Every LLP incorporated in India is required to file an income tax return under Section 139(1) of the Income Tax.
As per Section 10(46) of the Income Tax Act, 1961, any specified income arising, on or after 1-6-2011, to a body or authority.
The Central Board of Direct Taxes (CBDT) has notified the income tax return forms for the current financial year 2022-23.