Which ITR should be used for a person having salary income and commission income?? The assessee has got salary and TDS was deducted on the commission as per 194H.. Which ITR should be used for filing???
Maruthi
(Tds Returns Preparer)
(207 Points)
Replied 15 December 2014
If an assessee having Income from Salary and from any Other Sources, ITR - 2 will applicable.
The details regarding ITR - 2 is as under:
These instructions are guidelines for filling the particulars in this Return Form. In case of any doubt, please refer to
relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.
1. Assessment Year for which this Return Form is applicable
This Return Form is applicable for assessment year 2014-15 only, i.e., it relates to income earned in Financial Year
2013-14.
2. Who can use this Return Form?
This Return Form is to be used by an individual or a Hindu Undivided Family whose total income for the assessment
year 2014-15 includes:-
(a) Income from Salary / Pension; or
(b) Income from House Property; or
(c) Income from Capital Gains; or
(d) Income from Other Sources (including Winning from Lottery and Income from Race Horses).
Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the
income of the assessee, this Return Form can be used where such income falls in any of the above categories.
and the link is https://www.incometaxindia.gov.in/Supporting%20Files/103120000000014175/Instruction/INSTRUCTIONS_2_2014-15.pdf
Regards
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