Income tax return filing is the process through which individuals and businesses report their earnings, deductions, and tax liability to the tax authorities. This annual submission is essential for determining the amount of tax owed or any refund due, ensuring compliance with tax regulations.

Income tax audit involves a detailed examination of a taxpayer's financial records and statements by tax authorities to ensure compliance with tax laws. The process aims to verify the accuracy of reported income, deductions, and tax payments, identifying any discrepancies or potential issues.

Income tax scrutiny is a process in which tax authorities review a taxpayer's filed return and related documents to assess compliance with tax regulations. This examination aims to identify discrepancies, ensure accurate reporting of income, and verify claims for deductions or exemptions.