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All changes in new ITR Forms AY 2019-20 with snapshots

Prerna Saraogi 
Updated on 31 August 2019

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The all new Income Tax Return Forms for AY 2019-20 have been released. The ITR forms ITR-1 and ITR-4 have also been made available for e-filing. 

The forms introduced this year seek more details about the income as compared to previous years. 

Here's a list of all the changes that have been introduced in ITR Forms for 2019-20.

ITR-1
Also called - Sahaj

Applicable for: 

  • Individuals having total income of up to Rs 50 lakh
  •  Having income from salaries
  • One house property
  • Other sources (like interest), and
  •  Agricultural income up to Rs 5,000.

Changes in the new form

Cannot be used for an individual who is director of company, has investment in unlisted equity shares

img1 

Details about the allowances exempt u/s 10

img2


Details about Income from other sources
img3

Pensioners added in the Nature of employment

img4

ITR- 2

Applicable for:
Individuals and HUFs not having income from profits and gains of business or profession. 

Changes in the new form:

Comprehensive details about Residential status.

img5

More details about Directorship

 img6
 
Schedule E1: Details of exempt of income

Persons who are claiming Exemption of Agriculture Income and there Agriculture Income Exceeds Rs. 5,00,000 now will have to give additional disclosure

img7

ITR-3

Applicable for:
Individuals and HUFs having income from profits and gains of business or profession.

Changes in the form:

Details about the partnership firm

img8 ​​​​​​​

Can be used to declare the income calculated under presumptive scheme

 img9
Introduction of GST Schedule which was earlier limited ITR 4 only

img10 ​​​​​​​

Comprehensive details about Residential status.
img21 ​​​​​​​

More details about Directorship

 img11 ​​​​​​​

ITR-4
Also called- Sugam

Applicable for:
Individuals, HUFs and firms (other than LLP) having a total income of up to Rs 50 lakh and having presumptive income from business and profession.

Change in the new form:

Not applicable for individual who is either a director in a company or has invested in unlisted equity shares

img12 ​​​​​​​

Financial particulars of the business has to be provided up to 31st March 2019

img13 ​​​​​​​

ITR-5

Applicable for:
Persons other than-

Individual
HUF
Company
Person filing form ITR-7

Changes in the new form:

More details about start-ups

img14 ​​​​​​​

ITR-6

Applicable for:  
Companies other than those claiming exemption under Section 11 of the Income Tax Act.

Changes in the new form:

More details about start-ups

img15 ​​​​​​​

Introduction of GST Schedule which was earlier limited ITR 4 only

img16 ​​​​​​​

Schedule SH-2: Details about Start up

img17 ​​​​​​​

Schedules

Schedule HP: Income from House Property

Furnish TAN of Tenant where tax is deducted under section 194-I 

img18 ​​​​​​​

Schedule 80G: Deductions

Bifurcation of the donations made in cash and otherwise 

img19 ​​​​​​​

Schedule FA in ITR form- 5/6/7

Complete disclosure on foreign assets
img20 ​​​​​​​

Lastly, one of the major changes is that now persons above 80 years of age can file paper returns.

Click here to download: New ITR Forms for AY 2019-20


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Category Income Tax
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Prerna Saraogi 

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