Income Tax Return Forms for Assessment Year 2019-20

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.

For Individual and HUF

1.       ITR-1 (Sahaj)

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

2.      ITR-2

3.      ITR-3

4.      ITR-4

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		✓	✓

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); &         F.      Section 139(4F)

For Calculation of Income Visit 

https://www.incometaxindia.gov.in/Pages/tax-calculators.aspx