CBDT notifies Income Tax Return Forms for AY 2018-19

By | April 6, 2018
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(Last Updated On: April 6, 2018)
Ministry of Finance
Posted On: 05 APR 2018 7:47PM by PIB Delhi

The Central Board of Direct Taxes(CBDT) has notified Income Tax Return Forms (ITR Forms) for the Assessment Year 2018-19. For Assessment Year 2017-18, a one page simplified ITR Form-1(Sahaj) was notified. This initiative benefited around 3 crore taxpayers, who have filed their return in this simplified Form. For Assessment Year 2018-19 also, a one page simplified ITR Form-1(Sahaj) has been notified. This ITR Form-1 (Sahaj) can be filed by an individual who is resident other than not ordinarily resident, having income upto Rs.50 lakh and who is receiving income from salary, one house property / other income (interest etc.). Further, the parts relating to salary and house property have been rationalised and furnishing of basic details of salary (as available in Form 16) and income from house property have been mandated.

ITR Form-2 has also been rationalised by providing that Individuals and HUFs having income under any head other than business or profession shall be eligible to file ITR Form-2.  The Individuals and HUFs having income under the head business or profession shall file either ITR Form-3 or ITR Form-4 (in presumptive income cases).

In case of non-residents, the requirement of furnishing details of any one foreign Bank Account has been provided for the purpose of credit of refund. Further, the requirement of furnishing details of cash deposit made during a specified period as provided in ITR Form for the Assessment Year 2017-18 has been done away with from Assessment Year 2018-19.

There is no change in the manner of filing of ITR Forms as compared to last year. All these ITR Forms are to be filed electronically. However, where return is furnished in ITR Form-1 (Sahaj) or ITR-4 (Sugam), the following persons have an option to file return in paper form:-

(i)  an Individual of the age of 80 years or more at any time during the previous year; or

(ii) an Individual or HUF whose income does not exceed five lakh rupees and who has not claimed any refund in the Return of Income.

Form No.:ITR-1 SAHAJ

For individuals being a resident other than not ordinarily resident having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh

Aadhaar Number (12 digit)/Aadhaar Enrolment Id (28 digit) (If eligible for Aadhaar Address: Flat/Door/Block No. Name of Premises/Building/Village

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Form No.:ITR-2

For Individuals and HUFs not having income from profits and gains of business or profession

(Please see Rule 12 of the Income-tax Rules, 1962 Date of Birth/ Formation (DD/MM/YYYY Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar

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Form No.:ITR-3

For individuals and HUFs having income from profits and gains of business or profession

Date of Birth/Formation (DD/MM/YYYY Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar Employer Category (if in employment)

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Form No.:ITR-4-Sugam

For Presumptive Income from Business & Profession

(Please see Rule 12 of the Income-tax Rules, 1962 (A5) Date of Birth/Formation (DD/MM/YYYY (A8) Name of Premises/ Building/ Village (A14) Aadhaar Number (12 digit)/ Aadhaar Enrolment)

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Form No.:ITR-5

For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7

(Please see Rule 12 of the Income-tax Rules,1962 Is there any change in the name If yes, please furnish the old name Limited Liability Partnership Identification Number (LLPIN

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Form No.:ITR-6

For Companies other than companies claiming exemption under section 11

(Please see rule 12 of the Income-tax Rules,1962 Is there any change in the company’s name If yes, please furnish the old name Corporate Identity Number (CIN) issued by MCA

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Form No.:ITR-7

For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)

(Please see rule 12 of the Income-tax Rules, 1962 (Also see attached instructions for guidance Name (as mentioned in deed of creation/ establishing/ incorporation/ formation

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Form No.:Acknowledgement

Acknowledgement

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The notified ITR Forms are available on the official website of the Department www.incometaxindia.gov.in.

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