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File: /home2/franchi4/public_html/legal/application/core/MY_Controller.php
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File: /home2/franchi4/public_html/legal/application/core/MY_Controller.php
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File: /home2/franchi4/public_html/legal/application/core/MY_Controller.php
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Function: __construct
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File: /home2/franchi4/public_html/legal/application/core/MY_Controller.php
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File: /home2/franchi4/public_html/legal/application/core/MY_Controller.php
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Different Types Of ITR - Hire CA : Knowledgebase
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Different Types Of ITR
Different Types Of ITR
Types Of ITR
What are the Different Types of ITR Forms?
There are up to nine types of income return forms
We have divided this article into two part
Part-1 is ITR of Individuals
Part-2 is ITR for Non-Individuals
ITR-1(SAHAJ)
ITR-5
ITR-2
ITR-6
ITR-3
ITR-7
ITR-4
Part-1 ITR for Individuals
(For individuals having income from salaries, one house property, other sourses etc.)
You can use this form if you earn through ANY of the following means
Salary
Pension
Profit or loss from One House Property
Other income (not from lottery, winning or rare horses)
Any exempted income ( Agriculture income not more than 5000 )
(For individuals and HUF, having income from business or Profession and capital gain and who hold foreign assets )
Use the form ITR 2 if you earn through ANY of the following means
Income from salary/ Pension
Income from House Property. The house property can be more than one .
Share of profits or partner from a partnership firm
Capital gain/loss on sale of any investment or property
Income from other sources . You can include the income from lottery, winning and race horse.
Exempt income such as EPF, PPF, insurance, and agriculture income . In this form, you can report the agriculture income of more than ₹5,000.
Clubbed income of family member. The income of the family member should be any of the above categories
Any Foreign income/Foreign Asset
(for individuals and HUF having income from a proprietary business or profession)
Use ITR 3 if you earn through the Number 1 and any of the following sources
Income from proprietary business or profession (mandatory)
Salary /Pension
Profit & loss from one or more house property
Capital gain / loss on sale of any investments or property
Other income (including lottery, winning & race horse )
Any exempt income
Any foreign income / asset
Share of profit or partner from partnership firm
ITR-4 Presumptive business income tax return
Use ITR 4 if you earn through any of the following sources
Income from presumptive business
Salary/Pension
Profit & loss from one house property
Other income (not from lottery , winning or race horses )
Any exempted income
Part-2 ITR for Non- individuals
The ITR-5 form is to be used by only by the following entities for filing income tax returns
Firms
Limited Liability Partnerships (LLPs)
Body of Individuals (BOIs)
Association of Persons (AOPs)
Co-operative Societies
Artificial Judicial Persons
Local Authorities
ITR-6 form is to be used only by companies except those companies or organizations that claim tax exemption as per Section 11.
ITR-7 income tax form is to be filed by individuals or companies
Section 139(4A) Returns to be filled by the individuals who receive income from any charity or religion in the form of a trust or legal obligation
Section 139(4B) Returns are to be filed by political parties
Section 139(4C)
Any institution or association mentioned under Section 10(23A)
Any institution mentioned in Section 10(23B)
Any news agency
Any fund, medical institution or educational institution
Section 139(4D) Returns are to be filled by colleges, universities or any other such institution
ITR-8 is for Individuals who have no any income but only has Fringe Benefits
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