Proprietorship - Any person having business or professional income of more than Rs.2.5 lakhs per year would be required to file income tax return each year.
Partnership - Partnership firms (registered or unregistered) are required to file income tax return in form ITR 5 each year. Partnership firms attract income tax at the rate of 30%
LLP -Limited Liability Partnership firms registered in India are required to file Income Tax Return in Form ITR-5 each year and MCA Annual Return.
Companies - All types of companies registered in India are required to file Income Tax Return in Form ITR-6 each year and MCA Annual Return.
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proprietorship
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Income tax return filing for a Proprietorship firm with less than Rs.25 lakh turnover.
