Table explains applicability of ITR 1 SAHAJ, ITR 2, ITR 3, ITR 4 (Sugam), ITR 5, ITR 6 and ITR 7 for Financial Year 2017- 18 or Assessment Year 2018- 19. Article explains whom a Particular ITR is applicable and whom it is not applicable in a Simple and Tabular Format-

ITR Applicable to Not Applicable to
ITR 1 SAHAJ An individual whose total income for the assessment year 2017- 18 includes:-
(a) Income from Salary/ Pension
(b) Income from One House Property (excluding cases where loss is brought forward from previous years)
(c) Income from Other Sources (excluding winning from lottery and income from Race Horses, Income taxable under section 115BBDA or Income of the nature referred to in section 115BBE)
NOTE: 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.
Any Individual who has any of the following :
(a) Income from more than one house property
(b) Income from winnings from lottery or income from Race horses
(c) Income taxable under section 115BBDA
(d) Income of the nature referred to in section 115BBE
(e) Income under the head “Capital Gains” e.g., short-term capital gains or long-term capital gains from sale of house, plot, shares etc
(f) Agricultural income in excess of 5,000
(g) Income from Business or Profession
(h) Loss under the head ‘Income from other sources’
(i) Person claiming relief under section 90 and/ or 91
(j) Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India
(k) Any resident having income from any source outside India.NOTE : Not Applicable to other then individual
ITR 2 This Return Form is to be used by an individual or an Hindu Undivided Family who is not eligible to file Sahaj ITR-1
and whose income chargeable to income-tax under the head “Profits or gains of business or profession” is in the nature
of interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from a
partnership firm
This Return Form should not be used by an individual whose total income for the assessment year 2017- 18 includes Income from Business or Profession under any proprietorship
ITR 3 This Return Form is to be used by an individual or a Hindu Undivided Family who is carrying out a proprietary business or profession. Other then individual or HUF carrying out business or profession.
ITR 4 (Sugam) Individual/ HUF/ Partnership Firm who has:-
(a) Business income where such income is computed in accordance with special provisions referred to in sections 44AD and 44AE of the Act for computation of business income
(b) Income from Profession where such income is computed in accordance with special provisions referred to in sections 44ADA; or
(c) Salary/ Pension
(d) Income from One House Property (excluding cases where loss is brought forward from previous years)
(e) Income from Other Sources (excluding Winning from Lottery and Income from Race Horses).
Note 1: The income computed 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.
Not Applicable to any Individual/ HUF/ Partnership Firm who has:-
(a) Income from more than one house property; or
(b) Income from Winnings from lottery or income from Race horses; or
(c) Income under the head “Capital Gains”, e.g. Short-term capital gains or long-term capital
gains from sale of house, plot, shares etc.; or
(d) Income taxable under section 115BBDA; or
(e) Income of the nature referred to in section 115BBE; or
(f) Agricultural income in excess of ₹5,000; or
(g) Income from Speculative Business and other special incomes; or
(h) Income from an agency business or income in the nature of commission or brokerage;
or
(i) Person claiming relief of foreign tax paid under section 90, 90A or 91; or
(j) Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India; or
(k) Any resident having income from any source outside India. Note: Not applicable to any person other then Individual/ HUF / Partnership Firm even in case above conditions are complied with.
ITR 5 This Form can be used by a person being a firm, LLPs, AOP, BOI, artificial juridical person referred to in section 2(31)(vii), persons referred to in section 160(1)(iii) or (iv), cooperative society, registered societies and local authority. 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(4F).
ITR 6 ITR for Companies Other than a company claiming exemption under section 11.

Note: Section 11 – Income from property held for charitable or religious purposes as specified in the Income Tax Act, 1961.

ITR 7 This Form 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) Other then 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) or section 139(4E) or section 139(4F).

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14 responses to “Which ITR Applicable to Whom for A.Y. 2018-19 / F.Y. 2017-18”

  1. Ranjeet says:

    Dear sir
    I am a lic agent as per your guidance I am trying to file ITR 3 but how to calculate sandary debtor and sandery creditors in balance sheet part.?

  2. KETAKI MANDAL says:

    I am a LIC commission agent. Last year, i have filled up ITR-3. I am not getting 0301-General commission agent under nature of business in ITR-3 of AY2018-19. Which ITR form shall I fill this year?

  3. MANOJKUMAE SHARMA says:

    NO ACOUNT CASE KE LIYA IN CASE REFND KE LIYA KON SA FORM BHARE

  4. Nitin Shenvi says:

    Sir,

    I am getting rent from my two flats. Which form I should fill? I am also gettting salary, interest, dividend etc.

  5. Harish Chandra says:

    Dear Sir,
    I am retired from PSU and now working in a Private Company on regular salary simultanously I am also earning income from profession separately. Please advise which IT Form Should I fill .
    Regards,
    Harish Chandra

  6. kannan says:

    prof income is 49 lacs. want to use 44ADA for 2017-18 FY. but have foreign account,sale of home. In ITR 3 where is 44ADA mentioned even if I want to use it? These IT dept fellows have not applied their mind and clarified this. Should there not be a line in ITR asking if you are using 44ADA?

  7. Sekaran says:

    CBDT HAS TO REDUCE CINFUSION IN DESCRIPTIONS. DOUBLE NEGATIVES SHOULD BE TOTALLY ELIMINATED AAND ONLY A CLEAR CUT STRAIGHT GUIDANCE SHOULD BE PROVIDED GIVIBG NI CHANCE FOR MUSUNTERPRETATION,CONFUSION AND HEART ATTACKS. THE RATIONALISATIIN IN TERMINOLOGY is still a far cry with the PRO CHARTERED ACCOUNTANT RULE BOOKS OF CBDT. HOPE THE FINANCE MINISTER WOULD DO SOME IMPROVEMENT FOR THE BENEFIT OF THR AAM AADMI URGENTLY.

  8. Pradeep says:

    My Dad retire in October 2016. His form16 doesnt reflect the retirement benfits he recieved. Which form should he use and where does he need to show his exempted income.

  9. Bangalore says:

    I am a salaried(Govt employee). I have more than one house property and want to declare income from both house property. Which ITR Form should I use for AY 17-18

  10. ashutosh aggarwal says:

    ITR 4S has been pardoned off with.

    Please file ITR 3.

    Thanks.

  11. C RAMAN says:

    I have income from Profession less than Rs.25 Lacs and want to avail of Sec 44ADA. I also have income from ST & LTCG on shares. Which ITR to use- 4S or ITR-3?

    • PRASHANT MISHRA says:

      Dear Sir,
      You should file ITR 3. You can not file ITR 4S because of you have earned income from STCG & LTCG on shares.

      Regards,
      Prashant

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