pulkit jiain says Replied on 29th November,2025 03:53 PM

Under the Income Tax Act, the terms “furnishing of return” and “filing of return” are generally used interchangeably, but there is a subtle difference in interpretation: 1. Filing of Return This refers to the act of submitting the Income Tax Return (ITR) to the department — either online or through physical submission (where applicable). It is the formal process of uploading/submitting the return within the prescribed due date. 2. Furnishing of Return This refers to a broader obligation that includes providing all required information, statements, and disclosures as mandated under the Act. “Furnish” is the legal terminology used in the statute to indicate that: The taxpayer must provide complete and correct information, In the form and manner prescribed, Along with all relevant annexures, verifications, and documentation. In Practical Terms For taxpayers, there is no operational difference — because furnishing and filing both happen at the time you submit the return on the portal. However, legally: “Furnish” emphasises the correctness and completeness of data. “File” emphasises the act of submitting it. Why This Distinction Exists In several provisions (like belated return, revised return, defective return, etc.), the Act uses “furnish” because the compliance requirement relates not only to submitting the form, but also to providing all mandatory information accurately.