CBDT notifies 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 for Assessment Year 2020-21 i.e. financial Year 2019-20.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 29th May, 2020
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:—
- 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.
- 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.
|Sahaj (ITR-1)||[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]
|Download Sahaj (ITR-1) for AY 2020-21/FY 2019-20|
|Form ITR-2||For Individuals and HUFs not having income from profits and gains of|
business or profession
|Download Form ITR-2 ifor AY 2020-21/FY 2019-20|
|Form ITR-3||For individuals and HUFs having income from profits and gains of business or|
|Download Form ITR-3 for AY 2020-21/FY 2019-20|
|Form Sugam (ITR-4)||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 ]
|Download Form Sugam (ITR-4) for AY 2020-21/FY 2019-20|
|Form ITR-5||For persons other than- (i) individual, (ii) HUF, (iii) company|
and (iv) person filing Form ITR-7
|Download Form ITR-5 for AY 2020-21/FY 2019-20|
|Form ITR-6||For Companies other than companies claiming exemption|
under section 11
|Download Form ITR-6 for AY 2020-21/FY 2019-20|
|Form ITR-7||For persons including companies required to furnish return under sections|
139(4A) or 139(4B) or 139(4C) or 139(4D) only
|Download Form ITR-7 for AY 2020-21/FY 2019-20|
|Form 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
|Download Form ITR-V for AY 2020-21/FY 2019-20|