10/09/2021
*Who needs to File ROI?*
Every *individual/ HUF* has to file ROI if his total income without reducing section 10(38) or 54B/ 54D/ 54EC/ 54F/ 54G/ 54GA/ 54GB or deduction under S-80C to 80U, exceeds the maximum exemption limit.
Extended Due Date: 31-12-2021 for FY 2020-21(For Non Audit ITR)
Income, even if his income does not exceed the maximum exemption limit, if he:
☆ Holds, as a beneficial owner, any asset located outside India
☆ Has signing authority in any account outside India
☆ Is a beneficiary of any asset outside India
☆ If he deposits more than Rs. 1 crore in bank account
☆ If foreign travel expense is more than Rs. 2 lakh
☆ If electricity consumption is more than Rs. 1 lakh
Regards
*CA. Ashutosh Kumar Pandey*
📞 9871688678
✉️ [email protected]
📍 Chandni Chowk ,Delhi – 110006