Which ITR Form to be filed for AY 2018-19
The Central Board of Direct Taxes (CBDT) has notified the Income-tax Return (ITR) Forms applicable for the Assessment Year 2018-19. These ITR Forms will be applicable to file income-tax return in respect of income earned during the period 01-04-2017 to 31-03-2018.
[ Download income tax return form for FY 2017-18 /AY 2018-19 ]
ITR Forms Applicable for Assessment Year 2018-19
| Individual and HUF | ||||
| Nature of income | ITR 1* (Sahaj) | ITR 2 | ITR 3 | ITR 4 |
| Income from salary/pension (for ordinarily resident person) | ✓ | ✓ | ✓ | ✓ |
| Income from salary/pension (for not ordinarily resident and non-resident person) | ✓ | ✓ | ✓ | |
| Income or loss from one house property (excluding brought forward and carried forward losses) | ✓ | ✓ | ✓ | ✓ |
| Income or loss from more than one house property | ✓ | ✓ | ||
| Agricultural income exceeding Rs. 5,000 | ✓ | ✓ | ||
| Total income exceeding Rs. 50 lakhs | ✓ | ✓ | ✓ | |
| Dividend income exceeding Rs. 10 lakhs taxable under Section 115BBDA | ✓ | ✓ | ||
| Unexplained credit or unexplained investment taxable at 60% under Sections 68, 69, 69A, etc. | ✓ | ✓ | ||
| Income from other sources (other than winnings from lottery and race horses or losses under this head) | ✓ | ✓ | ✓ | ✓ |
| Income from other sources (including winnings from lottery and race horses or losses under this head) | ✓ | ✓ | ✓ | |
| Capital gains/loss on sale of investments/property | ✓ | ✓ | ||
| Interest, salary, bonus, commission or share of profit received by a partner from a partnership firm. | ✓ | |||
| Income from business or profession | ✓ | |||
| Income from presumptive business | ✓ | |||
| Income from foreign sources or Foreign assets or having Signing authority in any account outside India | ✓ | ✓ | ||
| Income to be apportioned in accordance with Section 5A | ✓ | ✓ | ✓ | |
| Claiming relief of tax under sections 90, 90A or 91 | ✓ | ✓ | ||
| * Only an Individual, who is an ordinarily resident in India, can file income-tax return in Form ITR-1. | ||||
| Other Assessees | ||||
| Status of Assessee | ITR 4 | ITR 5 | ITR 6 | ITR 7 |
| Firm (excluding LLPs) opting for presumptive taxation scheme | ✓ | |||
| Firm (including LLPs) | ✓ | |||
| Association of Persons (AOP) | ✓ | |||
| Body of Individuals (BOI) | ✓ | |||
| Local Authority | ✓ | |||
| Artificial Juridical Person | ✓ | |||
| Companies other than companies claiming exemption under Sec. 11 | ✓ | |||
| Persons including companies required to furnish return under:
A. Section 139(4A); B. Section 139(4B); C. Section 139(4C); D. Section 139(4D); E. Section 139(4E); and F. Section 139(4F) |
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