Instructions for filling ITR-4 SUGAM for A.Y. 2019-20 / F.Y. 2018-19
General Instructions
These instructions are guidelines to help the taxpayers for filling the particulars in Income-tax Return Form-4 for the Assessment Year 2019-20 relating to the Financial Year 2018-19. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.
1. Assessment Year for which ITR-4 SUGAM is applicable
This Return Form is applicable for assessment year 2019-20 only, i.e., it relates to income earned during the Financial Year 2018-19.
2. Who is eligible to use this Return Form?
2. Who is eligible to use ITR-4 SUGAM for A.Y. 2019-20
This Return Form is to be used by an individual or HUF, who is resident other than not ordinarily resident, or a Firm (other than LLP) which is a resident, whose total income for the assessment year 2019-20 does not exceed Rs.50 lakh and who has income under the following heads:-
(a) Income from business where such income is computed on presumptive basis under Section 44AD (i.e. Gross Turnover upto Rs. 2 crore) or Section 44AE (income from goods carriage upto ten vehicles); or
(b) Income from Profession where such income is computed on presumptive basis under Section 44ADA (i.e. Gross receipt upto Rs. 50 lakh); or
(c) Income from Salary/ Pension; or
(d) Income from One House Property; or
(e) Income from Other Sources.
Note 1: The income computed on presumptive basis under sections 44AD or 44AE or 44ADA shall be presumed to have been computed after giving full effect to every loss, allowance, depreciation or deduction under the Income-tax Act.
Note 2: Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used only if the income being clubbed falls into the above income categories.
3. Who is not eligible to use ITR-4 SUGAM
A. This Return Form should not be used by a person who –
(a) is a Director in a company;
(b) has held any unlisted equity shares at any time during the previous year;
(c) has any asset (including financial interest in any entity) located outside India;
(d) has signing authority in any account located outside India; or
(e) has income from any source outside India.
B. This return form also cannot be used by a person who has any income of the following nature during the previous year:-
(a) Profits and gains from business and professions which is not required to be computed u/s 44AD, 44ADA or 44AE, such as income from speculative business, agency business, commission or brokerage income etc.;
(b) Capital gains;
(c) Income from more than one house property;
(d) Income under the head other sources which is of following nature:-
(i) winnings from lottery;
(ii) activity of owning and maintaining race horses;
(iii) income taxable at special rates under section 115BBDA or section 115BBE;
(e) income to be apportioned in accordance with provisions of section 5A; or
(f) agricultural income in excess of ₹5,000.
C. Further, this return form also cannot be used by a person who has any claims of loss/deductions/relief/tax credit etc. of the following nature:-
(a) any brought forward loss or loss to be carried forward under any head of income;
(b) loss under the head ‗Income from other sources‘;
(c) any claim of relief under section 90, 90A or section 91;
(d) any claim of deduction under section 57, other than deduction under clause (iia) thereof (relating to family pension); or
(e) any claim of credit of tax deducted at source in the hands of any other person.
4. SUGAM form is not mandatory
Form ITR-4 (Sugam) is a simplified return form to be used by an assessee, at his option, if he is eligible to declare profits and gains from business and profession on presumptive basis under section 44AD, 44ADA or 44AE. However, in case the assessee keeps and maintains all books of accounts and other documents referred to in section 44AA, and also gets his accounts audited and obtains an audit report taxguru.in as per section 44AB, filling up the Form ITR-4 (Sugam) is not mandatory. In such a case, other regular return forms viz. ITR-3 or ITR-5, as applicable, should be used and not this Form.
5. Annexure-less Return Form
No document (including TDS Certificate) should be attached to this Return Form. All such documents enclosed with this Return Form will be detached and returned to the person filing the return.
6. Manner of filing this Return Form
This Return Form can be filed with the Income-tax Department in any of the following ways–
(A) electronically on the e-filing web portal of Income-tax Department (www.incometaxindiaefiling.gov.in) and verified in any one of the following manner –
(i) digitally signing the verification part, or
(ii) authenticating by way of electronic verification code (EVC), or
(iii) by sending duly signed paper Form ITR-V (Acknowledgment) by post to CPC at the following address –
“Post Bag No. 1, Electronic City Office,
Bengaluru— 560500,
Karnataka‖”.
The Form ITR-V should reach within 120 days from the date of e-filing the return.
(B) in paper form, at the designated offices of Income-tax Department, along with duly signed Form ITR-V. This mode of furnishing return is permissible only in case of taxguru.in super senior citizens (i.e. an individual of the age of 80 years or more at any time during the previous year).
7. Filling out the acknowledgment
Only one copy of this Return Form is required to be filed. Where the Return Form is furnished in paper form , the acknowledgment/ITR-V should be duly filled.
8. Obligation to file return
Every individual or HUF whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum amount which is not chargeable to income tax is obligated to furnish his return of income. The claim of deduction(s) under Chapter VI-A is to be mentioned in Part C of this Return Form. The maximum amount which is not chargeable to income tax for Assessment Year 2019-20, in case of different categories, is as under :-
| Sr No. | Category | Amount (in ₹) |
| (i) | In case of an individual who is below the age of 60 years or a Hindu Undivided Family (HUF) | 2,50,000 |
| (ii) | In case of an individual, being resident in India, who is of the age of 60 years or more at any time during the financial year 2018-19 but below the age of 80 years. | 3,00,000 |
| (iii) | In case of an individual, being resident in India, who is of the age of 80 years or more at any time during the financial year 2018-19. | 5,00,000 |
In case of firms, every firm is required to furnish the return of income in this ITR Form, where profits or gains from business or profession are computed on presumptive basis under section 44AD, section 44ADA or section 44AE.
Item by Item Instructions to fill up the Return Form
Part-A – General Information
| Field No. | Field Name | Instruction |
| A1 | First Name | Enter the First Name as per PAN card |
| A2 | Middle Name | Enter the Middle Name as per PAN card |
| A3 | Last Name | Enter the Last Name as per PAN card |
| A4 | PAN | Enter the PAN as in PAN card |
| A5 | Date of Birth | Enter the Date of Birth as per the PAN card |
| A6 | Flat/ Door/ Block No. | Enter the Flat or House Number |
| A7 | Name of Premises/ Building / Village |
Enter the name of the Premises or Building or Apartment or Village |
| A8 | Road/ Street/Post Office | Enter the name of the Post office or Road or Street in which the house is situated |
| A9 | Area/ Locality | Enter the name of area or locality in which the house is situated |
| A10 | Town/ City/ District | Enter the name of town or City or District in which the house is situated |
| A11 | State | Select the name of State from the dropdown |
| A12 | Country | Enter the name of Country as India |
| A13 | PIN Code/ Zip Code | Enter the PIN Code/ Zip Code of the Post Office |
| A14 | Aadhaar Number (12 digits) / Aadhaar Enrolment Id (28 digits) | Enter the Aadhaar Number (12 digits) as mentioned in Aadhaar Card. In case Aadhaar number has been applied for but not yet allotted, please enter the Aadhaar Enrolment number (28 digits). |
| A15 | Status | Please tick the applicable check box, indicating the status under which the return is being filed-
(a) Individual (b) Hindu Undivided Family (HUF) (c) Firm (other than Limited Liability Partnership) |
| A16 | Residential/ Office Phone Number with STD code/ Mobile No.1 | Enter the residential or office landline number with STD code, or enter PAN holder‘s mobile number. This will be used for official communication with the PAN holder. |
| A17 | Mobile No.2 | Enter the mobile number of PAN holder or that of any other person, as an alternative number for communication. |
| A18 | Email Address (Self) | Enter the PAN holder‘s email address. This will be used for official communication with the PAN holder. |
| Email Address-2 | Enter the Email Address of PAN holder or any other person, as an alternative email address for communication. | |
| A19 | Nature of Employment | In case of individuals, please tick the applicable check box-
(a) If you are a Government Employee, tick ‘Govt’ (b) If you are an employee of Public Sector Enterprise (whether Central or State Government), tick ‘PSU’ (c) If you are drawing pension, tick ‘Pensioners’ (d) If you are an employee of Private Sector concern, tick ‘Others’ |
| A20 | Filed u/s | Please tick the applicable check box, indicating the section under which the return is being filed –
(a) If filed voluntarily on or before the due date, tick ‘139(1)‘ (b) If filed voluntarily after the due date, tick ‘139(4)‘ (c) If this is a revised return, tick ‘139(5)‘ (d) If filed in pursuance to an order under section 119(2)(b) condoning the delay, tick ‘119(2)(b)‘ |
| Or Filed in response to notice u/s | In case the return is being filed in response to a statutory notice, please tick the applicable check box –
(a) If filed in response to a notice under section (d) If filed in response to notice under section 142(1), tick ‘142(1)‘ (c) If filed in response to notice under section 148, tick ‘148‘ (d) If filed in response to notice under section 153A, tick ‘153A‘ (e) If filed in response to notice under section 153C, tick ‘153C‘. |
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| A21 | If revised/defective, enter Receipt No. and Date of filing original return | If this is a revised return, or a return being filed in response to notice under section 139(9), please enter the acknowledgement number and date of filing of the original return. |
| A22 | If filed in response to notice u/s 139(9)/142(1)/148/153A/15 3C or order u/s 119(2)(b)- enter Unique Number & Date of such Notice or Order | In case the return is being filed in response to a statutory notice, or in pursuance to an order under section 119(2)(b) condoning the delay, please enter the Unique number and date of the relevant statutory Notice or condonation order. |
| A23 | Whether this return is being filed by a representative assessee | Please tick the applicable check box. In case the return is being a filed by representative assessee, please furnish the following information:-
(a) Name of the representative (b) Capacity of the representative (select from drop down list) (c) Address of the representative (d) PAN of the representative |
Part B – Gross Total Income
| Field No. | Field Name | Instruction |
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Income from salary/pension |
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| B1 | Income from Business & Profession | In this field, please enter the aggregate of Income chargeable under Business or Profession, as appearing in item No. E8 of Schedule BP. |
| B2(i) | Gross Salary | This is an auto-populated field representing aggregate of the amounts entered at fields (ia), (ib) and (ic) below. |
| B2(i)(a) | Salary as per section 17(1) | Please enter the Salary as per Part B of Form 16 |
| B2(i)(b) | Value of perquisites as per section 17(2) | Please enter the Value of perquisites as per Part B of Form 16 |
| B2(i)(c) | Profits in lieu of salary as per section 17(3) | Please enter the Profits in lieu of salary as per Part B of Form 16 |
| B2(ii) | Less allowances to the extent exempt u/s 10 | Please select the allowances from the drop down (as per list) and enter the amount which is exempt.
In case multiple allowances are claimed as exempt, please enter details of each allowance as separate line item. |
| List of allowances (to be provided in drop down) | Sec 10(5)- Leave Travel concession/assistance Sec 10(6)- Remuneration received as an official, by whatever name called, of an Embassy, High Commission etc. | |
| Sec 10(7)- Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering services outside India | ||
| Sec 10(10)- Death–cum-retirement gratuity received | ||
| Sec 10(10A)- Commuted value of pension received | ||
| Sec 10(10AA)- Earned leave encashment on retirement | ||
| Sec 10(10B)(i)- Retrenchment Compensation received in respect of schemes not approved | ||
| Sec 10(10B)(ii)- Retrenchment Compensation received in respect of approved scheme | ||
| Sec 10(10C)- Amount received/ receivable on voluntary retirement or termination of service | ||
| Sec 10(10CC)- Tax paid by employer on non-monetary perquisite | ||
| Sec 10(13A)- House rent allowance | ||
| Sec 10(14)(i)- Prescribed allowances or benefits specifically granted to meet expenses incurred in performance of duties of office or employment | ||
| Sec 10(14)(ii)- Prescribed allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate for increased cost of living. | ||
| Any Other – In case of any other allowances enter the details in a text box provided. | ||
| B2(iii) | Net Salary (i – ii) | This is an auto-populated field representing the net amount, after deducting the exempt allowances [B2(ii)] from the Gross Salary [B2(i)] |
| B2(iv) | Deductions u/s 16 (iva + ivb + ivc)
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This is an auto-populated field representing aggregate of the amounts entered at fields (iva), (ivb) and (ivc) below. |
| B2(iv)(a) | Standard Deduction u/s 16(ia) | Please enter the Standard Deduction admissible u/s 16(ia) (as per Part B of Form 16) |
| B2(iv)(b) | Entertainment allowance u/s 16(ii)
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Please enter the amount of Entertainment allowance admissible as deduction u/s 16(ii) (as per Part B of Form 16) |
| B2(iv)(c) | Professional tax u/s 16(iii) | Please enter the amount of Professional tax paid which is admissible as deduction u/s 16(iii) (as per Part B of Form 16) |
| B2(v) | Income chargeable under the Head ‘Salaries’ (iii – iv)
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This is an auto-populated field representing the net amount, after claiming deductions under section 16 [B2(iv)] against the Net Salary [B2(iii)] |
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Income from house property |
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| B3 | Type of House Property | Please tick the applicable check box, indicating the usage of the house property during the previous year-
(a) If the house property consist of a house, or part of a house, which is self-occupied, or treated as self-occupied u/s 23(2), tick ‗Self-Occupied‘ (b) If the house property, or part thereof, was actually let out during whole or part of the year, tick ‗Let Out‘ (c) If the house property, or part thereof, is deemed to be let out u/s 23(4), tick ‗Deemed Let Out‘ |
| B3(i) | Gross rent received/ receivable/ letable value during the year
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If the house property is actually let out, please enter the amount of actual rent received or receivable in respect of the property during the year. Otherwise, enter the amount for which the property might reasonably be expected to let during the year. |
| B3(ii) | Tax paid to local authorities | Please enter the amount of tax on house property which has been actually paid during the year, to local authorities such as municipal taxes paid etc. |
| B3(iii) | Annual Value (i – ii) | This is an auto-populated field representing the amount of Gross rent [B3(i)] as reduced by Tax paid to local authorities [B3(ii)]. |
| B3(iv) | 30% of Annual Value | Please enter 30% of Annual Value so arrived at. |
| B3(v) | Interest payable on borrowed capital
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In case the property has been acquired/ constructed/ repaired/ renewed/ reconstructed with borrowed capital, please enter the actual amount of interest payable on such borrowed capital. In case the house property is ‗self-occupied‘ as per provisions of section 23(2), the amount of interest payable on borrowed capital shall be restricted to Rs. 2 lakh or 30 thousand, as the case may be. |
| B3(vi) | Arrears/Unrealized Rent received during the year Less 30%
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In case arrears of rent have been received, or unrealised rent has been realised subsequently from a tenant in respect of the house property, during the year, please enter the amount of arrears/ unrealized rent so received, after reducing a sum equal to 30% of the arrears/unrealised rent. |
| B3(vii) | Income chargeable under the head ‘House Property’ (iii – iv – v) + vi
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This is an auto-populated field which represents the income chargeable under the head House Property‘.
The same is computed as Annual Value [B3(iii)] less Standard deduction [B3(iv)] less Interest payable on borrowed capital [B3(v)], including the arrears/unrealized rent, if any [B3(vi)]. If the net computation under the head ‗House Property‘ is a loss, the same can be set-off against income under any other head, only to the extent such loss does not exceed Rs. 2 lakh. In case loss under house property exceeds Rs.2 lakh, and the remaining loss is required to be carried forward, other regular ITR Form should be used and not the Form ITR-1 (Sahaj). |
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Income from other Sources |
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| B4 | Income from other Sources | Please select the nature of income from the drop down (as per list given below) and enter the amount of income.
In case multiple items of income are to be reported, please enter details of each income as separate line item. List of category of income:- (a) Interest from Savings Bank Account (b) Interest from Deposit (Bank/Post Office/ Cooperative Society) (c) Interest from Income Tax Refund (d) Family pension (e) Any Other – In case of any other income enter the details in a text box provided. |
| Less: Deduction u/s 57(iia) (In case of family pension only) | In case you have reported family pension as one of the sources of income in the above column, please enter the amount of deduction admissible as per section 57(iia) [i.e. 1/3 of the amount of family pension received, or rupees fifteen thousand, whichever is less]. | |
| B5 | Gross Total Income (B1+B2+B3+B4) | This is an auto-populated field which represents the aggregate of Income from Salary‘ [B2(v)] , House Property‘ [B3(vii)] and Income from Other Sources‘ (B4). |
Part –C – Deductions and taxable total income
In this part, please provide the details of deduction under Chapter VI-A claimed and computation of taxable total income during the year- |
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Column
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Section |
Nature of
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Instruction |
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C1 |
80C |
Deduction in respect of life
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Please enter the amount paid or deposited towards life insurance premium, contribution to any Provident Fund set up by the Government, employees contribution to a recognised Provident Fund or an approved superannuation fund, contribution to deferred annuity plan, subscription to National Savings Certificates, tuition fees, payment or repayment of amounts borrowed for purposes of purchase/ construction of a residential house, and other similar payments/ investments which are eligible for deduction under section 80C of the Income-tax Act.The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs.1,50,000. |
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C2 |
80CCC |
Deduction in respect of contribution to certain Pension Funds |
Please enter the amount paid towards any annuity plan of LIC or any other insurer for receiving pension from the pension fund, which is eligible for deduction under section 80CCC.The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs. 1,50,000. |
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C3 |
80CCD(1) |
Deduction in respect of contribution to pension scheme of Central
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Please enter the total amount paid or deposited during the year, in your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (1) of section 80CCD.The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs. 1,50,000. |
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C4 |
80CCD(1B) |
Deduction in respect of contribution to pension scheme of Central
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Please enter the amount paid or deposited during the year, in your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (1B) of section 80CCD.The amount eligible under this sub-section is subject to a maximum limit of Rs. 50,000 and further condition that no claim should have been made under sub-section (1) in respect of the same amount. |
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C5 |
80CCD(2) |
Deduction in respect of contribution of employer to pension scheme of Central
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Please enter the amount of employer‘s contribution paid during the year to your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (2) of section 80CCD.The amount eligible is subject to maximum limit of 10% of salary. |
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C6 |
80CCG |
Deduction in respect of investment made under an equity savings scheme |
Please enter the amount of investment made in listed equity shares or listed units of an equity oriented fund, notified as Equity Saving Scheme, which is eligible for deduction under section 80CCG.The amount eligible is 50% of the investment made, subject to maximum limit of Rs 50,000/- and further conditions specified therein. |
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C7 |
80D |
Deduction in respect of health insurance premia |
Please select the claim of medical expenditure or health insurance premium from the drop down and enter the actual amount paid during the year. In case of multiple claims, details of each claim
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C8 |
80DD |
Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability |
Please enter the details of expenditure actually incurred for medical treatment, training and rehabilitation of a dependent person with disability by selecting the appropriate options from the drop down.1. Dependent person with disability2. Dependent person with severe disabilityThe amount eligible for deduction is subject to maximum limit of ₹ 75,000, in case of dependent person with disability, and ₹ 1,25,000 in case of dependent person with severe disability. |
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C9 |
80DDB |
Deduction in respect of medical treatment etc. |
Please enter the details of expenditure actually incurred on medical treatment of specified diseases for self, dependent or a member of HUF. Please select the appropriate options from the drop down menu and enter relevant amount.1. Self or Dependent 2. Senior Citizen – Self or DependentThe amount eligible for deduction is subject to a maximum limit of ₹ 40,000 during the year. However, in case of senior citizen the applicable limit is ₹1,00,000. |
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C10 |
80E |
Deduction in respect of interest on loan taken for higher education |
Please enter the amount paid during the year by way of interest on loan taken from any financial institution or approved charitable institution for the purpose of pursuing higher education of self or relative which is eligible for deduction u/s 80E. |
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C11 |
80EE |
Deduction in respect of interest on loan taken for residential house property |
Please enter the amount paid during the year by way of interest on loan taken from any financial institution for the purposes of acquisition of a residential property, which is eligible for deduction u/ 80EE.The amount eligible for deduction is subject to a maximum limit of ₹ 50,000 during the year and further conditions specified in sub-section (3) of section 80EE. |
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C12 |
80G |
Deduction in respect of donations to certain funds, charitable institutions, etc. |
Please enter the amount of donations made during the year to charitable institutions or specified funds. Please fill up details of donations in Schedule 80G. |
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C13 |
80GG |
Deduction in respect of rents paid |
Please enter the amount paid during the year towards rent in respect of any furnished/ unfurnished residential accommodation, in excess of 10% of total income, which is eligible for deduction u/s 80GG.The amount eligible for deduction is subject to a maximum limit of ₹ 60,000 during the year and further conditions specified therein. |
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80GGA |
Deduction in respect of certain donations for scientific research or rural development |
Please enter the amount of donation made during the year to a research association, university, college or other institution, public sector company, local authority or an approved association or institution for carrying out scientific research, or research in social science or statistical research or implementation of rural development programme or carrying out any eligible project or scheme, which is eligible for deduction u/s 80GGA. |
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C14 |
80GGC |
Deduction in respect of contributions given by any person to Political parties |
Please enter the amount of contribution made to a Political party or an electoral trust during the year which is eligible for deduction u/s 80GGC.This deduction is not admissible for any sum contributed by way of cash. |
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C15 |
80TTA |
Deduction in respect of interest on deposits in savings account |
Please enter the amount of income by way of interest on deposits in savings account(s) with a bank or a co-operative bank or a post office which is eligible for deduction u/s 80TTA.The amount eligible for deduction u/s 80TTA is subject to a maximum limit of ₹ 10,000 during the year. |
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C16 |
80TTB |
Deduction in respect of interest on deposits in case of senior citizens |
This deduction can be claimed only by a senior citizen. If you are a senior citizen, please enter the amount of income by way of interest on deposits with a bank or a co-operative bank or a post office which is eligible for deduction u/s 80TTB.The amount eligible for deduction u/s 80TTB is subject to a maximum limit of ₹ 50,000 during the year. |
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C17 |
80U |
Deduction in case of a person with disability |
This deduction can be claimed only by a resident individual who is certified by the medical authority to be a person with disability.If you are a person with disability, please enter the amount eligible for deduction by selecting the appropriate options:1. Self with Disability – ₹ 75,0002. Self with Severe disability – ₹ 1,25,000 |
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C18 |
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Total Deductions |
Please enter the aggregate amount of deductions claimed under Chapter VI-A. |
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C19 |
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Taxable Total Income |
This is an auto-populated field representing the Total Income which is computed as Gross Total Income [B5] reduced by claim of total deductions [C1]. |
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Part –D – Tax Computation and Tax Status
| Field No. | Field Name | Instruction |
| D1 | Tax payable on total income | Please compute the amount of tax payable on Total Income as per the tax computation table given below. |
| D2 | Rebate u/s 87A | If you are a resident individual, whose total income does not exceed ₹3,50,000, you can claim rebate of income-tax u/s 87A, of an amount equal to income-tax payable, or ₹2,500, whichever is less. |
| D3 | Tax payable after
Rebate |
Please enter the tax payable after claiming rebate (D1 – D2). |
| D4 | Health and Education Cess @4% | Please compute health and education cess @4% of the tax after rebate. (i.e. 4% of D3) |
| D5 | Total Tax & Cess | Please enter the sum of tax after rebate and health & education cess. (D3 + D4) |
| D6 | Relief u/s 89 | Please enter the amount of tax relief admissible u/s 89(1), computed as per Form 10E or as mentioned in Part B of Form 16, in respect of arrears or advances of salary received during the year. |
| D7 | Balance Tax After Relief |
Please enter the difference of amount between Total Tax & cess and Relief u/s 89. |
| D8 | Interest u/s 234A | Please compute the amount of interest payable for delay in filing return of income, if any, as per provisions of section 234A. |
| D9 | Interest u/s 234B | Please compute the amount of interest payable for short-payment of advance tax, if any, as per provisions of section 234B. |
| D10 | Interest u/s 234C | Please compute the amount of interest payable for deferred payment of advance tax as per provisions of section 234C. |
| D11 | Fee u/s 234F | Please enter the amount of fees payable for delay in filing return of income as per section 234F. |
| D12 | Total Tax, Fee and Interest | Please compute the total sum payable towards tax, fee and interest after claiming relief. (D7+D8+D9+D10+D11) |
| D13 | Total Advance Tax Paid | Please enter the amount of Advance Tax paid during the year. Please fill up details of challan etc. in Schedule-IT. |
| D14 | Total Self-Assessment Tax Paid | Please enter the amount of self-assessment Tax paid. Please fill up details of challan etc. in Schedule-IT. |
| D15 | Total TDS Claimed | Please enter the total amount of TDS claimed. Please fill up details of tax deducted at source in Schedule TDS-1 (in case of salary) or in Schedule TDS-2 (in case of other payments) as applicable. |
| D16 | Total TCS Claimed | Please enter total amount of TCS claimed. Please fill up details of tax collected at source in Schedule TCS. |
| D17 | Total Taxes Paid | This is an auto-populated field, which represents aggregate of taxes paid during the year, by way of advance tax, self-assessment tax, TDS and TCS. (D13+D14+D15+D16) |
| D18 | Amount payable (D12– D17) (if D12 > D17) | Please compute the net amount payable, if any, after claiming credit of taxes paid (D12 – D17) |
| D19 | Refund (D17 – D12) (if D17 > D12) | Please compute the net amount refundable, if any, after claiming credit of taxes paid (D17 – D12). |
| D20 | Exempt income (For reporting Purposes) | Please provide the details of incomes which are claimed exempt from taxation by selecting the appropriate option from the drop down. If multiple items of income are to be reported as exempt, please provide details of each income as separate line item.
Please also note that the maximum amount of agriculture income that can be reported in Form ITR-1 is upto Rs.5,000. If you are having agriculture income exceeding Rs.5,000, please use other regular ITR Forms. |
| List of other types of exempt income (drop down to be provided) |
Sec 10(10BC)-Any amount from the Central/State Govt./local authority by way of compensation on account of any disaster. | |
| Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause (a) to (d) of Sec.10(10D) | ||
| Sec 10(11)- Statutory Provident Fund received | ||
| Sec 10(12)- Recognized Provident Fund received | ||
| Sec 10(12A)- Proceeds from National Pension System on closure or opting out upto forty per cent of total sum payable | ||
| Sec 10(12B)- Partial withdrawals from National Pension System upto twenty five per cent of employees contribution | ||
| Sec 10(13)- Approved superannuation fund received | ||
| Sec 10(16)- Scholarships granted to meet the cost of education | ||
| Sec 10(17)- Allowance MP/ MLA/ MLC | ||
| Sec 10(17A)- Award instituted by Government | ||
| Sec 10(18)- Pension received by winner of “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award Defense Medical Disability Pension | ||
| Sec 10(19)- Armed Forces Family pension in case of death during operational duty | ||
| Sec 10(26)- Any income as referred to in section 10(26) | ||
| Sec 10(26AAA)- Any income as referred to in section 10(26AAA) | ||
| Sec 10(34)- (Exempted Dividend Income) | ||
| Sec 10(35)- Income from units of a mutual funds, units from administrator of specified undertaking, units from specified company | ||
| Any Other- In case of any other exempt income enter the details in a text box provided. | ||
| D21 | Details of Bank Accounts held in India at any time during the previous year
|
Please provide the details of all the savings/current accounts held by you at any time in India during the previous year. It is not mandatory to provide details of dormant accounts which are not operational for more than 3 years. Please indicate the account in which you would like to get your refund credited irrespective of whether you have refund or not. The account number given should be as per Core Banking Solution (CBS) system of the bank. |
| IFS Code of the bank | Please enter the IFS Code of the Bank (11 digits) | |
| Name of the Bank | Please enter name of the Bank | |
| Account Number | Please enter account number of the Bank |
Schedule BP – Details of Income from Business or Profession
| Presumptive business income u/s 44AD | ||
| Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction. Please note that the scheme of presumptive business income u/s 44AD is not applicable for persons carrying on professions as referred to in Section 44AA, or earning income in the nature of commission or brokerage or carrying on any agency business. In such cases, it is mandatory to maintain books of accounts as required u/s 44AA and return of income should be filed in regular Form ITR-3 or ITR-5, as applicable. | ||
| Field No. | Field Name | Instruction |
| E1 | Gross Turnover or Gross Receipts:- | |
| E1(a) | Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received before specified date |
Please enter the amount of turnover realized through account payee cheque or account payee bank draft or bank electronic clearing system during the previous year or before the due date for filing return u/s 139(1). |
| E1(b) | Any other mode | Please enter the amount of turnover realized through any other mode (cash). |
| E2 | Presumptive Income under section 44AD:- | |
| E2(a) | 6% of E1a or the amount claimed to have been earned, whichever is higher | Please enter the presumptive income in respect of the turnover realised through account payee cheque etc. mentioned at E1a. The presumptive income is to be computed @6% of Turnover mentioned at E1a, or the actual amount claimed to have been earned, whichever is higher. |
| E2(b) | 8% of E1b or the amount claimed to have been earned, whichever is higher | Please enter the presumptive income in respect of the turnover realised through other modes (cash) etc. as mentioned at E1b. The presumptive income is to be computed @8% of Turnover mentioned at E1b, or the actual amount claimed to have been earned, whichever is higher. |
| E2(c) | Total | This is an auto-populated field which represents the total amount of presumptive income declared u/s 44AD [E2(a) + E2(b)]. |
| Note:- | In case the actual amount claimed to have been earned is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable. | |
| Presumptive professional income u/s 44ADA | ||
| Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction. | ||
| E3 | Gross Receipts | Please enter total gross receipts during the previous year from professions referred to in section 44AA (legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration or any other notified profession). In case the total gross receipts from the eligible profession exceeds Rs.50 Lakh, please fill up regular ITR Form-3 or Form-5, as applicable. |
| E4 | Presumptive Income under section 44ADA (50% of E3) or the amount claimed tohave been earned, whichever is higher | Please enter the presumptive income in respect of the total gross receipts from the eligible professions. The presumptive income is to be computed @50% of the total gross receipts mentioned at E3, or the actual amount claimed to have been earned, whichever is higher. |
| Note:- | In case the actual amount claimed to have been earned is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable. | |
| Presumptive income from goods carriages u/s 44AE | ||
| Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction. | ||
| Table | Please provide the details of each goods carriage, period for which used during the year and presumptive income therefrom. Add rows as necessary. | |
| Col. 1 | Registration No. | Please enter registration number of each goods carriage used during the previous year. |
| Col. 2 | Whether owned/ leased/ hired | Please select whether the vehicle is “Owned”/ “Leased”/”Hired”. |
| Col. 3 | Tonnage capacity | Please enter tonnage capacity of the goods carriage in metric ton. |
| Col. 4 | Number of months | Please enter months for which goods carriage was owned/leased/hired by assessee during the previous year. |
| Col. 5 | Presumptive income u/s 44AE | Please enter the presumptive income from each goods carriage u/s 44AE during the previous year.
The presumptive income is to be computed |
| vehicle (i.e. tonnage exceeding 12 Metric Ton) and @Rs.7,500 per month for other than heavy goods vehicle, or the actual amount claimed to have been earned, whichever is higher. | ||
| E5 | Presumptive Income from Goods Carriage u/s 44AE | This is an auto-populated field which represents the aggregate of presumptive incomes from business of plying, hiring or leasing goods carriages u/s 44AE. This is the total of amounts entered in column 5 of the table in respect of each goods carriage. |
| E6 | Salary and interest paid to the partners | If you are a partnership firm (other than LLP), please enter the amount of salary and interest paid to the partners, to extent admissible as per Section 40(b). |
| E7 | Presumptive Income u/s 44AE | This is an auto-populated field which represents the presumptive income under Section 44AE, net of deduction on account of salary and interest paid to partners. [E5 – E6] |
| Note:- | In case the actual amount claimed to have been earned from goods carriage is less than the presumptive income prescribed u/s 44AE, or the number of vehicles owned at any time during the year exceeds ten, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable. | |
| E8 | Income chargeable under Business or Profession | This is an auto-populated field which represents the aggregate of incomes chargeable under the head Business or Profession. [E2(c) + E4 + E7] |
| Information regarding Turnover/Gross Receipt reported for GST | ||
| Please provide the details of all GSTIN No. registered and respective amounts of annual value of outward supplies reported against each GSTIN. Add rows as necessary. | ||
| E9 | GSTIN No(s). | Please enter the GSTIN No. |
| E10 | Annual value of outward supplies as per the GST returns filed | Please enter the total annual value of outward supplies reported against each GSTIN No. separately based on the monthly GST returns. |
| Financial Particulars of the Business | ||
| Please furnish the information below as on 31st day of March, 2019. The information sought at columns E15, E19, E20 and E22 is mandatory. The information sought at other columns should be furnished, if available. | ||
| E11 | Partners/ Members own capital | Please enter Partners/ Members own capital |
| E12 | Secured loans | Please enter total of secured loans |
| E13 | Unsecured loans | Please enter total of unsecured loans |
| E14 | Advances | Please enter aggregate of trade advances received |
| E15 | Sundry creditors | Please enter total amount of sundry creditors |
| E16 | Other liabilities | Please enter total of other liabilities (not specifically mentioned at E11 to E15 above) |
| E17 | Total capital and liabilities | Please enter total of capital and liabilities (E11 + E12 + E13 + E14 + E15 + E16) |
| E18 | Fixed assets | Please enter written down value of fixed assets |
| E19 | Inventories | Please enter closing value of stock-in-trade |
| E20 | Sundry debtors | Please enter the total of sundry debtors |
| E21 | Balance with banks | Please enter the aggregate of bank balances |
| E22 | Cash-in-hand | Please enter cash-in-hand |
| E23 | Loans and advances | Please enter aggregate of loans and advances given |
| E24 | Other assets | Please enter aggregate of other assets (not
specifically mentioned at E18 to E23 above) |
| E25 | Total assets | Please enter total of all assets (E18 + E19 + E20 + E21 + E22 + E23 + E24) |
Schedule 80G – Details of donations entitled for deduction u/s 80G
Please furnish following details of donations made to charitable institutions or specified funds during the year in the respective table given in the Schedule:-
1. Name and address of donee
2. PAN of donee
3. Total amount of donation – give break-up of amount paid in cash/other mode
4. Amount which is eligible for deduction
In Table A, furnish details of donations entitled for 100% deduction without qualifying limit. In Table B, furnish details of donations entitled for 50% deduction without qualifying limit. In Table C, furnish details of donations entitled for 100% deduction subject to qualifying limit In Table D, furnish details of donations entitled for 50% deduction subject to qualifying limit.
Schedule-IT: Details of Advance/Self-assessment tax payments
| Please enter the relevant details of payment of advance tax or self-assessment tax. | ||
| Column No. |
Field Name | Instruction |
| 1 | BSR Code | Please enter the seven digit BSR code of Bank at which tax was deposited. |
| 2 | Date of Deposit | Please enter date on which tax was deposited in DD/MM/YYYY format. |
| 3 | Serial Number of Challan | Please enter the Serial Number of Challan. |
| 4 | Tax paid | Please enter the tax amount deposited. |
Schedule-TCS: Details of TCS
| Please enter the relevant details of taxes collected at source (as appearing in Form 27D) | ||
| Column No. |
Field Name | Instruction |
| 1 | TAN of the Collector | Please enter the TAN of the Collector. |
| 2 | Name of the Collector | Please enter the name of the Collector. |
| 3 | Details of amount paid as mentioned in Form 26AS | Please enter the gross amount of receipt in respect of which tax has been collected at source. |
| 4 | Tax collected | Please enter the amount of tax which has been collected at source. |
| 5 | Amount out of (4) being claimed | Please enter the amount of TCS collected for which credit is being claimed in this year. Please ensure that the corresponding income has also been offered in this year in the relevant head. |
Schedule TDS-1 – Details of TDS from salary
| Please enter the relevant details of taxes deducted at source (as appearing in Form 16) | ||
| Column No. |
Field Name | Instruction |
| 1 | TAN of the Employer | Please enter the TAN of the Employer. |
| 2 | Name of the Employer | Please enter the name of the Employer. |
| 3 | Income under salary | Please enter the gross amount of salary in respect of which tax has been deducted at source. |
| 4 | Tax deducted | Please enter the amount of tax which has been deducted at source. |
Schedule TDS-2 – Details of TDS on income other than salary
| Please enter the relevant details of taxes deducted at source (as appearing in Form 16A/16C) | ||
| Column No. |
Field Name | Instruction |
| 2 | TAN of the Deductor/PAN of Tenant | Please enter the TAN of the Deductor. In case tax has been deducted by the tenant, provide the PAN of the Tenant. |
| 3 & 4 | Unclaimed TDS brought forward (b/f) | Please enter details of TDS brought forward for which no credit has been claimed in earlier years. Enter the financial year in which TDS was deducted and amount of TDS in column 3 and column 4 respectively. |
| 5 | TDS of the current
financial year |
Please enter the amount of Tax deducted at source for the current financial year. |
| 6 | TDS credit being claimed this year | Please enter the amount of TDS collected for which credit is being claimed in this year. Please ensure that the corresponding income has also been offered in this year in the relevant head. |
| 7 & 8 | Corresponding income offered | Please enter the details of corresponding income offered, in respect of which TDS credit is being claimed, in this year.
Enter the gross amount of income and head under which offered in column 7 and column 8 respectively. |
| 9 | TDS credit being carried forward | Please enter the amount of remaining TDS credit which is being carried forward to subsequent years. |
Verification:
In verification part, please enter the name, father‘s name and PAN of the person who is filing the return. Return of income can be verified by the individual himself, or by persons authorised on his behalf in cases referred to in sub-clauses (ii), (iii) and (iv) of clause (a) of section 140 of the Income-tax Act. In such cases however permanent account number of the authorised person is required to be mentioned in verification and capacity has to be mentioned as per the drop down provided.
In case of HUF, return of income can be verified by the Karta of HUF. In case Karta is absent from India, or is mentally incapacitated, the return can be verified by any other adult member of the family.
In case of a Firm, return of income can be verified by the managing partner. In case the managing partner is not able to do so for any unavoidable reason, the return can be verified by any other partner of firm, who is not a minor.
Before signing the verification, please ensure that the information given in the return and the schedules and the amount of total income, deductions, claims and other particulars shown are true and correct and are in accordance with the provisions of the Income-tax Act, 1961 and the Income Tax Rules, 1962. Please note that making a false statement in the return or in the accompanying schedules is liable for prosecution under section 277 of the Income-tax Act, 1961.
TRP Details
This return can be prepared by a Tax Return Preparer (TRP) also in accordance with the Tax Return Preparer Scheme. If the return has been prepared by TRP, the relevant details have to be filled by him and the return has to be countersigned by him in the space provided in the said item.
Tax Computation Table
(i) In case of every individual (other than resident individual who is of the age of 60 years or more at any time during the financial year 2018-19) or HUF –
| Income | Tax Liability | |
| 1 | Upto 2,50,000 | Nil |
| 2 | Between 2,50,001 – 5,00,000 | 5% of income in excess of 2,50,000 |
| 3 | Between 5,00,001 – 10,00,000 | 12,500 + 20% of income in excess of 5,00,000 |
| 4 | Above 10,00,000 | 1,12,500 + 30% of income in excess of 10,00,000 |
(ii) In case of resident individual who is of the age of 60 years or more but less than 80 years at any time during the financial year 2018-19 –
| Income | Tax Liability | |
| 1 | Upto 3,00,000 | Nil |
| 2 | Between 3,00,001 – 5,00,000 | 5% of income in excess of 3,00,000 |
| 3 | Between 5,00,001 – 10,00,000 | 10,000 + 20% of income in excess of 5,00,000 |
| 4 | Above 10,00,000 | 1,10,000 + 30% of income in excess of 10,00,000 |
(iii) In case of resident individual who is of the age of 80 years or more at any time during the financial year 2018-19 –
| Income | Tax Liability | |
| 1 | Upto 5,00,000 | Nil |
| 2 | Between 5,00,001 – 10,00,000 | 20% of income in excess of 5,00,000 |
| 3 | Above ₹10,00,000 | ₹1,00,000 + 30% of income in excess of ₹10,00,000 |
(iv) In case of a Firm, tax is to be calculated at flat rate of 30% of taxable income.
Paper return
In case of paper returns the information in certain columns which is being auto-populated, has to be computed and furnished by the taxpayer manually.
BUSINESS CODES FOR ITR FORMS FOR A.Y 2019-20
| Sector | Sub-Sector | Code |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY |
Growing and manufacturing of tea | 01001 |
| Growing and manufacturing of coffee | 01002 | |
| Growing and manufacturing of rubber | 01003 | |
| Market gardening and horticulture specialties | 01004 | |
| Raising of silk worms and production of silk | 01005 | |
| Raising of bees and production of honey | 01006 | |
| Raising of poultry and production of eggs | 01007 | |
| Rearing of sheep and production of wool | 01008 | |
| Rearing of animals and production of animal products | 01009 | |
| Agricultural and animal husbandry services | 01010 | |
| Soil conservation, soil testing and soil desalination services | 01011 | |
| Hunting, trapping and game propagation services | 01012 | |
| Growing of timber, plantation, operation of tree nurseries and conserving of forest | 01013 | |
| Gathering of tendu leaves | 01014 | |
| Gathering of other wild growing materials | 01015 | |
| Forestry service activities, timber cruising, afforestation and reforestation | 01016 | |
| Logging service activities, transport of logs within the forest | 01017 | |
| Other agriculture, animal husbandry or forestry activity n.e.c | 01018 | |
| FISH FARMING | Fishing on commercial basis in inland waters | 02001 |
| Fishing on commercial basis in ocean and coastal areas | 02002 | |
| Fish farming | 02003 | |
| Gathering of marine materials such as natural pearls, sponges, coral etc. | 02004 | |
| Services related to marine and fresh water fisheries, fish hatcheries and fish farms | 02005 | |
| Other Fish farming activity n.e.c | 02006 | |
| MINING AND QUARRYING |
Mining and agglomeration of hard coal | 03001 |
| Mining and agglomeration of lignite | 03002 | |
| Extraction and agglomeration of peat | 03003 | |
| Extraction of crude petroleum and natural gas | 03004 | |
| Service activities incidental to oil and gas extraction excluding surveying | 03005 | |
| Mining of uranium and thorium ores | 03006 | |
| Mining of iron ores | 03007 | |
| Mining of non-ferrous metal ores, except uranium and thorium ores | 03008 | |
| Mining of gemstones | 03009 | |
| Mining of chemical and fertilizer minerals | 03010 | |
| Mining of quarrying of abrasive materials | 03011 | |
| Mining of mica, graphite and asbestos | 03012 | |
| Quarrying of stones (marble/granite/dolomite), sand and clay | 03013 | |
| Other mining and quarrying | 03014 | |
| Mining and production of salt | 03015 | |
| Other mining and quarrying n.e.c | 03016 | |
| MANUFACTURING | Production, processing and preservation of meat and meat products | 04001 |
| Production, processing and preservation of fish and fish products | 04002 | |
| Manufacture of vegetable oil, animal oil and fats | 04003 | |
| Processing of fruits, vegetables and edible nuts | 04004 | |
| Manufacture of dairy products | 04005 | |
| Manufacture of sugar | 04006 | |
| Manufacture of cocoa, chocolates and sugar confectionery | 04007 | |
| Flour milling | 04008 | |
| Rice milling | 04009 | |
| Dal milling | 04010 | |
| Manufacture of other grain mill products | 04011 | |
| Manufacture of bakery products | 04012 | |
| Manufacture of starch products | 04013 | |
| Manufacture of animal feeds | 04014 | |
| Manufacture of other food products | 04015 | |
| Manufacturing of wines | 04016 | |
| Manufacture of beer | 04017 | |
| Manufacture of malt liquors | 04018 | |
| Distilling and blending of spirits, production of ethyl alcohol | 04019 | |
| Manufacture of mineral water | 04020 | |
| Manufacture of soft drinks | 04021 | |
| Manufacture of other non-alcoholic beverages | 04022 | |
| Manufacture of tobacco products | 04023 | |
| Manufacture of textiles (other than by handloom) | 04024 | |
| Manufacture of textiles using handlooms (khadi) | 04025 | |
| Manufacture of carpet, rugs, blankets, shawls etc. (other than by hand) | 04026 | |
| Manufacture of carpet, rugs, blankets, shawls etc. by hand | 04027 | |
| Manufacture of wearing apparel | 04028 | |
| Tanning and dressing of leather | 04029 | |
| Manufacture of luggage, handbags and the like saddler and harness | 04030 | |
| Manufacture of footwear | 04031 | |
| Manufacture of wood and wood products, cork, straw and plaiting material | 04032 | |
| Manufacture of paper and paper products | 04033 | |
| Publishing, printing and reproduction of recorded media | 04034 | |
| Manufacture of coke oven products | 04035 | |
| Manufacture of refined petroleum products | 04036 | |
| Processing of nuclear fuel | 04037 | |
| Manufacture of fertilizers and nitrogen compounds | 04038 | |
| Manufacture of plastics in primary forms and of synthetic rubber | 04039 | |
| Manufacture of paints, varnishes and similar coatings | 04040 | |
| Manufacture of pharmaceuticals, medicinal chemicals and botanical products | 04041 | |
| Manufacture of soap and detergents | 04042 | |
| Manufacture of other chemical products | 04043 | |
| Manufacture of man-made fibers | 04044 | |
| Manufacture of rubber products | 04045 | |
| Manufacture of plastic products | 04046 | |
| Manufacture of glass and glass products | 04047 | |
| Manufacture of cement, lime and plaster | 04048 | |
| Manufacture of articles of concrete, cement and plaster | 04049 | |
| Manufacture of Bricks | 04050 | |
| Manufacture of other clay and ceramic products | 04051 | |
| Manufacture of other non-metallic mineral products | 04052 | |
| Manufacture of pig iron, sponge iron, Direct Reduced Iron etc. | 04053 | |
| Manufacture of Ferro alloys | 04054 | |
| Manufacture of Ingots, billets, blooms and slabs etc. | 04055 | |
| Manufacture of steel products | 04056 | |
| Manufacture of basic precious and non-ferrous metals | 04057 | |
| Manufacture of non-metallic mineral products | 04058 | |
| Casting of metals | 04059 | |
| Manufacture of fabricated metal products | 04060 | |
| Manufacture of engines and turbines | 04061 | |
| Manufacture of pumps and compressors | 04062 | |
| Manufacture of bearings and gears | 04063 | |
| Manufacture of ovens and furnaces | 04064 | |
| Manufacture of lifting and handling equipment | 04065 | |
| Manufacture of other general purpose machinery | 04066 | |
| Manufacture of agricultural and forestry machinery | 04067 | |
| Manufacture of Machine Tools | 04068 | |
| Manufacture of machinery for metallurgy | 04069 | |
| Manufacture of machinery for mining, quarrying and constructions | 04070 | |
| Manufacture of machinery for processing of food and beverages | 04071 | |
| Manufacture of machinery for leather and textile | 04072 | |
| Manufacture of weapons and ammunition | 04073 | |
| Manufacture of other special purpose machinery | 04074 | |
| Manufacture of domestic appliances | 04075 | |
| Manufacture of office, accounting and computing machinery | 04076 | |
| Manufacture of electrical machinery and apparatus | 04077 | |
| Manufacture of Radio, Television, communication equipment and apparatus | 04078 | |
| Manufacture of medical and surgical equipment | 04079 | |
| Manufacture of industrial process control equipment | 04080 | |
| Manufacture of instruments and appliances for measurements and navigation | 04081 | |
| Manufacture of optical instruments | 04082 | |
| Manufacture of watches and clocks | 04083 | |
| Manufacture of motor vehicles | 04084 | |
| Manufacture of body of motor vehicles | 04085 | |
| Manufacture of parts & accessories of motor vehicles & engines | 04086 | |
| Building & repair of ships and boats | 04087 | |
| Manufacture of railway locomotive and rolling stocks | 04088 | |
| Manufacture of aircraft and spacecraft | 04089 | |
| Manufacture of bicycles | 04090 | |
| Manufacture of other transport equipment | 04091 | |
| Manufacture of furniture | 04092 | |
| Manufacture of jewellery | 04093 | |
| Manufacture of sports goods | 04094 | |
| Manufacture of musical instruments | 04095 | |
| Manufacture of games and toys | 04096 | |
| Other manufacturing n.e.c. | 04097 | |
| Recycling of metal waste and scrap | 04098 | |
| Recycling of non- metal waste and scrap | 04099 | |
| ELECTRITY, GAS AND WATER |
Production, collection and distribution of electricity | 05001 |
| Manufacture and distribution of gas | 05002 | |
| Collection, purification and distribution of water | 05003 | |
| Other essential commodity service n.e.c | 05004 | |
| CONSTRUCTION | Site preparation works | 06001 |
| Building of complete constructions or parts- civil contractors | 06002 | |
| Building installation | 06003 | |
| Building completion | 06004 | |
| Construction and maintenance of roads, rails, bridges, tunnels, ports, harbour, runways etc. | 06005 | |
| Construction and maintenance of power plants | 06006 | |
| Construction and maintenance of industrial plants | 06007 | |
| Construction and maintenance of power transmission and telecommunication lines | 06008 | |
| Construction of water ways and water reservoirs | 06009 | |
| Other construction activity n.e.c. | 06010 | |
| REAL ESTATE AND RENTING SERVICES |
Purchase, sale and letting of leased buildings (residential and non-residential) |
07001 |
| Operating of real estate of self-owned buildings (residential and non-residential) |
07002 | |
| Developing and sub-dividing real estate into lots | 07003 | |
| Real estate activities on a fee or contract basis | 07004 | |
| Other real estate/renting services n.e.c | 07005 | |
| RENTING OF MACHINERY | Renting of land transport equipment | 08001 |
| Renting of water transport equipment | 08002 | |
| Renting of air transport equipment | 08003 | |
| Renting of agricultural machinery and equipment | 08004 | |
| Renting of construction and civil engineering machinery | 08005 | |
| Renting of office machinery and equipment | 08006 | |
| Renting of other machinery and equipment n.e.c. | 08007 | |
| Renting of personal and household goods n.e.c. | 08008 | |
| Renting of other machinery n.e.c. | 08009 | |
| WHOLESALE AND RETAIL TRADE | Wholesale and retail sale of motor vehicles | 09001 |
| Repair and maintenance of motor vehicles | 09002 | |
| Sale of motor parts and accessories- wholesale and retail | 09003 | |
| Retail sale of automotive fuel | 09004 | |
| General commission agents, commodity brokers and auctioneers | 09005 | |
| Wholesale of agricultural raw material | 09006 | |
| Wholesale of food & beverages and tobacco | 09007 | |
| Wholesale of household goods | 09008 | |
| Wholesale of metals and metal ores | 09009 | |
| Wholesale of household goods | 09010 | |
| Wholesale of construction material | 09011 | |
| Wholesale of hardware and sanitary fittings | 09012 | |
| Wholesale of cotton and jute | 09013 | |
| Wholesale of raw wool and raw silk | 09014 | |
| Wholesale of other textile fibres | 09015 | |
| Wholesale of industrial chemicals | 09016 | |
| Wholesale of fertilizers and pesticides | 09017 | |
| Wholesale of electronic parts & equipment | 09018 | |
| Wholesale of other machinery, equipment and supplies | 09019 | |
| Wholesale of waste, scrap & materials for re-cycling | 09020 | |
| Retail sale of food, beverages and tobacco in specialized stores | 09021 | |
| Retail sale of other goods in specialized stores | 09022 | |
| Retail sale in non-specialized stores | 09023 | |
| Retail sale of textiles, apparel, footwear, leather goods | 09024 | |
| Retail sale of other household appliances | 09025 | |
| Retail sale of hardware, paint and glass | 09026 | |
| Wholesale of other products n.e.c | 09027 | |
| Retail sale of other products n.e.c | 09028 | |
| HOTELS, RESTAURANTS | Hotels – Star rated | 10001 |
| AND HOSPITALITY SERVICES |
Hotels – Non-star rated | 10002 |
| Motels, Inns and Dharmshalas | 10003 | |
| Guest houses and circuit houses | 10004 | |
| Dormitories and hostels at educational institutions | 10005 | |
| Short stay accommodations n.e.c. | 10006 | |
| Restaurants – with bars | 10007 | |
| Restaurants – without bars | 10008 | |
| Canteens | 10009 | |
| Independent caterers | 10010 | |
| Casinos and other games of chance | 10011 | |
| Other hospitality services n.e.c. | 10012 | |
| TRANSPORT & LOGISTICS SERVICES |
Travel agencies and tour operators | 11001 |
| Packers and movers | 11002 | |
| Passenger land transport | 11003 | |
| Air transport | 11004 | |
| Transport by urban/sub-urban railways | 11005 | |
| Inland water transport | 11006 | |
| Sea and coastal water transport | 11007 | |
| Freight transport by road | 11008 | |
| Freight transport by railways | 11009 | |
| Forwarding of freight | 11010 | |
| Receiving and acceptance of freight | 11011 | |
| Cargo handling | 11012 | |
| Storage and warehousing | 11013 | |
| Transport via pipelines (transport of gases, liquids, slurry and other commodities) | 11014 | |
| Other Transport & Logistics services n.e.c | 11015 | |
| POST AND
TELECOMMUNICATION |
Post and courier activities | 12001 |
| Basic telecom services | 12002 | |
| Value added telecom services | 12003 | |
| Maintenance of telecom network | 12004 | |
| Activities of the cable operators | 12005 | |
| Other Post & Telecommunication services n.e.c | 12006 | |
| FINANCIAL INTERMEDIATION SERVICES |
Commercial banks, saving banks and discount houses | 13001 |
| Specialised institutions granting credit | 13002 | |
| Financial leasing | 13003 | |
| Hire-purchase financing | 13004 | |
| Housing finance activities | 13005 | |
| Commercial loan activities | 13006 | |
| Credit cards | 13007 | |
| Mutual funds | 13008 | |
| Chit fund | 13009 | |
| Investment activities | 13010 | |
| Life insurance | 13011 | |
| Pension funding | 13012 | |
| Non-life insurance | 13013 | |
| Administration of financial markets | 13014 | |
| Stock brokers, sub-brokers and related activities | 13015 | |
| Financial advisers, mortgage advisers and brokers | 13016 | |
| Foreign exchange services | 13017 | |
| Other financial intermediation services n.e.c. | 13018 | |
| COMPUTER AND RELATED SERVICES |
Software development | 14001 |
| Other software consultancy | 14002 | |
| Data processing | 14003 | |
| Database activities and distribution of electronic content | 14004 | |
| Other IT enabled services | 14005 | |
| BPO services | 14006 | |
| Cyber café | 14007 | |
| Maintenance and repair of office, accounting and computing machinery | 14008 | |
| Computer training and educational institutes | 14009 | |
| Other computation related services n.e.c. | 14010 | |
| RESEARCH AND DEVELOPMENT |
Natural sciences and engineering | 15001 |
| Social sciences and humanities | 15002 | |
| Other Research & Development activities n.e.c. | 15003 | |
| PROFESSIONS | Legal profession | 16001 |
| Accounting, book-keeping and auditing profession | 16002 | |
| Tax consultancy | 16003 | |
| Architectural profession | 16004 | |
| Engineering and technical consultancy | 16005 | |
| Advertising | 16006 | |
| Fashion designing | 16007 | |
| Interior decoration | 16008 | |
| Photography | 16009 | |
| Auctioneers | 16010 | |
| Business brokerage | 16011 | |
| Market research and public opinion polling | 16012 | |
| Business and management consultancy activities | 16013 | |
| Labour recruitment and provision of personnel | 16014 | |
| Investigation and security services | 16015 | |
| Building-cleaning and industrial cleaning activities | 16016 | |
| Packaging activities | 16017 | |
| Secretarial activities | 16018 | |
| Other professional services n.e.c. | 16019 | |
| EDUCATION SERVICES | Primary education | 17001 |
| Secondary/ senior secondary education | 17002 | |
| Technical and vocational secondary/ senior secondary education | 17003 | |
| Higher education | 17004 | |
| Education by correspondence | 17005 | |
| Coaching centres and tuitions | 17006 | |
| Other education services n.e.c. | 17007 | |
| HEALTH CARE SERVICES | General hospitals | 18001 |
| Speciality and super speciality hospitals | 18002 | |
| Nursing homes | 18003 | |
| Diagnostic centres | 18004 | |
| Pathological laboratories | 18005 | |
| Independent blood banks | 18006 | |
| Medical transcription | 18007 | |
| Independent ambulance services | 18008 | |
| Medical suppliers, agencies and stores | 18009 | |
| Medical clinics | 18010 | |
| Dental practice | 18011 | |
| Ayurveda practice | 18012 | |
| Unani practice | 18013 | |
| Homeopathy practice | 18014 | |
| Nurses, physiotherapists or other para-medical practitioners | 18015 | |
| Veterinary hospitals and practice | 18016 | |
| Other healthcare services | 18017 | |
| SOCIAL AND COMMUNITY WORK |
Social work activities with accommodation (orphanages and old age homes) | 19001 |
| Social work activities without accommodation (Creches) | 19002 | |
| Industry associations, chambers of commerce | 19003 | |
| Professional organisations | 19004 | |
| Trade unions | 19005 | |
| Religious organizations | 19006 | |
| Political organisations | 19007 | |
| Other membership organisations n.e.c. (rotary clubs, book clubs and philatelic clubs) | 19008 | |
| Other Social or community service n.e.c | 19009 | |
| CULTURE AND SPORT | Motion picture production | 20001 |
| Film distribution | 20002 | |
| Film laboratories | 20003 | |
| Television channel productions | 20004 | |
| Television channels broadcast | 20005 | |
| Video production and distribution | 20006 | |
| Sound recording studios | 20007 | |
| Radio – recording and distribution | 20008 | |
| Stage production and related activities | 20009 | |
| Individual artists excluding authors | 20010 | |
| Literary activities | 20011 | |
| Other cultural activities n.e.c. | 20012 | |
| Circuses and race tracks | 20013 | |
| Video Parlours | 20014 | |
| News agency activities | 20015 | |
| Library and archives activities | 20016 | |
| Museum activities | 20017 | |
| Preservation of historical sites and buildings | 20018 | |
| Botanical and zoological gardens | 20019 | |
| Operation and maintenance of sports facilities | 20020 | |
| Activities of sports and game schools | 20021 | |
| Organisation and operation of indoor/outdoor sports and promotion and production of sporting events | 20022 | |
| Other sporting activities n.e.c. | 20023 | |
| Other recreational activities n.e.c. | 20024 | |
| OTHER SERVICES | Hair dressing and other beauty treatment | 21001 |
| Funeral and related activities | 21002 | |
| Marriage bureaus | 21003 | |
| Pet care services | 21004 | |
| Sauna and steam baths, massage salons etc. | 21005 | |
| Astrological and spiritualists’ activities | 21006 | |
| Private households as employers of domestic staff | 21007 | |
| Other services n.e.c. | 21008 | |
| EXTRA TERRITORIAL ORGANISATIONS AND BODIES |
Extra territorial organisations and bodies (IMF, World Bank, European Commission etc.) | 22001 |
*n.e.c. – not elsewhere classified
My client is a director and doing his proprietory business
i have filled itr-3 for AY 2019-20 but turnover exceeds 1 crore.
i want to revised my return but this time i want to file itr-4 instead of ITR-3 bcoz audit u/s 44AB was not done.
is it possible to file itr-4 bcoz my client is a director in a Private Limited Company?
Please specify where in ITR4, jewellery has to be declared
very informative and detailed article.