PROCEDURE: Filing income tax returns is an important annual task for individuals and businesses to report their income and calculate the tax they owe to the government. Here's a general overview of the process:

Gather Documents: Collect all relevant financial documents such as ITR-1 (for employees), ITR - 4 OR 5 (for freelancers or contractors), investment income statements, and any other documents related to your income and deductions.
Choose a Filing Method: You can file your taxes either electronically or by mail. E-filing is generally faster, more convenient, and can help reduce errors.
Select a Tax Form: The form you use depends on your filing status and sources of income.
Complete the Form: Fill out the form accurately, reporting all sources of income and claiming any eligible deductions or credits.
Calculate Your Tax Liability: Use the information provided on the form to calculate how much tax you owe.
Submit Your Return: If filing electronically, you can submit your return through approved tax software.
Pay any Owed Taxes: Avoid penalties and interest.
Keep Records: Keep copies of all your tax documents and your filed tax return for at least three years