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tax return form

posted 28 Jul 2015, 03:20 by CA Kunjan Shah

CREDIT FOR THIS ARTICLE GOES TO TAXGURU.IN

Sr. No.
 Form No. Who can File Source of Income 1. ITR – 1 Only Individual

1.Salary

2. Only one House Property – No B/F losses

3. Other Sources – No B/F losses

Exception:-Ordinary Resident &

(1) Asset located o/s India; or

(2) Relief/Deduction u/s. 90, 90A and/or 91;or

(3) Agricultural Income (Substituted for has any income not chargeable to tax), exceeding Rs. 5000/-

2. ITR-2 Individual/HUF

1. Salary

2. More than one House Property or B/F Losses under the head

3. Capital Gains

4. Other Sources-B/F Losses

Exception:-

No PGBP Income

3. ITR – 2A(New Form) Individual/HUF

1. Salary

2. More than one House Property or B/F Losses under the head

3. Other Sources – B/F Losses

Exception:-

No PGBP Income

No Capital Gains

Exception:-

Ordinary Resident &

(1) Asset located o/s India; or

(2) Relief/Deduction u/s 90,90A and/or 91;

4. ITR-3 Individual/HUF (who is partner in firm)

1. PGBP income includes only Interest/Salary/Bonus /Commission remuneration from partnership firm in which the Individual or HUF is a partner.

2. Salary

3. More than one house property – B/F Losses

4. Capital Gains

5. ITR -4S(SUGAM) Individual/HUF

1. PGBP:-Presumptive income u/s 44AD or 44AE

2. Salary

3. More than one House Property –B/F Losses

4. Other Sources – B/F Losses

5. Capital Gains

Exceptions:-

Ordinary Resident &

(1) Asset located o/s India; or

(2) Relief/Deduction u/s. 90,90A and/or 91;or

(3) Agricultural Income (Substituted for has any income not chargeable to tax), exceeding Rs. 5000/-

6. ITR -4 Individual/HUF

1. Proprietary PGBP

2. Salary

3. More than one HP- B/F Losses

4. Other Sources – B/F Losses

5. Capital Gains

7. ITR – 5 Firm/AOP/BOI/Local Authority/ Artificial Juridical Person Any Income 8. ITR -6 Company (Except Section 25 companies) Any Income 9. ITR -7 Trust/Political Party/Section 10 Exempt Institutions/Section 35  college/institutions Any Income - 

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