The prescribed form of the return shall, in the case of an assessee engaged in any business

or profession, also requires him to furnish -

(i)   the report of any audit referred to in section 44AB.

(ii)  the particulars of the location and style of the principal place where he carries on the

      business or profession and all the branches thereof.

(iii)  the names and addresses of his partners, if any, in such business or profession.

(iv)  if he is a member of an association or body of individuals,

     (a) the names of the other members of the association or the body of individuals; and

     (b) the extent of the share of the assessee and the shares of all such partners or

         members, as the case may be, in the profits of the business or profession.


Such details are now required to be submitted In various ITR Forms in different cases

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.