ITR Forms for F.Y. 2019-20 A.Y. 2020-21 -Notification of Sahaj (ITR-1), Form ITR-2, Form ITR-3, Form Sugam (ITR-4), Form ITR-5, Form ITR-6, Form ITR-7 and Form ITR-V
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th May, 2020
INCOME-TAX
G.S.R. 338(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—
1. Short title and commencement.–(1) These rules may be called the Income-tax (12th Amendment) Rules, 2020.
(2) They shall come into force with effect from the date of publication in the Official Gazette.
2. In the Income-tax Rules, 1962,
(a) in rule 12, in sub-rule (1)─
(I) in clause (a), in the proviso,-
(i) in item (V), the word ―or‖ shall be inserted at the end;
(ii) items (VII) and (VIII) shall be omitted;
(II) in clause (ca), in the proviso, item (VI) shall be omitted.
(b) in Appendix II, for Form ―Sahaj (ITR-1), Form ITR-2, Form ITR-3, Form Sugam (ITR-4), Form ITR-5, Form ITR-6, Form ITR-7 and Form ITR-V‖, the following Forms shall, respectively, be substituted, namely:—
[Notification No. 31/2020/F. No. 370142/32/2019-TPL]
ANKUR GOYAL, Under Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March,1962 and last amended by the Income-tax (11th Amendment) Rules, 2020, vide notification number G.S.R. 329 (E) dated 28.5.2020.
ITR Forms for F.Y. 2019-20 A.Y. 2020-21
| Sl. No. | ITR Form No. | Descriptions | Assessment Year | PDF Link to view/ download |
| 1. | ITR-1 SAHAJ | INDIAN INCOME TAX RETURN
[For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income upto Rs.5 thousand] [Not for an individual who is either Director in a company or has invested in unlisted equity shares] (Refer instructions for eligibility) |
2020-2 1 | View/Download |
| 2. | ITR-2 | INDIAN INCOME TAX RETURN [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) (Please refer instructions) | 2020-21 | View/Download |
| 3. | ITR-3 | INDIAN INCOME TAX RETURN (For individuals and HUFs having income from profits and gains of business or profession) (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) | 2020-21 | View/Download |
| 4. | ITR-4 SUGAM | INDIAN INCOME TAX RETURN [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE] [Not for an individual who is either Director in a company or has invested in unlisted equity shares] (Please refer instructions for eligibility) | 2020-21 | View/Download |
| 5. | ITR-5 | INDIAN INCOME TAX RETURN [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) (Please refer instructions) | 2020-21 | View/download |
| 6. | ITR-6 | INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) | 2020-21 | View/Download |
| 7. | ITR-7 | INDIAN INCOME TAX RETURN [For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only] (Please see rule 12 of the Income-tax Rules, 1962) (Please refer instructions for guidance) | 2020-21 | View/Download |
| 8. | ITR-V | INDIAN INCOME TAX RETURN VERIFICATION FORM [Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT verified electronically] (Please see Rule 12 of the Income-tax Rules, 1962) | 2020-21 | View/Download |
| 9. | — | INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT [Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR4(SUGAM), ITR-5, ITR-6, ITR-7 filed and verified] (Please see Rule 12 of the Income-tax Rules, 1962) | 2020-21 | View/download |
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COMMENTS