Let us know about IT forms for A.Y. 2019-20
The Income Tax department has notified I-T return forms for individuals and companies for the assessment year 2019-20.
While there has been no change in ITR-1 or Sahaj, which is to be filled by the salaried class, some sections in ITR 2, 3, 5, 6 and 7 have been rationalised.
ITR-1 is filed by individuals having a total income of up to ₹ 50 lakh, having income from salaries, one house property, other sources (like interest), and agricultural income up to ₹ 5,000.
ITR-2 is filed by Individuals and HUFs not having income from profits and gains of business or profession, while
ITR-3 is filed by individuals and HUFs having income from profits and gains of business or profession.
ITR-4 or Sugam is meant for individuals, HUFs and firms (other than LLP) having a total income of up to ₹ 50 lakh and having presumptive income from business and profession.
Those filing ITR-3 and ITR-6 (companies) will have to disclose information regarding turnover / gross receipts reported for Goods and Services Tax included now in ITR-3 and ITR- 6 also. Last year, it was applicable only for those assessees filing ITR-4.