Sr No
Person
ITR FORM
Description
1
All persons (except where return is filed on ITR-7)
ITR-1, ITR-2 ,ITR-3, ITR-4, ITR-4S,ITR-5
If income exceeding 5 Lakh
2
All persons (except where return is filed on ITR-7)
ITR-1, ITR-2 ,ITR-3, ITR-4, ITR-4S,ITR-5
if deduction under section 90, 90A,91 claimed in return.
2
Individual /HUF
www.simpletaxindia.net
ITR-2,ITR-3,ITR-4
www.simpletaxindia.net
resident and has
(i) assets (including financial interest in any entity) located outside India; or
(ii) signing authority in any account located outside India
1
Individual /HUF
ITR-4
if provisions of section 44AB are applicable
2
Firm
ITR-5
if provisions of section 44AB are applicable
3
Company
ITR-6
in all cases
Compulsory e filing of Income Tax return with or without digital singnature
compulsory e filing of Income Tax return without digital signature Ay 13-14
Compulsory e filing of Income Tax return with digital singnature Ay 13-14