The Income Tax Return (ITR) is a form that must be maintained with India's Income Tax Department. It comprises information on a person's revenues and the taxes that must be paid on those earnings throughout the year. The information in an ITR must be for a certain financial year, which began on April 1st and continues on March 31st of the following year.

Following the implementation of e-filing of income tax returns, the following situations will necessitate e-filing of income tax returns:

• In the event that a refund is necessary

• If the gross total annual income is more than Rs.5 lakh.

• If a refund of taxable income is required

• E-filing is required for ITR 3, 4, 5, 6, and 7.

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