15 May 2012
First of all, computation of income has to be prepared applying the provisions of Income Tax Act. After that on the basis of Computation of Income, the income under different heads in the ITR is to be shown. Respective columns of deduction, exemption, prepaid taxes, etc. has to be filled up. If any tax payable is there, then that tax has to be paid and then the return is to be submitted to the department.