ITR-1 or SAHAJ Form filing

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Due dates of Income Tax filing

Category Due Date for Income Tax Return
Individuals, HUF, BOI, AOP (Taxpayers with no audit requirement) 31st July of the relevant AY
Company, Taxpayers whose accounts need to be Audited, Working partner (whose firm’s books need to be Audited) 30th September of the relevant AY
Businesses (Requiring Transfer Pricing Report) 30th November of the relevant AY

Which ITR to file?

ITR Details
ITR-1 or SAHAJ This Return Form is for a resident individual whose total income for the assessment year includes:

  • Income from Salary/ Pension; or
  • Income from One House Property (excluding cases where loss is brought forward from previous years); or
  • Income from Other Sources (excluding Winning from Lottery and Income from Race Horses)
  • Agricultural income up to Rs.5000.
ITR-2 Individuals and HUF who have their Income for the Financial Year through:

  • Salary or Pension;
  • More than one House Property;
  • Income from Capital Gains;
  • Income from foreign assets/Income;
  • Income from business or profession as a partner (not proprietor) and
  • Income from other sources including lottery, racehorses, legal gambling are eligible to file ITR-2.

Individuals who are not eligible to file using ITR-1, because of their income exceeding ₹ 50 Lakhs, also need to file using ITR-2.

ITR-3 For Individuals and HUFs having income from carrying on a profession or from Proprietary business. Individual/HUF having income from business or profession as a partner of a partnership firm cannot file ITR-3. He is required to file ITR-2.
ITR-4 or SUGAM For those taxpayers, who have opted for the presumptive income scheme as per Section 44AD, Section 44ADA and Section 44AE of the Income Tax Act. Individuals, HUFs and Partnership Firms (other than LLP) who are running business with turnover less than Rs.2 crores and Professionals with gross receipts upto Rs. 50 lakhs.

(Not for an Individual who is either Director in a company or has invested in Unlisted Equity Shares).

ITR-5 ITR-5 Form can be used by Firms, Limited Liability Partnerships(LLPs), Association of persons(AOPs) and Body of Individuals(BOIs), Artificial Juridical Person, Cooperative society and Local authority, provided they are not required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or 139(4D) (i.e., Trusts, Political party, Institutions, Colleges, etc.).

Individuals, HUFs (Hindu Undivided Families), Companies cannot use the ITR-5 Form.

ITR-6 Can be used only by Companies other than companies claiming exemption under section 11 (Income from property held for charitable or religious purposes).
ITR-7 ITR-7 Form can be used by Companies, Firms, Local authority, Association of Person (AOP) and Artificial Judiciary Person that are claiming exemption as one the following:

a. Charitable /Religious trust under Section 139 (4A);
b. Political party under Section 139 (4B);
c. Scientific research institutions under Section 139 (4C);
d. University or Colleges or Institutions or Khadi and Village industries under Section 139 (4D).

ITR-V Acknowledgement
Who can use ITR-1 Form?

ITR-1 must be filed by individuals whose source of income is limited to Salary/Pension, One House Property and other sources (Excluding winning from lottery and race horses).

Who should not file ITR-1 Form?

ITR-1 form should not be filed in below cases:

  1. Income that exceeds Rs. 50 Lakhs
  2. Assessee has Taxable Capital Gains
  3. Assessee has any of the below sources of income:
    1. Income from foreign assets
    2. Agricultural income that exceeds Rs. 5000
    3. Income from Business or Profession
    4. Income from more than one house property
When should ITR-1 be filed?

ITR-1 form is to be used when the assessee has income that is within Rs. 50 Lakhs and when the source of income falls into any of the below categories:

  1. Income from Salary/ Pension
  2. Income from just one house property
  3. Income from other sources excluding Winning from Lottery, Race Horses, income from foreign assets, Capital Gains, Business or Profession, Agricultural income that exceeds Rs. 5000.
What is the due date of filing ITR-1 form?

ITR-1 must be filed by individuals and HUFs on or before 31st July of every year.

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This information is in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Mind Sync does not accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any information provided herein. On any specific matter, reference should be made to the appropriate advisor.

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  • Income tax return filing for an individual with income of less than Rs.5 lakhs
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  • Income tax return filing for an individual with income of less than Rs.10 lakhs
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  • Income tax return filing for an individual with income of more than Rs.10 lakhs

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