CBDT notifies Form ―Sahaj (ITR-1), Form ITR-2, Form ITR-3, Form Sugam (ITR-4), Form ITR-5, Form ITR-6, Form ITR-7 and Form ITR-V for Assessment Year 2020-21 i.e. financial Year 2019-20.

Also Read- Rule 12 of Income Tax Rules wef 29.05.2020 | ITR | AY 2020-21

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi

Notification No. 31/2020-Income Tax

Dated:  29th May, 2020

INCOME-TAX

G.S.R. 338(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. Short title and commencement.-(1) These rules may be called the Income-tax (12th Amendment) Rules, 2020.

(2) They shall come into force with effect from the date of publication in the Official Gazette.

2. In the Income-tax Rules 1962,

(a) in rule 12, in sub-rule (1)─

(I) in clause (a), in the proviso,-

(i) in item (V), the word “or” shall be inserted at the end;

(ii) items (VII) and (VIII) shall be omitted;

(II) in clause (ca), in the proviso, item (VI) shall be omitted.

(b) in Appendix II, for Form “Sahaj (ITR-1), Form ITR-2, Form ITR-3, Form Sugam (ITR-4), Form ITR-5, Form ITR-6, Form ITR-7 and Form ITR-V”, the following Forms shall, respectively, be substituted, namely:—

[Notification No. 31/2020/F. No. 370142/32/2019-TPL]

ANKUR GOYAL, Under Secy.

Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended by the Income-tax (11th Amendment) Rules, 2020, vide notification number G.S.R. 329 (E) dated 28.5.2020.

Annexure-

Sahaj (ITR-1)

For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income upto Rs. 5 thousand

[Not for an individual who is either Director in a company or has invested in unlisted equity shares]

Download Sahaj (ITR-1) in PDF Format for AY 2020-21/FY 2019-20
Form ITR-2 For Individuals and HUFs not having income from profits and gains of business or profession Form ITR-2 in PDF Format for AY 2020-21/FY 2019-20
Form ITR-3 For individuals and HUFs having income from profits and gains of business or profession Form ITR-3 in PDF Format for AY 2020-21/FY 2019-20
Form Sugam (ITR-4)

For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE

[Not for an individual who is either Director in a company or has invested in unlisted equity shares]

Form Sugam (ITR-4) in PDF Format for AY 2020-21/FY 2019-20
Form ITR-5 For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7 Form ITR-5 in PDF Format for AY 2020-21/FY 2019-20
Form ITR-6 For Companies other than companies claiming exemption under section 11 Form ITR-6 in PDF Format for AY 2020-21/FY 2019-20
Form ITR-7 For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only Form ITR-7 in PDF Format for AY 2020-21/FY 2019-20
Form ITR-V

INDIAN INCOME TAX RETURN VERIFICATION FORM

Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT verified electronically

Form ITR-V in PDF Format for AY 2020-21/FY 2019-20

Download Full Text of the Notification

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19 Comments

  1. RUNU MAJI says:

    WHEN WE GET THE ITR3 A/Y 2020=21 & F/Y 2019=20 SOFTWARE IN INCOME TAX PORTAL
    AT PRESENT WE DO NOT FIND OUT THE ABOVE SOFTWARE .

  2. BASANTA MAJI says:

    SIR,
    WE DO NOT FIND THE SOFTWARE OF ITR 3 IN INCOME TAX POTRAL TO DOWNLOAD OFFLINE TO SUBMIT INCOME TAX.
    WHEN WE CAN GET THE SOFTWARE IN IT POTRAL TO DOWNLOAD THE SAME
    REPLY URGENTLY

  3. S SHIVA KUMAR says:

    Dear sir, I am have income from salary, Rental income, Profit from sale of shares, Commission from LIC, Interest, which ITR I have to file for the A.Y 2020-21

  4. Sriram says:

    Am a nri with interest Income from fd investments in India.
    Till last year I was using itr 1
    Which from can I use for filing itr for FY 10-20?

    1. Narayanan. V says:

      Am a pensioner with interest and div incomes with a taxable income of about 10 lacs.

      I won two houses both self occupied.

      Am also having capital gains income from securities amounting to about 2 lacs.

      Which itr form I have to use for FY 19-20

  5. K S Raghavendran says:

    Sir, I am a resident senior citizen Indian, drawing pension. Having two house properties – one in my name with no bank borrowings, and the other in my name and my daughter with bank loan since closed but claiming. exemption towards interest on pre-construction period at 50% each @ 20% for the last two years. This is the third year I have to claim. My question is which ITR form I have to use, whether form ITR-1 or ITR-4. Rental income is received on both properties. Please clarify to my email address. Thanks.

  6. K S Raghavendran says:

    Sir, I am a resident senior citizen Indian, drawing pension. Having two house properties – one in my name with no bank borrowings, and the other in my name and my daughter with bank loan since closed but claiming. exemption towards interest on pre-construction period at 50% each @ 20% for the last two years. This is the third year I have to claim. My question is which ITR form I have to use, whether form ITR-1 or ITR-4. Please clarify to my email address. Thanks.

  7. Manilal J patel says:

    I am a pensioer having income aprox 4,90,000/-(pension) and Agricultural income is aprox 65,000/-
    Kindly guide In which form I have to file Return for A Y 20- 21.

  8. Sita Phitkariwala says:

    Sir, I am basically a housewife. I have 2 residential properties (1 self occupied and the other is rented). I have income from rent, interest, mutual funds and most importantly from OPTION TRADING in Shares.

    KINDLY advise which ITR form is to be used by me for A Y 2020-21 for filing my return? Will it be required to be audited by a Chartered Accountant? THANKS A LOT in ANTICIPATION.

  9. Sukanta Mishra says:

    Sir,
    I am 60 years old having income from Salary/Pension and Interest. I have 2 Residential properties, one self occupied and one vacant during the entire FY 2019-2020. Kindly which ITR Form to use.
    Thanks.

  10. Sampath Jayaram says:

    My residential status during FY 2019-2020 is Non Resident. Which ITR form should I use for filing my I T return for AT 2020-2021. Please reply

    1. Umair Ahmad says:

      Sir,
      I am a NRI, have an interest income of less than Rs.150,000/- and also invested in equity mutual funds(redeemed a chunk of MF in 2019-20). Kindly advise which ITR I have to file. Is it ITR-2, please guide.

  11. KANCHAN MALA VERMA says:

    An NRI whose income from interest-only below Rs.1,50,000/- which ITR form he should File previous year he is filling as a resident individual, but now he NRI.

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