Filing The Return Of Income - India Page 8

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Applicability of ITR – 4
Form ITR – 4 can be used by an individual or a Hindu Undivided Family who is carrying
on a proprietary business or profession.
Non-applicability of ITR – 4
Form ITR – 4 cannot be used by any person other than an individual or a HUF. Further,
an individual or a HUF not having income from proprietary business or profession cannot
use ITR – 4.
Applicability of ITR – 5
Form ITR – 5 can be used by a person being a firm, LLP, AOP, BOI, artificial juridical
person referred to in section 2(31)(vii), cooperative society and local authority.
Non-applicability of ITR – 5
Form ITR – 5 cannot be used by a person who is required to file the return of income
under section 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F) (i.e.,
trusts, political parties, institutions, colleges, investment fund etc.).
Applicability of ITR – 6
Form ITR – 6 can be used by a company, other than a company claiming exemption
under section 11 (exemption under section 11 can be claimed by a charitable/religious
trust).
Non-applicability of ITR – 6
Form ITR – 6 cannot be used by a company claiming exemption under section 11
(exemption under section 11 can be claimed by a charitable/religious trust).
Applicability of ITR – 7
Form ITR – 7 can be used by persons including companies who are required to furnish
return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)
or section 139(4E) or section 139(4F) (i.e., trusts, political parties, institutions, colleges,
investment fund etc.).
Non-applicability of ITR – 7
Form ITR – 7 cannot be used by a person who is not required to furnish return under
section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) or section
139(4E) or section 139(4F) (i.e., trusts, political parties, institutions, colleges, investment
fund etc.).
Source for obtaining the return forms
The return forms (ITR forms) can be downloaded from
Procedure for e-filing the return of income
Income-tax Department has established an independent portal for e-filing the return of
income. The taxpayers can log on to for e-filing the
return of income.
[As amended by Finance Act, 2016]

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