This article includes the following key pointers:
- Filing Deadlines
- EVC for Tax Audits
- Reasons of Tax Audit u/s 44AB
- Cash Receipts Reporting
- Capital Gains Accounts Scheme (CGAS) Reporting
- Details of Legal Entity Identifier (LEI)
- Political Party Contributions
- Adjustment of Unabsorbed Depreciation
- Online Gaming Winnings Taxation
- Schedule 80DD
- Reporting of sums received by a unitholder from the
Business Trust - Dividend Income Reporting
- ESOP Tax Benefits
- Start-up Deduction Details (Schedule 80IAC)
- Offshore Banking unit or IFSC (Schedule 80LA)
Read more at: https://taxguru.in/income-tax/latest-income-tax-return-itr-forms-fy-2023-24.html