TMI BlogReturn of incomeX X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Income from other sources , except winnings from lottery or income from race horses 21 [and does not have any loss under the head], be in Form 7 [SAHAJ] (ITR-I) and be verified in the manner indicated therein; ] 22 [ Provided that the provisions of this clause shall not apply to a person who,- 79 [(I) has assets (including financial interest in any entity) located outside India; (IA) has signing authority in any account located outside India; (IB) has income from any source outside India; (IC) has income to be apportioned in accordance with provisions of section 5A;] 84 [ (ID) has claimed deduction under section 57, other than deduction claimed under clause (iia) thereof; (IE) is a director in any company; (IF) has held any unlisted equity share at any time during the previous year; (IG) is assessable for the whole or any part of the income on which tax has been deducted at source in the hands of a person other than the assesse; ] (II) has claimed any relief of tax under sections 90 or 90A or deduction of tax under section 91 ; 63 [***] (III) 53 [has agricultural income, exceeding five thousand rupees;]] 64 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income, exceeding five thousand rupees;]] 69 [(IV) has income taxable under section 115BBDA; or (V) has income of the nature referred to in section 115BBE;] 101 [ (VI) has income of the nature specified in clause (vi) of sub-section (2) of section 17 on which tax is payable or deductible, as the case may be, under sub-section (2) of section 191 or sub-section (1C) of section 192;. ] (d) in the case of a person being an individual or a Hindu undivided family other than the individual or Hindu undivided family referred to in clause (a) 70 [***] or clause (c) 9 [or clause (ca)] and 81 [having income under the head] business or profession, be in 71 [ Form No. ITR-3 ] and be verified in the manner indicated therein; (e) in the case of a person not being an individual or a Hindu undivided family or a company or a person to which clause (g) applies, be in Form No. ITR-5 and be verified in the manner indicated therein; (f) in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein; (g) in the case of a person including a company whether or not registered under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t during the previous year of a person, being an individual of the age of eighty years or more at any time during the previous year, and who furnishes the return in Form number SAHAJ (ITR-1) or Form number SUGAM (ITR-4). ( A ) Electronically under digital signature; or ( B ) Transmitting the data electronically in the return under electronic verification code; or ( C ) Transmitting the data in the return electronically and thereafter submit ting the verification of the return in Form ITR-V; or ( D ) Paper form; ( c ) In any other case ( A ) Electronically under digital signature; or ( B ) Transmitting the data electronically in the return under electronic verification code; or ( C ) Transmitting the data in the return electronically and thereafter submit ting the verification of the return in Form ITR-V. ] 2. Company In all cases. Electronically under digital signature. 3 A person required to furnish the return in Form ITR-7 (a) In case of a political party; Electronically under d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equent assessment year , the words, figures and letters on the 1 st day of April, 2008 has been substituted vide Notification No. 50/2008 dated 28/3/2008 , for the words, figures and letters on the 1st day of April, 2008 , the words, figures and letters on the 1st day of April, 2009 substituted vide Notification No. 32/2009 (9 th amendment rules, 2009) , further for the figures 2009 the figures 2010 substituted vide notification no. 29/2010 dated 23-4-2010 and vide notification no. 33/2010 dated 11/5/2010 . Further for the figures 2010 the figures 2011 substituted vide notification no. 18/2011 dated 5-4-2011 Further Substituted vide Notification No.14/2012, DATED 28-3-2012 , before it was read as:- 2011 2. For the words, figures and letters on the 1 st day of April, 2006 , the words, figures and letters on the 1 st day of April, 2007 has been substituted vide Notification No. 50/2008 dated 28/3/2008 , or the words, figures and letters on the 1st day of April, 2007 , the words, figures and letters on the 1 st day of April, 2008 substituted vide Notification No. 32/2009 (9 th amendment rules, 2009) , further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefits, be in Form No. ITR-8 and be verified in the manner indicated therein. 11. Substituted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, (2) The return of income and return of fringe benefits required to be furnished in 3 [ Form SARAL-II (ITR-1) ] or Form No. ITR-2 or Form No. ITR-3 or Form No. ITR-4 or Form No. ITR-5 or Form No. ITR-6 or Form No. ITR-8 shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted or collected at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or form or report of audit required to be attached with the return of income or the return of fringe benefits under any of the provisions of the Act. 12. Omitted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, or the return of fringe benefits 13. Omitted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, or the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson 18 [ who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 ] and has (i)assets (including financial interest in any entity) located outside India; or (ii)signing authority in any account located outside India. ] 24. Inserted vide Notification No. 34/2013 dated 1/05/2013 25. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, an individual or a hindu undivided family . 26. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, ten lakh rupees 27. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, 2012-13 , 28. Inserted vide Notification No. 34/2013 dated 1/05/2013 29. Inserted vide Notification No. 34/2013 dated 1/05/2013 30. Inserted vide Notification No. 34/2013 dated 1/05/2013 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th day of May, 2014 w.e.f. 1st day of April, 2014 . 44. Substituted vide NOTIFICATION NO. 28/2014 dated 30th day of May, 2014 w.e.f. 1st day of April, 2014 . Before it was read as or section 115JB 45. Inserted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 46. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, 36 [2014] 47. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, (ii) signing authority in any account located outside India; 48. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, (ii) signing authority in any account located outside India; 49. Inserted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 50. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t assessment years in the manner specified in clause (ii) or clause (iii); ] (ab)a company required to furnish the return in Form ITR-6 shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii)] 39 [(b) a person required to furnish the return in Form ITR-7 shall furnish the return for assessment year 2014-15 and subsequent assessment years,- (A) in case it is furnished under sub-section (4B) of section 139 , in the manner specified in clause (ii); (B) in other cases, in the manner specified in clause (i) or clause (ii) or clause (iii):] 35 [ Provided further that a person who is required to furnish any report of audit referred to in proviso to sub-rule (2) electronically, other than a person to whom clause (aaa) or clause (ab) of the first proviso is applicable, shall furnish the return, in Form as applicable to him, in the manner specified in clause (ii) or clause (iii). ] 51. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, Director-General of Income-tax (Systems) . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner indicated therein; 54 [(ba) in the case of a person being an individual not being an individual to whom clause (a) applies or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the heads Profits or gains of business or profession and Capital gains and to whom the provisions of clause (I) and clause (II) of the proviso to clause (a) does not apply, be in Form No. ITR-2A and be verified in the manner indicated therein;] 66. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, (c) in the case of a person being an individual or a Hindu undivided family who is a partner in a firm and where income chargeable to income-tax under the head Profits and 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, be in Form No. ITR-3 and be verified in the manner indicated therein; 67. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us year and furnishing the return in Form ITR-1 or ITR-2),- (i) exceeds five lakh rupees; or (ii) any refund is claimed in the return of income; (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. (c) In any other case. (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or (D) Paper form; 74. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, 61 [ 2015 ] 75. Inserted vide Not. 80/2017 - Dated 18-8-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia;] 87. Omitted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as 49 [or sub-section (4E)] 60 [or sub-section (4F) ] 88. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as (b) Where total income assessable under the Act during the previous year of a person,- (i) being an individual of the age of 80 years or more at any time during the previous year; or (ii) whose income does not exceed five lakh rupees and no refund is claimed in the return of income, and who furnishes the return in Form No. SAHAJ ITR-1 or Form No. SUGAM (ITR-4) 89. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as 82 [2017] 90. Substituted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 before it was read as 83 [ 2019 ] 91. Omitted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 before it was read as or 92. Inserted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 93. Inse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-01-2024 w.e.f. 01-04-2024 before it was read as, 1. Individual or Hindu undivided family (a) Accounts are required to be audited under section 44AB of the Act; Electronically under digital signature; 88 [ (b) Where total income assessable under the Act during the previous year of a person, being an individual of the age of eighty years or more at any time during the previous year, and who furnishes the return in Form number SAHAJ (ITR-1) or Form number SUGAM (ITR-4). ] (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V ; or (D) Paper form; (c) In any other case (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verifi ..... 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