Corporate taxpayers and non-corporate taxpayers doing business have to file their returns by October 31. However, the Income Tax department is running short of forms. You can file your returns on the new form available on the website www.incometaxindia.gov.in
The new income tax return forms: Form no. 1 is for companies and form no. 2 is for business people. But these are not available at the Income Tax Office. Form no. 3B on which you file your tax returns for fringe benefit tax is also not available with the department office. Therefore, you can download the forms from the website http://www.incometaxindia.gov.in/
If you are filing tax returns on the old return form no. 1 (for companies) or form no. 2 (for partnership or proprietorship firms) and you are required to attach with it a fringe benefit form, then you will have to file tax returns on form no. 3B separately. But preferably, file returns on the new form, which is now available on the website.