WHO REQUIRE WHICH ITR. - COMPULSORY E FILLING WITH OR WITHOUT DIGITAL SIGN

Table showing Income Tax form number and by whom it can be filled

Form Person	Description
Sahaj (ITR-1) Individual	Income from salary/pension:    or Income from one house property(excluding where loss brought forward from previous year): or Income from other sources( excluding winnings from lottery and income from races horses) and where no loss from income from other source Note:Further in a case where income of another person like spouse,minor child,etc.is to be clubbed with the assessee this return form can be used only if the income being clubbed falls in to above income categories only. Following person can not file ITR-1 ·         Person have claimed relief under section 90, 90A or 91 of foreign tax paid. ·           ·         Any resident having any asset (including financial interest in any entity) located outside India or a signing authority in any account located outside India. ·         Claimed exempted income more than 5000/-
ITR-2  Individual / HUF	Individual who can not file Sahaj above and where the total income does not include any income chargeable to income-tax under the head “Profits or gains of business or profession”,
ITR-3 Individual / HUF	partner in a firm and income chargeable to income-tax under the head “Profits or gains of business or profession” does not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm
ITR-4S Individual / HUF	deriving business income and such income is computed in accordance with special provisions referred to in section 44AD and section 44AE of the Act for computation of business income Following person can not file ITR-4S ·         Person have claimed relief under section 90, 90A or 91 of foreign tax paid. ·         Any resident having any asset (including financial interest in any entity) located outside India or not a signing authority in any account located outside India. ·         Claimed exempted income more than 5000/-
ITR-4 Individual / HUF	Not covered in sr number 1 to 4 Above and deriving income from a  business or profession
ITR-5 Partnership Firms (& others)	Not being an individual or a Hindu undivided family or a company or a person to which Sr no 8 applies.Applicable for All source of Incomes
ITR-6 Company	Not covered in 8 below.All Income heads
ITR-7 person including a company whether or not registered under section 25 of the Companies Act, 1956	required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139

Compulsory e filing of Income Tax return:

1.    Individual & HUF:

(i)            If income exceeding 5 Lakh; or

(ii)          if deduction under section 90, 90A,91 claimed in return; or

(iii)         resident and has

(a) assets (including financial interest in any entity) located outside India; or

(b) signing authority in any account located outside India

Or

(iv)         assessee is required to furnish Electronically a report of audit specified under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, clause (b) of sub-section (1) of section 12A, section 44AB, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E or section 115JB or to give a notice under clause (a) of sub-section (2) of section 11 of the Act

2.    Firm

3.    Company

4.    person who required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139

Compulsory e filing of Income Tax return with Digital Signature:

1.              To whom provisions of section 44AB (Audit) are applicable

2.              Company

3.              Political party require to file ITR-7