CA Sandeep Kanoi

In Its pre-budget Memorandum 2014 on direct taxes ICAI has suggested that A single ITR form should be prepared.

At present, we have different ITR forms for different assessees which make filing of ITR a cumbersome task. There should be a single form for all the
assessees so that filing of return will be done in a simplified & effective manner.

A single ITR form instead of ITR 1,2,3,4,5,6,7 should be prepared. The common fields in all ITR can be clubbed and Income under the various heads of income is restricted in form of Annexures. The assessee should click and fill only the annexure which is relevant for him. This would amount to simplification in true sense.


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Category : Income Tax (25538)
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Tags : ITR (552)

0 responses to “ICAI suggests single ITR form to replace all ITR forms”

  1. s sudarshana says:

    There should be more logical presentation why not continue with the present set of forms.

  2. CA Sanjay Agarwal says:

    There should be only 2-3 type of forms. One simple form for salaried class and for income up to limited amount. Other form(s) may be for audited and higher income assessees.

  3. s sudarshana says:

    FEELING is okey. We feel so many things. But we will not go by all that we feel, unless there is logic or justification for that. You say annexures can replace different ITR forms. I say un-necessary annexures was removed in creating user specific forms. Why retrograde step. We should not stand on prestige. Present system is very good as long as the present system of filing by individuals is replaced with only through progessionals. If it is made mandatory to have professional help for filing by one and all, they we can as well have only one form for all types of taxes, direct, indirect, customs, excise etc etc. with of course, more colums and annexures and ‘parts’.
    No one has, as yet, justified on scientific basis the need to replace multiple forms with one form.

  4. CA Jamuna Shukla says:

    Yes I also feel that introduction of single form is more advisable, the different returns at present may be replaced by respective annexures.As today all the returns are submitted online, it would not lead to wastage of stationeries also, by merely clicking to relevent annexure one can file his return of incom.

  5. s sudarshana says:

    Before advocating single form from diffeent forms, will Mr.R.K.Kotian, explain why the multiple forms were introduced in the first place? As a matter of reform and better compliance and easy work of filling and filing of returns, multiple forms were brought in. To do with single form is un-thinkable at present having aquainted with case specific forms.

  6. R. K. Kotian says:

    So many return forms have been prescribed. Even to select a particular form one has to take the help of an expert. One has to read between the lines of instructions to select a form. If a wrong form is selected, the Income tax return filed may not be treated as valid. We do know that different problems / situations require different solutions. But a single return form is the best solution. Annexures should be prescribed for furnishing required details.

    Even now the forms discriminate between assessees. Assessee having business income above a particular limit is required to furnish Schedule of Assets and liabilities. Any other assessee is not required to do so. Partners of firms not having income from proprietory business are required use one form. But if a person is a partner and has income from Proprietory business the form prescribed for him does not have details to show his share of income from the firm in which he is a partner. In the regular return forms prescribed there are no columns to enter remuneration or interest paid to partners.

    Software for return forms can provide for mandatory schedules to be selected.

  7. s sudarshana says:

    Mr.RM: What is the justification for retrograde step; From single form to specific forms and again back to single form? A logical justification will give weight to your observation. – See more at:

  8. rajat singhal says:

    It’s very good thought. But there should be
    A new provision that “only chartered accountant should fill income tax return

  9. RM says:

    Very sound thought

  10. s sudarshana says:

    Mr.R.K.Kotian: What is the justification for retrograde step; From single form to specific forms and again back to single form? A logical justification will give weight to your observation.

  11. R. K. KOTIAN says:

    The suggestion of the Institute is sound and should be adopted for all filing of the Income-tax Returns.

  12. ASHOK KUMAR says:

    left right, left right , this that jick znag, please dont change the procedure frequently, the present system of different types of returns for different asseseee is the right system,
    choose as per your income, please avoid this type of suggestion to cumbersome and mess the procedure for filing of returns

    ashok kumar

  13. s sudarshana says:

    ICAI suggestion is rediculous. Somehow the suggestions from this organisation has been, it appears to me, to complicate the matter so that their intention of making it obligatory for assessees to use their service is justified. Different forms has been prepared, tailor made for certain category, for easy compliance. Why there should be sigle form with columns that are not required?
    It must be clearly understood whenever some tax payer wont understand the various aspects of filing depending upon his occupation etc, he will seek the help from available sources and if he feels it fit to take some professional help, he will do so.
    Advocating single form after evolution from single to multiple forms is a retrograde step.

  14. B.S.K.RAO says:


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