Relevant Sections of Income Tax Act, 1961:
139(1), 139(3), 139(4A), 139(4B), 139(4C), 139(4D), 142(1), 148(1), 153A
All Applicable Return Forms for A Y 2013-14:
ITR-1 (SAHAJ), ITR-2, ITR-3, ITR -4S (SUGAM), ITR-4, ITR-5, ITR-6, ITR-7
Filling of Income Tax Return in ITR-1 (SAHAJ)
Assessee Category: Only Individuals
Conditions:
Total Income Includes =
1. Salary/Family Pension
2. House Property (Only one house & no b/f loss under HP)
3. Other Sources (Except lottery, horse race)
Exceptions:- Assessee has –
| i. Any asset located outside India; | Covered under ITR -2 |
| ii. Signing authority in any a/c outside India;
| |
| iii. Claimed relief u/s 90,90A or TDS u/s 91; | |
| iv. has income, not chargeable to tax exceeding Rs. 5,000/- |
Filling of Income Tax Return in ITR-2
Assessee Category: Individuals (Not covered by ITR-1)/HUF
Conditions: Assessee has income from –
A. Salary/Family Pension and/or;
B. House Property and/or;
C. Other Sources and/or;
D. STCG/LTCG and/or;
E. Any asset located outside India and/or;
F. Signing authority in any a/c outside India and/or;
G. Claimed relief u/s 90, 90A or TDS u/s 91
H. has income, not chargeable to tax exceeding Rs. 5,000/-
There is no income under head PGBP
Filling of Income Tax Return in ITR-3
Assessee Category: Individual/HUF-Partner in a Firm
Conditions: Assessee has PGBP income (from firm) only from –
1. Salary;
2. Interest;
3. Bonus;
4. Commission;
5. Remuneration.
Filling of Income Tax Return in ITR- 4S (SUGAM)
Assessee Category: Individual/HUF
Conditions: Assessee has income u/s 44AD/44AE.
Exceptions: Assessee has –
| i. Any asset located outside India; | Covered under ITR -4 |
| ii. Signing authority in any a/c outside India; | |
| iii. Claimed relief u/s 90,90A or TDS u/s 91; | |
| iv. has income, not chargeable to tax exceeding Rs. 5,000/- |
Filling of Income Tax Return in ITR- 4
Assessee Category: Individual/HUF (Not covered by Form ITR-1,ITR-2,ITR-3,ITR-4S)
Conditions: Assessee has PGBP income.
Filling of Income Tax Return in ITR- 5
Assessee Category: AOP, BOI, Firm, Artificial Juridical Persons, Local Authority.
Filling of Income Tax Return in ITR- 6
Assessee Category: Every Company.
Filling of Income Tax Return in ITR- 7
Assessee Category: Person required to file ITR u/s 139(4A), 139(4B), 139(4C), 139(4D).
Mode of Filling Income Tax Return
1. Paper Form;
2. Electronic under digital signature
3. Electronic + ITR-V
4. Bar coded return in Paper Form
Assessee wise Mode of Filling
| (A) Paper Form | (B) Electronic Filling with or without digital signature | (C) E-filling only with Digital Signatures |
| 1. ITR -7I | 1. Any person (non-company) plusFilling ITR-7 plusTotal Income exceeds Rs. 5 Lakh | 1. Firm filling ITR 5 or Individual/HuF filling ITR-4 plus tax audit u/s 44AB |
| 2. Not covered under category (B) or (C) | 2. Individual/HUF plus ITR-2,ITR-3,ITR-4 plus having asset located outside India or signing authority in any a/c located o/s India. | 2. ITR-6 |
| 3. Claim of relief u/s 90, 90A or TDS u/s 91 |
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