An income tax return is a form on which taxpayers must declare their taxable income from all sources, eligible deductions, and, if applicable, tax payments. This is known as the ITR Filing Procedure.
You are entitled to an income tax refund if you have paid more taxes than are “payable.” If the opposite is true, you must pay the balance before filing your income tax return. TDS or Advance Tax is paid by you in cases where more taxes have been paid in advance. In this case, you must report the correct income and taxes on your tax returns.

Income tax return forms range from ITR 1 to ITR 7, and are used for various types of income and entities. There are various disclosure requirements depending on the type of forms.

In India, ITR filing is entirely online and paperless. You are not required to file a physical return at your local income tax office. All documents, wherever possible, must be submitted online. Income tax returns must be filed for a specific Fiscal Year (April to March), regardless of the Accounting Year used by you.

Salaried Individuals Documents :

• PAN
• Form 16
• Details of other Source of Income, if any
• Donation receipts, if any
• Bank Statement

Businesses Documents :

• PAN
• Financial Documents
• Audit Report, if applicable