Return of income to be filed by different assesses in differ

New ITR Forms

Subject

ITR- 1 [ i.e Saral II]

For individuals having income from salary , one house property ( excluding loss brought forward from previous years) and income from other sources (not being winnings from lottery income from other sources )

ITR- 2

For individuals and HUFs not being business/professional income.

ITR- 3

For individual/HUFs being partners in firms and not carrying out business or profession under any proprietorship  

ITR- 4

For individual/HUFs having income

from proprietary business or profession

ITR- 5

For firms, AOPs, BOIs

ITR- 6

For companies other than companies claiming exemption under section 11

ITR- V

Where the data of the return of the income/ Fringe benefits in forms ITR-1, ITR-2, ITR-3, ITR-4, ITR-5 and ITR-6 transmitted electronically without digital signature.