they send the taxpayer an intimation letter under section 143(1). This letter shows a comparison between the figures provided in the filed Income Tax Return and those calculated by the income tax department

ITR-2 Form serves as the Income Tax Return form for individuals and HUFs who lack any business or professional income.

ITR-2A made its debut in the fiscal year 2014-15 (Assessment Year 2015-16), tailored specifically for individuals and Hindu Undivided Families (HUFs) with salary income and ownership of more than one house property.

The ITR-3 form is designed for individuals and Hindu Undivided Families (HUFs) who earn income from a business or profession. This form is also appropriate for those who receive income from a partnership firm or Limited Liability Partnership (LLP).