Income Tax Act, 2025
Section 6: Ins. by Act 44 of 1980, s. 24 (w.e.f. 11980).
6. Ins. by Act 44 of 1980, s. 24 (w.e.f. 11980).
7. Clause (aa) omitted by Act 28 of 2016, s. 67 (w.e.f. 12017). Earlier clause (aa) omitted by Act 17 of 2013, s. 36
(w.e.f. 12013).
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(b) the return is accompanied by a statement showing the computation of the tax payable on the
basis of the return;
1[(bb) the return is accompanied by the report of the audit referred to in section 44AB, or, where
the report has been furnished prior to the furnishing of the return, by a copy of such report together
with proof of furnishing the report;]
(c) the return is accompanied by proof of—
(i) the tax, if any, claimed to have been 2[deducted or collected at source]3*** and the
advance tax and tax on self-assessment, if any, claimed to have been paid:
4[Provided that where the return is not accompanied by proof of the tax, if any, 5[claimed to
have been deducted or collected at source], the return of income shall not be regarded as defective
if—
6[(a) a certificate for tax deducted or collected was not furnished under section
203 or section 206C to the person furnishing his return of income;]
(b) such certificate is produced within a period of two years specified under sub-section
(14) of section 155;]
(ii) the amount of compulsory deposit, if any, claimed to have been made under the
Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 (38 of 1974);
(d) where regular books of account are maintained by the assessee, the return is accompanied by
copies of—
(i) manufacturing account, trading account, profit and loss account or, as the case may be,
income and expenditure account or any other similar account and balance sheet;
(ii) in the case of a proprietary business or profession, the personal account of the proprietor;
in the case of a firm, association of persons or body of individuals, personal accounts of the
partners or members; and in the case of a partner or member of a firm, association of persons or
body of individuals, also his personal account in the firm, association of persons or body of
individuals;
(e) where the accounts of the assessee have been audited, the return is accompanied by copies of
the audited profit and loss account and balance sheet and the 7[auditor’s report and, where an audit of
cost accounts of the assessee has been conducted under section 233B of the Companies Act, 1956 (1
of 1956), also the report under that section];
(f) where regular books of account are not maintained by the assessee, the return is accompanied
by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit,
expenses and net profit of the business or profession and the basis on which such amounts have been
computed, and also disclosing the amounts of total sundry debtors, sundry creditors, stock-in-trade
and cash balance as at the end of the previous year.]
8* * * * *
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1. Subs. by Act 22 of 1995, s. 29, for clause (bb) (w.e.f. 11995). Earlier clause (bb) was inserted by Act 26 of 1988, s. 35
(w.e.f. 11989).
omitted by Act 28 of 2016, s. 67 (w.e.f. 12017). Earlier clause
omitted by Act 17 of 2013, s. 36
(w.e.f. 12013).
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the return is accompanied by a statement showing the computation of the tax payable on the
basis of the return;
1[
the return is accompanied by the report of the audit referred to in section 44AB, or, where
the report has been furnished prior to the furnishing of the return, by a copy of such report together
with proof of furnishing the report;]
the return is accompanied by proof of—
the tax, if any, claimed to have been 2[deducted or collected at source]3*** and the
advance tax and tax on self-assessment, if any, claimed to have been paid:
4[Provided that where the return is not accompanied by proof of the tax, if any, 5[claimed to
have been deducted or collected at source], the return of income shall not be regarded as defective
if—
6[
a certificate for tax deducted or collected was not furnished under section
203 or section 206C to the person furnishing his return of income;]
such certificate is produced within a period of two years specified under sub-section
of section 155;]
the amount of compulsory deposit, if any, claimed to have been made under the
Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 (38 of 1974);
where regular books of account are maintained by the assessee, the return is accompanied by
copies of—
manufacturing account, trading account, profit and loss account or, as the case may be,
income and expenditure account or any other similar account and balance sheet;
in the case of a proprietary business or profession, the personal account of the proprietor;
in the case of a firm, association of persons or body of individuals, personal accounts of the
partners or members; and in the case of a partner or member of a firm, association of persons or
body of individuals, also his personal account in the firm, association of persons or body of
individuals;
where the accounts of the assessee have been audited, the return is accompanied by copies of
the audited profit and loss account and balance sheet and the 7[auditor’s report and, where an audit of
cost accounts of the assessee has been conducted under section 233B of the Companies Act, 1956 (1
of 1956), also the report under that section];
where regular books of account are not maintained by the assessee, the return is accompanied
by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit,
expenses and net profit of the business or profession and the basis on which such amounts have been
computed, and also disclosing the amounts of total sundry debtors, sundry creditors, stock-in-trade
and cash balance as at the end of the previous year.]
8* * * * *
9* * * * *
1. Subs. by Act 22 of 1995, s. 29, for clause
(w.e.f. 11995). Earlier clause
was inserted by Act 26 of 1988, s. 35
(w.e.f. 11989).