Filing The Return Of Income - India Page 6

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Non-applicability of ITR – 2A
Return Form – ITR 2A cannot be used by an individual or a Hindu Undivided Family
whose total income for the assessment year 2015-16 includes,-
(a) Income from Capital Gains; or
(b) Income from Business or Profession; or
(c) Any claim of relief/deduction under section 90, 90A or 91; or
(d) Any resident having any asset (including financial interest in any entity)
located outside India or signing authority in any account located outside India;
or
(e) Any resident having income from any source outside India.
Applicability of ITR – 2
Return Form ITR – 2 can be used by an individual or a Hindu Undivided Family whose
total income for the year includes:
 Income from Salary / Pension; or
 Income from House Property; or
 Income from Capital Gains; or
 Income from Other Sources (including winnings from lottery and income from
race horses).
Further, in a case where the income of another person like spouse, minor child, etc., is to
be clubbed with the income of the taxpayer, this Return Form can be used if income to be
clubbed falls in any of the above categories.
Non-applicability of ITR – 2
Return Form ITR – 2 cannot be used by an individual whose total income for the year
includes income from Business or Profession.
Applicability of ITR – 3
Return Form ITR – 3 can be used by an individual or a Hindu Undivided Family who is a
partner in a firm and where income chargeable to tax under the head “Profits or gains of
business or profession” does not include any other 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.
In case a partner of the firm does not have any income from the firm by way of interest,
salary, etc., and has only exempt income by way of share in the profit of the firm, he shall
use Form ITR – 3 only and not Form ITR-2.
Non-applicability of ITR – 3
Form ITR – 3 cannot be used by an individual whose total income for the year includes
income from Business or Profession under any proprietorship.
Applicability of ITR – 4S (SUGAM)
[As amended by Finance Act, 2016]

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