Income tax return forms determine taxpayer eligibility and required filing form based on income source and entity type. Prescribed Income-tax return forms assign specific ITRs by income source and entity type: ITR-1 (SAHAJ) for salaried/pension individuals with limited house property or other non-specified incomes; ITR-2 for individuals/HUFs without business/profession income; ITR-3 where business/professional income exists; ITR-4 (SUGAM) for those on presumptive taxation schemes. ITR-5 covers firms/LLPs/AOPs/BOIs excluding entities needing specialized returns; ITR-6 for companies not claiming charitable exemption; ITR-7 for trusts/political parties/other specified entities; ITR-V is the filing acknowledgement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income tax return forms determine taxpayer eligibility and required filing form based on income source and entity type.
Prescribed Income-tax return forms assign specific ITRs by income source and entity type: ITR-1 (SAHAJ) for salaried/pension individuals with limited house property or other non-specified incomes; ITR-2 for individuals/HUFs without business/profession income; ITR-3 where business/professional income exists; ITR-4 (SUGAM) for those on presumptive taxation schemes. ITR-5 covers firms/LLPs/AOPs/BOIs excluding entities needing specialized returns; ITR-6 for companies not claiming charitable exemption; ITR-7 for trusts/political parties/other specified entities; ITR-V is the filing acknowledgement.
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