Direct-tax work is the application of the Income-tax Act, 1961 to a person’s facts: what is taxable, in which year, at what rate, with which deductions, and how it is reported. For a proprietor in Basti, a company in GIDA, a hotel in Ayodhya or a professional in Gorakhpur, the same Act produces very different returns.
The ordinary cycle
- Advance tax on 15 June, 15 September, 15 December and 15 March, where liability exceeds the statutory minimum.
- TDS compliance — deduct, deposit by the 7th of the following month, file quarterly returns, issue Form 16 / 16A.
- AIS / TIS reconciliation before the return is filed, so that information the department already holds is not contradicted.
- The return itself, in the form that matches the person (ITR-1 through ITR-6, as applicable), with tax-audit reports attached where section 44AB applies.
- Responses to outstanding-demand, e-campaigns, section 143(1) adjustments and scrutiny notices.
A practical walkthrough for local proprietors is in ITR for proprietors and HUFs in eastern UP. Refunds are covered in how to track an income-tax refund.
Frequently asked
Do I need to file if my income is below the basic exemption?
Many residents still have a filing obligation — for example where they wish to claim a refund, where they are a company or firm, or where other conditions in the Act apply. High-value transactions reported in AIS (property, cash deposits, electricity) also make a return the safer course even when net income is modest.