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ITR Forms Applicable for Assessment Year 2018-19

ITR Forms for AY 2018-19:

The CBDT has notified 7 types of Income-tax return forms. Each return form is applicable according to the status of taxpayer and type of income he earns during the year. The applicability of ITR forms for the current year has been explained in below tables.

Individual and HUF

Nature of income

ITR 1* (Sahaj)




Income from salary/pension (for ordinarily resident person)

Income from salary/pension (for not ordinarily resident and non-resident person)


Income or loss from one house property (excluding brought forward and carried forward losses)

Income or loss from more than one house property



Agricultural income exceeding Rs. 5,000



Total income exceeding Rs. 50 lakhs


Dividend income exceeding Rs. 10 lakhs taxable under Section 115BBDA



Unexplained credit or unexplained investment taxable at 60% under Sections 68, 69, 69A, etc.



Income from other sources (other than winnings from lottery and race horses or losses under this head)

Income from other sources (including winnings from lottery and race horses or losses under this head)


Capital gains/loss on sale of investments/property



Interest, salary, bonus, commission or share of profit received by a partner from a partnership firm.




Income from business or profession




Income from presumptive business




Income from foreign sources or Foreign assets or having Signing authority in any account outside India



Income to be apportioned in accordance with Section 5A


Claiming relief of tax under sections 90, 90A or 91



* Only an Individual, who is an ordinarily resident in India, can file income-tax return in Form ITR-1.

Other Assessees

Status of Assessee





Firm (excluding LLPs) opting for presumptive taxation scheme




Firm (including LLPs)




Association of Persons (AOP)




Body of Individuals (BOI)




Local Authority




Artificial Juridical Person




Companies other than companies claiming exemption under Sec. 11




Persons including companies required to furnish return under:

A.    Section 139(4A);

B.     Section 139(4B);

C.     Section 139(4C);

D.    Section 139(4D);

E.     Section 139(4E); and

F.      Section 139(4F)




ITR Forms Applicable for AY 2019-20

Related Articles:

10 things to know about new ITR forms for AY 2018-19

Key Changes in Income Tax Return Forms

New ITR Forms need salary break-up more disclosures from taxpayers

Disclaimer: This information is updated till 09 April 2018.

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