Return of income to be filed by different assesses in differ

Kalpesh Chauhan, (Tax Assistant (Accounting Technician CA FINAL CS PROF. PROG. B.Com))   (8311 Points)

05 July 2010  

  Return of income to be filed by different assesses in different forms of return of income

 

New ITR Forms

 

 

Subject

 

 

 

ITR- 1 [ i.e Saral II]

 

 

For individuals having income from salary , one house property ( excluding loss brought forward from previous years) and income from other sources (not being winnings from lottery income from other sources )

 

 

ITR- 2

 

 

For individuals and HUFs not being business/professional income.

 

 

 

ITR- 3

 

 

For individual/HUFs being partners in firms and not carrying out business or profession under any proprietorship  

 

 

ITR- 4

 

 

For individual/HUFs having income

from proprietary business or profession

 

 

ITR- 5

 

 

For firms, AOPs, BOIs

 

ITR- 6

 

 

For companies other than companies claiming exemption under section 11

 

 

 

ITR- V

 

Where the data of the return of the income/ Fringe benefits in forms ITR-1, ITR-2, ITR-3, ITR-4, ITR-5 and ITR-6 transmitted electronically without digital signature.