Direct taxes are those which are paid directly to the government by the taxpayer. These taxes are not paid deducted and paid on behalf of the taxpayer. It’s imposed on the people and organizations directly by the government. This tax liability has to be paid by the taxpayer in question and cannot be transferred to any other entity for payment. Income Tax Return is the form in which an assessee files information about his Income and tax thereon to Income tax department. Various forms are ITR 1, ITR 2, ITR3, ITR 4, ITR 5, ITR 6 and ITR 7. India is the second largest populated country in the world. To have a sustainable economic growth and development the Government requires enough fund generation through effective taxation. Direct tax forms a significant part of an economy’s taxation system. It contributes more than 40% in Gross Total Income.