CREDIT FOR THIS ARTICLE GOES TO TAXGURU.IN 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/HUF1. 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/HUF1. 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/HUF1. 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/HUF1. 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 - |
Direct tax return >