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Direct Tax

ITR Applicability for A.Y. 2018-19 :-

ITR

Applicable to

Income

ITR-1

Resident Individual
  • Total income upto 50 lakh rupees
  • Income from salary and pension
  • Income from 1 house property (except those cases where loss is carried forward from previous year.
  • Income from other sources (except income from lottery, winning from race horses, etc).
  • No income from Capital Gains.
  • Agricultural income <=Rs.5,000/-
  • No Income from Business or Profession
  • No income from outside India

 

ITR-2

Individual and HUF
  • Income from Salary/Pension
  • Income from more than 1 house property
  • Income from Capital Gains
  • Income from Other Sources (including winnings from lottery and income from race horses)
  • Agricultural income of more than Rs 5,000
  • Income from outside India or having asset abroad
  • No Income from Business or Profession

 

ITR-3

Individual and HUF
  • Individuals & HUFs, who are having proprietary business, profession or having income as a partner in a Partnership firm, can file this return form.
  • Earlier this form was named as ITR 4
  • Income from Salary/Pension
  • Income from more than 1 house property
  • Income from Other Sources (including winnings from lottery and income from race horses)

ITR-4

Individual, HUF and Firms
  • This form can be used by an individual/ HUF/ Partnership firm who show their income under presumptive scheme u/s 44AD, 44ADA & 44AE
  • Agricultural income <=Rs.5,000/-
  • No income from Speculative Business and other special incomes
  • No income from an agency business or income in the nature of commission or brokerage
  • Income from Salary/Pension
  • Income from 1 house property (except those cases where loss is carried forward from previous year
  • Income from other sources( except income from lottery, winning from race horses, etc)
  • No asset outside India
  • No income from abroad

 

ITR-5

Firms, LLPs, AOP, BOI, Artificial Judicial Person, Co-operative society & Local Authority.

All heads of income

ITR-6

Companies other than company claiming exemption under section 11.

All heads of income

ITR-7

Persons including companies who are required to furnish return under section 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F).

All heads of Income