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ITR Description

ReturnType Whocanusethisform Whocannotusethisform

ITR1(Sahaj) ThisReturnFormistobeusedbyanIndividualwhosetotalincomefortheassessmentyear201516includes:

IncomefromSalary/PensionorIncomefromOneHouseProperty(excludingcaseswherelossisbroughtforwardfrompreviousyears)orIncomefromOtherSources(excludingwinningfromLotteryandIncomefromRaceHorses)anddoesnothaveanylossunderthehead

Note:Further,inacasewheretheincomeofanotherpersonlikespouse,minorchild,etc.istobeclubbedwiththeincomeoftheassessee,thisReturnFormcanbeusedonlyiftheIncomebeingclubbedfallsundertheaboveincomecategories

ThisReturnFormshouldnotbeusedbyanIndividualwhoseTotalIncomefortheassessmentyear201516includes:

a)IncomefrommorethanoneHousePropertyorb)IncomefromwinningsfromLotteryorincomefromRaceHorsesorc)Incomeunderthehead"CapitalGains",e.g.,shorttermcapitalgainsorlongtermcapitalgainsfromsaleofhouse,plot,sharesetc.ord)Agriculturalincomeinexcessof5,000ore)IncomefromBusinessorProfessionorf)Lossunderthehead'Incomefromothersources'org)Personclaimingreliefundersection90and/or91orh)Anyresidenthavinganyasset(includingfinancialinterestinanyentity)locatedoutsideIndiaorsigningauthorityinanyaccountlocatedoutsideIndiaori)AnyresidenthavingincomefromanysourceoutsideIndia

ITR2 ThisReturnFormistobeusedbyanindividualoraHinduUndividedFamilywhosetotalincomefortheassessmentyear201516includes:

a)IncomefromSalary/Pensionorb)IncomefromHousePropertyorc)IncomefromCapitalGainsord)IncomefromOtherSources(includingWinningfromLotteryandIncomefromRaceHorses).Further,inacasewheretheincomeofanotherpersonlikespouse,minorchild,etc.istobeclubbedwiththeincomeoftheassessee,thisReturnFormcanbeusedwheresuchincomefallsinanyoftheabovecategories.

ThisReturnFormshouldnotbeusedbyanIndividualoraHinduUndividedFamilywhoseTotalIncomeforassessmentyear201516includesIncomefromBusinessorProfession

ITR2A ThisReturnFormistobeusedbyanindividualoraHinduUndividedFamilywhosetotalincomefortheassessmentyear201516includes:

a)IncomefromSalary/Pensionorb)IncomefromHousePropertyorc)IncomefromOtherSources(includingWinningfromLotteryandIncomefromRaceHorses).Further,inacasewheretheincomeofanotherpersonlikespouse,minorchild,etc.istobeclubbedwiththeincomeoftheassessee,thisReturnFormcanbeusedwheresuchincomefallsinanyoftheabovecategories.

ThisReturnFormshouldnotbeusedbyanIndividualoraHinduUndividedFamilywhoseTotalIncomeforassessmentyear201516includes:

a)IncomefromCapitalGainsorb)IncomefromBusinessorProfessionorc)Anyclaimofrelief/deductionundersection90,90Aor91ord)Anyresidenthavinganyasset(includingfinancialinterestinanyentity)locatedoutsideIndiaorsigningauthorityinanyaccountlocatedoutsideIndiaore)AnyresidenthavingincomefromanysourceoutsideIndia.

ITR3 ThisReturnFormistobeusedbyanindividualoranHinduUndividedFamilyfortheassessmentyear201516whoisapartnerinafirmandwhereincomechargeabletoincometaxunderthehead"Profitsorgainsofbusinessorprofession"doesnotincludeanyincomeexcepttheincomebywayofanyinterest,salary,bonus,commissionorremuneration,bywhatevernamecalled,dueto,orreceivedbyhimfromsuchfirm.Incaseapartnerinthefirmdoesnothaveanyincomefromthefirmbywayofinterest,salary,etc.andhasonlyexemptincomebywayofshareintheprofitofthefirm,heshallusethisformonlyandnotFormITR2.

ThisReturnFormshouldnotbeusedbyanindividualwhosetotalincomefortheassessmentyear201516includesIncomefromBusinessorProfessionunderanyproprietorship.

ITR4S(Sugam) ThisReturnFormistobeusedbyanindividual/HUFwhosetotalincomefortheassessmentyear201516includes:

a)Businessincomewheresuchincomeiscomputedinaccordancewithspecialprovisionsreferredtoinsection44ADand44AEoftheActforcomputationofbusinessincomeor

b)IncomefromSalary/Pensionorc)IncomefromOneHouseProperty(excludingcaseswherelossisbroughtforwardfrom

ThisReturnFormcannotbeusedtofilethefollowingincomes

a)IncomefrommorethanoneHousePropertyorb)IncomefromwinningsfromLotteryorincomefromRaceHorsesorc)Incomeunderthehead"CapitalGains",e.g.Shorttermcapitalgainsorlongtermcapitalgainsfromsaleofhouse,plot,sharesetc.ord)Agriculturalincomeinexcessof5,000ore)IncomefromSpeculativeBusinessandother

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previousyears)ord)IncomefromOtherSources(ExcludingwinningfromLotteryandIncomefromRaceHorses)

Note:

1.TheIncomecomputedshallbepresumedtohavebeencomputedaftergivingfulleffecttoeveryloss,allowance,depreciationordeductionundertheIncomeTaxAct.2.Further,inacasewheretheincomeofanotherpersonlikespouse,minorchild,etc.istobeclubbedwiththeincomeoftheassessee,thisReturnFormcanbeusedonlyiftheIncomebeingclubbedfallsintoeitheroftheaboveincomecategories

specialincomesorf)Incomefromaprofessionasreferredtoinsubsection(1)ofsection44AAorincomefromagencybusinessorincomeinnatureofcommissionforbrokerageorg)Personclaimingreliefofforeigntaxpaidundersection90,90Aor91orh)Anyresidenthavinganasset(includingfinancialinterestinanyentity)locatedoutsideIndiaorsigningauthorityinanyaccountlocatedoutsideIndiaori)AnyresidenthavingincomefromanysourceoutsideIndia

ITR4 ThisReturnFormistobeusedbyanindividualoraHinduUndividedFamilyfortheassessmentyear201516whoiscarryingoutaproprietarybusinessorprofession.

ITR7 ThisFormcanbeusedbypersonsincludingCompanieswhoarerequiredtofurnishreturnundersection139(4A)or139(4B)or139(4C)or139(4D)or139(4E).

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