Income Tax Returns and Forms

Income Tax Returns and Forms

Income Tax Returns and Forms

Income Tax Returns

Income tax returns must be filed by all persons having a taxable income each year. There are seven different types of income tax return and its applicability differs based on the type of entity and transactions undertaken during the assessment year. ITR-1 and ITR-4 can be prepared and filed online through the Income Tax website directly. All other income returns can be prepared offline using the JAVA utility and uploaded on the income tax website. For assistance filing income tax returns, visit IndiaFilings.com.

Income Tax Return

Applicability

Available Online

 Available Offline

1ITR 1For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakhYesYes
2ITR 2For Individuals and HUFs not carrying out business or profession under any proprietorshipNoYes
3ITR 3For individuals and HUFs having income from a proprietary business or professionNoYes
4ITR 4For presumptive income from Business & ProfessionYesYes
5ITR 5For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7NoYes
6ITR 6For Companies other than companies claiming exemption under section 11NoYes
7ITR 7For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)NoYes

Income Tax Forms

Income tax forms are different from income tax returns. Income tax forms may need to be filed by a taxpayer based on the transactions and applicability of the form. In case of an online income tax form, the form can be accessed post login to the e-Filing portal. Based on the user applicability, the respective income tax forms will be made available to the assessee under their login. To file an income tax form online, visit “e-File” -> “Prepare and Submit Online Form(Other than ITR)” -> “Select the Form” -> “Select the Assessment Year” (If applicable).

If an income tax form is available as an offline form only, it can be accessed by downloading the JAVA utilities from e-Filing portal. JAVA utilities can be downloaded from e-Filing portal’s home page under “Downloads” section. The downloaded ZIP file should be extracted before opening the utility.

Income Tax Form Name

Type and Nature of Form

Applicability of Form

Available Online

Available Offline

1Form 1Statement of Specified Services – Equalisation levy Rules, 2016Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESYES
2Form 3Appeal to the Commissioner of Income-tax (Appeals)-Equalisation levy Rules, 2016Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
3Form 3ACAudit report under section 33AB(2)Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
4Form 3ADAudit Report under section 33ABA(2)Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
5Form 3AEAudit report under section 35D(4)/35E(6) of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
6Form 3CA-3CDAudit report under section 44AB of the Income-tax Act,1961 in a case where the accounts of the business or profession of a person have been audited under any other lawIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES
7Form 3CB-3CDAudit report under section 44AB of the Income-tax Act,1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6GIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES
8Form 3CEAudit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
9Form 3CEAReport of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income-tax Act, 1961 relating to computation of capital gains in case of slump saleIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
10Form 3CEAAReport to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961Company,AOP/BOI/Trust/Firm/AJP/LANOYES
11Form 3CEABIntimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
12Form 3CEACIntimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
13Form 3CEAEIntimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
14Form 3CEBReport from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES
15Form 3CEJReport from an accountant to be furnished for purposes of section 9A relating to arm’s length price in respect of the remuneration paid by an eligible investment fund to the fund managerIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
16Form 3CEKAnnual Statement under section 9A of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
17Form 3CF-IApplication Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a research associationCompany,AOP/BOI/Trust/Firm/AJP/LAYESNO
18Form 3CF-IIApplication Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other InstitutionCompany,AOP/BOI/Trust/Firm/AJP/LAYESNO
19Form 3CF-IIIApplication Form for approval under clause (iia) of sub section (1) of section 35 of Income Tax Act , 1961 in the case of companyCompanyYESNO
20Form 3CFAForm for Opting for taxation of income by way of royalty in respect of PatentIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
21Form 3CLReport to be submitted by the prescribed authority to the Income-tax Authority specified under section 35(2AB) of the Income-tax Act, 1961External AgencyYESNO
22Form 3CLAReport from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facilityCompany,AOP/BOI/Trust/Firm/AJP/LAYESNO
23Form 6BAudit report under section 142(2A) of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES
24Form 8Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme CourtIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
25Form 9Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
26Form 9AApplication for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961.Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
27Form 10Statement to be furnished to the Assessing Officer/Prescribed Authority under sub-section (2) of section 11 of the Incomer-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
28Form 10BAudit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutionsIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES
29Form 10BADeclaration to be filed by the assessee claiming deduction under section 80GGIndividualYESNO
30Form 10BBAudit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub- clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C).Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES
31Form 10CCBAudit report under sections 80-I(7)/80-IA(7)/80-IB/80-ICIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
32Form 10CCBBAAudit report under section 80-ID(3)(iv)Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
33Form 10CCBCAudit report under section 80-IB(11B)Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
34Form 10CCBDReport of accountant under section 80-IB(11C)Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
35Form 10CCCCertificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
36Form 10CCDCertificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.IndividualYESNO
37Form 10CCECertificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.IndividualYESNO
38Form 10CCFReport under section 80LA(3) of the Income-tax Act, 1961Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
39Form 10DAReport under section 80JJAA of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
40Form 10EForm for furnishing particulars of income u/s 192(2A) for the year ending 31st March, 20….. for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution, association/bodyIndividualYESNO
41Form 10GApplication for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
42Form 10HCertificate of foreign inward remittanceIndividualYESNO
43Form 10-IBApplication for exercise of option under sub-section (4) of section 115BA of the Income – tax Act,1961Company/FirmYESNO
44Form 15CAInformation to be furnished for payments to a non-resident not being a company, or to a foreign companyCompany,AOP/BOI/Trust/Firm/AJP/LAYESNO
45Form 15CBCertificate of an accountantIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES
46Form 15CCQuarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ….. of ….. (Financial Year)Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & CollectorNOYES
47Form 15G
(Consolidated)
Statement of Declaration under section 197A (1) and section 197A (1A) by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax.Tax Deductor & CollectorNOYES
48Form 15H
(Consolidated)
Statement of Declaration under section 197A(1C) by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax.Tax Deductor & CollectorNOYES
49Form 29BReport under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the companyCompany,AOP/BOI/Trust/Firm/AJP/LAYESYES
50Form 29CReport under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a companyIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESYES
51Form 35Appeal to the Commissioner of Income-tax (Appeals)Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & CollectorYESNO
52Form 40CApplication for recognition of a recognisied provident fundsIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
53Form 41Form for maintaining accounts of subscribers to a recognised provident fundIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
54Form 49CAnnual Statement under section 285 of the Income-tax Act,1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
55Form 49DInformation and documents to be furnished by an Indian concern under section 285ACompany,AOP/BOI/Trust/Firm/AJP/LAYESNO
56Form 52AStatement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph filmIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
57Form 56Application for Grant of Exemption or continuance thereof under section 10(23C)(iv) and (v) for the year….Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
58Form 56DApplication for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year….Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
59Form 56FReport under section 10A of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
60Form 56FFParticulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
61Form 61Statement containing particulars of declaration received in Form No. 60Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & CollectorNOYES
62Form 61AStatement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & CollectorNOYES
63Form 61BStatement of Reportable Account under sub-section (1) section 285BA of the Income-tax Act, 1961Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES
64Form 62Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years.CompanyYESNO
65Form 63Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of IndiaCompanyYESNO
66Form 63AStatement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual FundCompanyYESNO
67Form 64Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961.Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
68Form 64AStatement of income distributed by a Business Trust to be furnished under section 115UA of the Income-tax Act, 1961.Company,AOP/BOI/Trust/Firm/AJP/LANOYES
69Form 64DStatement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961.Company,AOP/BOI/Trust/Firm/AJP/LANOYES
70Form 64EStatement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Incometax Act, 1961Company,AOP/BOI/Trust/Firm/AJP/LANOYES
71Form 65Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961CompanyYESNO
72Form 66Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961CompanyYESNO
73Form 67Statement of income from a country or specified territory outside India and Foreign Tax CreditIndividual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
74Form V
(PMGK)
Form for reporting under Pradhan Mantri Garib Kalyan Deposit Scheme, 2016Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & CollectorNOYES
75Form 26AFurnishing Accountant certificate under the first proviso to sub-section(1) of section 201 of the Income Tax Act, 1961Tax Deductor & CollectorYESNO
76Form 27BAFurnishing Accountant certificate under the first proviso to sub-section(6A) of section 206C of the Income Tax Act, 1961Tax Deductor & CollectorYESNO
77Form 24QQuarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended…(June/September/December/March) …(Financial year)Tax Deductor & CollectorNOYES
78Form 26QQuarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than salary for the quarter ended…(June/September/December/March) …(Financial year)Tax Deductor & CollectorNOYES
79Form 27EQQuarterly statement of collection of tax at Source under section 206C of Income-tax Act, 1961 for the quarter ended… June/September/December/March …(Financial year)Tax Deductor & CollectorNOYES
80Form 27QQuarterly statement of deduction of tax under sub-section (3) of section 200 of Income-tax Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended…. June/September/December/March …(Financial year)Tax Deductor & CollectorNOYES
81RGESSAnnual Report to be submitted by the depository to the Income Tax DepartmentExternal AgencyNOYES
82Form 1_IDS*Form of Declaration under section 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESYES
83Form 2_IDSAcknowledgement Of Declaration Under Section 183 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016Commissioner of Income Tax DepartmentYESNO
84Form 3_IDSIntimation Of Payment Under Sub-Section (1) Of Section 187 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
85Form 4_IDSCertificate Of Declaration Under Section 183 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016Commissioner of Income Tax DepartmentYESNO
86Form 1_PMGKY*Form of Declaration under section 199C of the Finance Act, 2016, In Respect Of the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LAYESNO
87Form 2_PMGKYCertificate of Declaration under section 199C of the Finance Act, 2016, In Respect of the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016Commissioner of Income Tax DepartmentYESNO
88Form 6*Form of declaration of undisclosed asset located outside India under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LANOYES

 

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