Income Tax Return of Directors

This query is : Resolved

Ajith Kumar (Querist)
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24 October 2008 I understand that the Directors Income Tax returns to be filed in the same circle/ ward in which the company files the Income tax returns. If it is correct, under which rule or circular the above provision is made.

If the Company is an LTU, then can the directors file the Income tax Return in the LTU?

CA Tilak Raj Sharma

CA Tilak Raj Sharma (Expert)
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15 November 2008 No, you are not correct. Company needs to file their income tax return with AO where the registered office of the company situates. However a co. director can file his return where he is living. He can also change his assessing authirity if there will be any change in his residential address.