Income Tax Returns and Forms

Income Tax Returns and Forms

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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

1 ITR 1 For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh Yes Yes
2 ITR 2 For Individuals and HUFs not carrying out business or profession under any proprietorship No Yes
3 ITR 3 For individuals and HUFs having income from a proprietary business or profession No Yes
4 ITR 4 For presumptive income from Business & Profession Yes Yes
5 ITR 5 For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7 No Yes
6 ITR 6 For Companies other than companies claiming exemption under section 11 No Yes
7 ITR 7 For 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) No Yes

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

1 Form 1 Statement of Specified Services – Equalisation levy Rules, 2016 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES YES
2 Form 3 Appeal to the Commissioner of Income-tax (Appeals)-Equalisation levy Rules, 2016 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
3 Form 3AC Audit report under section 33AB(2) Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
4 Form 3AD Audit Report under section 33ABA(2) Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
5 Form 3AE Audit report under section 35D(4)/35E(6) of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
6 Form 3CA-3CD Audit 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 law Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA NO YES
7 Form 3CB-3CD Audit 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 6G Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA NO YES
8 Form 3CE Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
9 Form 3CEA Report 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 sale Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
10 Form 3CEAA Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961 Company,AOP/BOI/Trust/Firm/AJP/LA NO YES
11 Form 3CEAB Intimation 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, 1961 Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
12 Form 3CEAC Intimation 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, 1961 Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
13 Form 3CEAE Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961 Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
14 Form 3CEB Report 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/LA NO YES
15 Form 3CEJ Report 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 manager Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
16 Form 3CEK Annual Statement under section 9A of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
17 Form 3CF-I Application 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 association Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
18 Form 3CF-II Application 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 Institution Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
19 Form 3CF-III Application Form for approval under clause (iia) of sub section (1) of section 35 of Income Tax Act , 1961 in the case of company Company YES NO
20 Form 3CFA Form for Opting for taxation of income by way of royalty in respect of Patent Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
21 Form 3CL Report to be submitted by the prescribed authority to the Income-tax Authority specified under section 35(2AB) of the Income-tax Act, 1961 External Agency YES NO
22 Form 3CLA Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
23 Form 6B Audit report under section 142(2A) of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA NO YES
24 Form 8 Declaration 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 Court Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
25 Form 9 Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
26 Form 9A Application 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/LA YES NO
27 Form 10 Statement to be furnished to the Assessing Officer/Prescribed Authority under sub-section (2) of section 11 of the Incomer-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
28 Form 10B Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA NO YES
29 Form 10BA Declaration to be filed by the assessee claiming deduction under section 80GG Individual YES NO
30 Form 10BB Audit 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/LA NO YES
31 Form 10CCB Audit report under sections 80-I(7)/80-IA(7)/80-IB/80-IC Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
32 Form 10CCBBA Audit report under section 80-ID(3)(iv) Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
33 Form 10CCBC Audit report under section 80-IB(11B) Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
34 Form 10CCBD Report of accountant under section 80-IB(11C) Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
35 Form 10CCC Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
36 Form 10CCD Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc. Individual YES NO
37 Form 10CCE Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. Individual YES NO
38 Form 10CCF Report under section 80LA(3) of the Income-tax Act, 1961 Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
39 Form 10DA Report under section 80JJAA of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
40 Form 10E Form 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/body Individual YES NO
41 Form 10G Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
42 Form 10H Certificate of foreign inward remittance Individual YES NO
43 Form 10-IB Application for exercise of option under sub-section (4) of section 115BA of the Income – tax Act,1961 Company/Firm YES NO
44 Form 15CA Information to be furnished for payments to a non-resident not being a company, or to a foreign company Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
45 Form 15CB Certificate of an accountant Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA NO YES
46 Form 15CC Quarterly 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 & Collector NO YES
47 Form 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 & Collector NO YES
48 Form 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 & Collector NO YES
49 Form 29B Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company Company,AOP/BOI/Trust/Firm/AJP/LA YES YES
50 Form 29C Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES YES
51 Form 35 Appeal to the Commissioner of Income-tax (Appeals) Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector YES NO
52 Form 40C Application for recognition of a recognisied provident funds Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
53 Form 41 Form for maintaining accounts of subscribers to a recognised provident fund Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
54 Form 49C Annual Statement under section 285 of the Income-tax Act,1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
55 Form 49D Information and documents to be furnished by an Indian concern under section 285A Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
56 Form 52A Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
57 Form 56 Application 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/LA YES NO
58 Form 56D Application 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/LA YES NO
59 Form 56F Report under section 10A of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
60 Form 56FF Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
61 Form 61 Statement containing particulars of declaration received in Form No. 60 Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector NO YES
62 Form 61A Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961 Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector NO YES
63 Form 61B Statement of Reportable Account under sub-section (1) section 285BA of the Income-tax Act, 1961 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA NO YES
64 Form 62 Certificate 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. Company YES NO
65 Form 63 Statement 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 India Company YES NO
66 Form 63A Statement 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 Fund Company YES NO
67 Form 64 Statement 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/LA YES NO
68 Form 64A Statement 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/LA NO YES
69 Form 64D Statement 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/LA NO YES
70 Form 64E Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Incometax Act, 1961 Company,AOP/BOI/Trust/Firm/AJP/LA NO YES
71 Form 65 Application 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, 1961 Company YES NO
72 Form 66 Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 Company YES NO
73 Form 67 Statement of income from a country or specified territory outside India and Foreign Tax Credit Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
74 Form V
(PMGK)
Form for reporting under Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector NO YES
75 Form 26A Furnishing Accountant certificate under the first proviso to sub-section(1) of section 201 of the Income Tax Act, 1961 Tax Deductor & Collector YES NO
76 Form 27BA Furnishing Accountant certificate under the first proviso to sub-section(6A) of section 206C of the Income Tax Act, 1961 Tax Deductor & Collector YES NO
77 Form 24Q Quarterly 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 & Collector NO YES
78 Form 26Q Quarterly 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 & Collector NO YES
79 Form 27EQ Quarterly 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 & Collector NO YES
80 Form 27Q Quarterly 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 & Collector NO YES
81 RGESS Annual Report to be submitted by the depository to the Income Tax Department External Agency NO YES
82 Form 1_IDS* Form of Declaration under section 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES YES
83 Form 2_IDS Acknowledgement Of Declaration Under Section 183 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016 Commissioner of Income Tax Department YES NO
84 Form 3_IDS Intimation Of Payment Under Sub-Section (1) Of Section 187 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
85 Form 4_IDS Certificate Of Declaration Under Section 183 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016 Commissioner of Income Tax Department YES NO
86 Form 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, 2016 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA YES NO
87 Form 2_PMGKY Certificate 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, 2016 Commissioner of Income Tax Department YES NO
88 Form 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, 2015 Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA NO YES

 

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