Department.
ITR is also required if you are trying to apply for a bank loan. If you plan to emigrate to another country, the visa officers would ask to see your ITRs. It is also necessary if you plan to move out of a salaried job and want to start up a new company, according to bankbazaar.com.
What documents will I require to file ITR?
According to bankbazaar.com, if you are a salaried employee, these are the documents you would need before you sit down to file your I-T Return:
- If you are paying tax, you must have a Permanent Account Number (PAN) with the I-T Department. One of the first documents you need is a copy of the PAN Card.
- For salaried individuals, tax is deducted from your salary before it is credited to your account. The employer, at the end of the fiscal year, will provide you with your Form-16, which contains your salary details, the tax exemptions under various heads based on the documents you have provided to your employer, and your personal information. This Form 16 – in two documents: Form 16A and Form 16B – is mandatory to file your ITR.
- If you are eligible for an income tax refund – that is, if more tax has been deducted from your salary than is required – then you also need to submit a cancelled cheque to the I-T Department to confirm your bank account number.
- Companies that deduct tax at source also ask employees to furnish all documents relevant to additional income (from interests on savings accounts, income from other sources, etc.) and documents proving your investments under various provisions of the I-T Act for tax exemption. Since all this is included in the Form 16, you need not produce any more documents. However, if there are proofs of investments and income that you have not submitted to the company, you can add them to the ITR. These include:
- To show your income from interest on savings account and others, you need to submit a copy of your bank statement. You can also include interest income statement for Fixed Deposits and/or Recurring Deposits if you have any.
- If you are not a salaried individual, you need to produce the Tax Deducted at Source (TDS) certificate issued by banks or other institutions.
- You may also submit Form 26AS, which can be downloaded from the TRACES website. This form, which is an Annual Statement, is a live record of all your tax-related activity done through PAN.
- If you have made advance tax payments or self-assessments, you need to produce the tax payment challans issued for them.
- Documents connected with your investments, life and medical insurance premiums, pension plans, Education Loan repayments, home loan interest payments, medical treatment of elderly parents or physically challenged persons, and donations to charity.
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