Individuals | Age < 60 years | Mandatory if total income exceeds Rs.2.5 lakh |
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Age > 60 Years < 80 years | Mandatory if total income exceeds Rs.3 lakh | |
Age > 80 years | Mandatory if total income exceeds Rs.5 lakh | |
Hindu Undivided Family- HUF | – | Mandatory if total income exceeds Rs.2.5 lakh |
Companies | – | Mandatory irrespective of Income |
Partnership Firm/LLP | – | Mandatory irrespective of Income |
LLP | – | Mandatory irrespective of Income |
Trust/NGO | – | Mandatory if total income exceeds Rs.10,000 |
AOP/BOI | – | Mandatory if total income exceeds Rs.2.5 lakh |
ITR Forms | Applicability | Due Date |
---|---|---|
ITR1 | This return is filed by Individuals having income from salary, pension, Rental, or other sources upto Rs.50 lakh. Referred as personal ITR | 31st July |
ITR2 | This return is filed by Individuals & HUF whose income is from salary, pension, house property, capital gains, foreign asset/income or other sources. | 31st July (In case of working Partner of a Firm or LLP whose audit is required u/s 44AB due date is 31st October) |
ITR3 | This income is meant for small businesses running as proprietorship or HUF and having income under the head Profit and Gains of Business & Profession (PGBP). | 31st July (In case of Audit under section 44AB then due date is 31st October ) |
ITR4 | This return is for Presumptive Income under Section 44AD & 44ADA etc. to be filed by Individual or HUF who have income from PGBP. | 31st July (In case of Audit under section 44AB then due date is 31st October ) |
ITR5 | This return is for Firms, LLPs, Body of Individuals (BOI) and Association of Persons (AOP). | 31st July (In case of Audit under section 44AB then due date is 31st October ) |
ITR6 | This return is for all type of companies such as Public Limited Company, Private Limited Company, OPC, except Section 8 Company. Referred as corporate ITR or company ITR. | 31st October in all cases |
ITR7 | This return is to be filed by Trust who are required to mandatorily file their returns under Section 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F). | 31st July (In case of Audit under section 44AB then due date is 31st October ) |
Type of ITR | Documents required |
---|---|
ITR1 | Income Tax Login, PAN, Bank Statement, Form-16/16A, Investment proof, Interest Certificates, home Loan certificate etc. |
ITR2 | Income Tax Login, PAN, Bank Statement, Form-16/16A, Investment proof, Interest Certificates, home Loan certificate, Capital gain statement of share trading or property, details of foreign assets or income etc. |
ITR3 | Income Tax Login, PAN, Bank Statement, Form-16/16A, Investment proof, Interest Certificates, home Loan certificate, Business receipts in cash and bank, balance sheet, Profit & Loss A/c etc. |
ITR4 | Income Tax Login, PAN, Bank Statement, Form-16/16A, Investment proof, Interest Certificates, home Loan certificate, Business receipts in cash and bank, balance sheet, Profit & Loss A/c etc. |
ITR5 | Income Tax Login, PAN, Bank Statement, Investment proof, Interest Certificates, Business receipts in cash and bank, balance sheet, Profit & Loss A/c, ledgers etc. |
ITR6 | Income Tax Login, PAN, Bank Statement, Investment proof, Interest Certificates, Business receipts in cash and bank, balance sheet, Profit & Loss A/c, ledgers, Digital Signature Certificate, Audit Report etc. |
ITR7 | Income Tax Login, PAN, Bank Statement, Investment proof, Interest Certificates, Business receipts in cash and bank, balance sheet, Income & Expenditure A/c, ledgers, Digital Signature Certificate, Audit Report etc. |