Each spouse is treated as a separate individual for taxation purposes and each spouse is required to furnish a separate Return of his / her income.

The income of an unmarried child under 18 years of age of a resident individual is aggregated with that of the father if the marriage of the parents subsists. Where the marriage does not subsist the income of a child is aggregated with that of the parent who maintains that child and with whom the child lives. If you are that parent, please include in your return the income of that child. (Such aggregation does not apply to non-residents).

If your spouse or any child over 18 years of age had income over Rs. 300,000 in the year 01.04.2004 to 31.03.2005, please request him / her to obtain necessary returns from the Deputy Commissioner of the Unit or Office in which your Income Tax file is dealt with.

Exemption Limit - If your assessable income does not exceed Rs. 300,000 you are not liable to tax. However, any interest on deposits, or any dividends can be charged with (final) withholding tax.

Return & Supporting documents - Income tax is payable on the current year basis. You should declare in the Return Form the particulars of your income for the period 01.04.2004 to 31.03.2005. Statements of accounts, documents in support of qualifying payments, b/f balance of any qualifying investments and tax deducted at source, and copies of paying-in-slips of self assessment tax payments should be attached to the return.

The duly completed Return Form should be posted or delivered to the Unit or Regional Office where your file is dealt with, on or before 30th November, 2005. The law provides for the imposition of a penalty on any person who fails to furnish the return on or before the due date.