Income Tax Return of Hospital, Educational Institution Mutual Fund, Venture Capital Fund, Recognized Provident Fund, Approved Superannuation Fund

ITR US 139(4C)
1. Research Association us 10(21)
2. News Agency us 10(22B)
3. Association / Institution for regulation of Law / medicine / accountancy / architecture 10(23A)
4. Institution for Khadi / village industries us 10(23B)
5. University / Educational Institute / Hospital / Medical Institution us 10(23C)
6. Mutual fund us 10(23D)
7. Securities Trust us 10(23DA)
8. Venture Capital Company / Venture Capital Fund 10(23FB)
9. Trade Union / Association of Trade Unions us 10(24)
10. Body / Authority / Board / Trust / Commission set up with the objectives of administrating activities for the benefit of general public 10(46)
11. Infrastructure debt fund us 10(47)
12. Investors protection fund us 10(23EC) / 10(23ED)
13. Core settlement guarantee fund us 10(23EE)
14. Board or Authority us 10(29A)
15. Recognised PF, Approved Superannuation fund, Approved Gratuity Fund

File ITR if total income exceeds MANCT.

Audit is required if income exceeds MANCT.

Due date is 30 September

Late fee us 234F and penalty us 272A is applicable. ITR US 139(4D)
1. Such institution is referred to section 35 (1) (ii) and 35 (1) (iii)
2. Which is not required to furnish ITR under any provision
3. Shall furnish ITR.
4. Compulsory audit is required
5. Due date is 30 September
6. Late fee us 234F is applicable ITR US 139(4B)
1. If before exemption us 13A exceeds MANCT, is required to file
2. Rate as per individual
3. For 13A Audit is compulsory
4. Dure date is 30 September
5. Return can be revised is submitted before due date
6. No exemption if filed after due date.
7. Fee is applicable for late filing of return us 234F