We are Income Tax Consultant in Ahmedabad, India. An income tax return is a form of Direct Tax where the individual pays the tax directly to the government. These direct taxes cannot be transferred to any other individual or company’s name. All individuals are solely responsible for the direct taxes levied on them or their company. Individuals and organizations must file tax returns annually to determine if they are eligible for a refund on tax paid or if they owe the government any tax.