List of itr forms to be used by different persons

Ganeshbabu K (Audit and Tax Advisory) (48559 Points)

04 May 2013  

 

List of forms to be used by different persons for filing of return of income for the Assessment Year 2013-14

Individual and HUF
Nature of income ITR 1 (Sahaj) ITR 2 ITR 3 ITR 4 ITR 4S (Sugam)
Income from salary/ pension Yes Yes Yes Yes -
Income from one house property (excluding losses) Yes Yes Yes Yes -
Income or losses from more than one house property  - Yes Yes Yes -
Income not chargeable to tax which exceeds Rs. 5,000 - Yes Yes Yes -
Income from other sources (other than winnings from lottery and race horses or losses under this head) Yes Yes Yes Yes -
Income from other sources (including winnings from lottery and race horses) - Yes Yes Yes -
Capital gains/loss on sale of investments/ property - Yes Yes Yes -
Share of profit of partner from a partnership firm - - Yes Yes -
Income from proprietary business/ profession - - - Yes -
Income from presumptive business - - - - Yes
Details of foreign assets - Yes Yes Yes -
Claiming relief of tax under sections 90, 90A or 91 - Yes Yes Yes -
           

 

Other Assesses
Nature of income ITR 5 ITR 6 ITR 7
Firm Yes - -
Association of persons (AOP) Yes - -
Body of Individuals (BOI) Yes - -
Companies other than companies claiming exemption under Sec. 11 - Yes -

Persons required to furnish return under:

(1) Section 139(4A);

(2) Section 139(4B);

(3) Section 139(4C); and

(4) Section 139(4D)

- - Yes