Filing of Income Tax returns is a legal obligation of every Individual/HUF whose total income for the previous year has exceeded the maximum amount that is not chargeable for income tax under the provisions of the I.T Act, 1961. Income Tax Department has introduced a convenient way to file these returns online using the Internet.

Procedure of Filing E-Return:-

1. Every new user has to register at this website in order to avail the e-Filing facility. One has to register at https://incometaxindiaefiling.gov.in/portal/register.do?screen=registerPage1 
2. After completing the registration process and logging in, the user may download the software tools from the download section at   https://incometaxindiaefiling.gov.in/portal/downloads.do
3. Based on all the relevant information the required ITR Form should be filled using the software provided.
4. The software would generate the XML format of the return which should be uploaded on this website.
5. On successful transmission of the return a receipt will be generated in the form of a provisional acknowledgement in ITR-V
6. The Central Board of Direct Taxes had, vide circular No.3/2009 dated 21.05.2009, allowed assessees who file their income tax returns in electronic form without digital signature to submit their verified ITR-V form. The ITR-V form was required to be sent to Post Bag No.1, Electronic City Post Office, Bengaluru, Karnataka-560100, by ordinary post.

Form Applicable to Individual & HUF

It can be summarised as follows:-

1. For Individuals having Income from Salary/ Pension/ family pension & Interest:- ITR 1 has to be filled

2. For Individuals and HUFs not having Income from Business or Profession:- ITR 2 has to be filled

3. For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship:- ITR 3 has to be filled

4. For individuals & HUFs having income from a proprietary business or profession:- ITR 4 has to be filled