Every person whose income crosses the taxable threshold, or who is otherwise required by the Act, must file an income-tax return in the correct form and within the due date. The form depends on the source of income and the status of the assessee — salaried individuals, business proprietors, firms, companies, trusts, HUFs, AOPs, and non-residents each follow a different path.
We prepare the computation from Form 16, books, AIS / TIS, 26AS, and capital-gains statements, choose the applicable ITR, e-file it, and complete verification. Where a tax audit applies, the return is aligned with Form 3CD so the two filings do not tell different stories.
Filing is also the base for refunds, loss carry-forward, and a clean starting point if the department later issues a notice.