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Particulars to be furnished with return of income in the case of an assessee engaged in business or profession [Section 139(6A)] – Income Tax

Particulars to be furnished with return of income in the case of an assessee engaged in business or profession [Section 139(6A)] :

The prescribed form of the return shall, in the case of an assessee engaged in any business or profession also require him to furnish –

(i) the report of any audit referred to in section 44AB.

(ii) the particulars of the location and style of the principal place where he carries on the business or profession and all the branches thereof.

(iii) the names and addresses of his partners, if any, in such business or profession.

(iv) if he is a member of an association or body of individuals,

(a) the names of the other members of the association or the body of individuals; and

(b) the extent of the share of the assessee and the shares of all such partners or members, as the case may be, in the profits of the business or profession.

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