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The rules & regulations pertaining to Income tax return filing in India are enumerated in the Income tax act, 1961. These rules are to be followed by every registered taxpayer who possesses a valid PAN card and files ITR in a financial year. ITR must be filed in a prescribed format and should be submitted with the Income tax department before the due date so as to avoid a penalty.
Gone are the days when it was a complicated process of online ITR filing but now with the advent of technology, the income tax department is continuously modifying the income tax return filing interface.
Different types of ITR forms which a taxpayer has to file & benefits associated with online ITR filing:

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