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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)

ITR 2

ITR 3

ITR 4

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

ITR 4

ITR 5

ITR 6

ITR 7

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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