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Rule 12 - Return of income - Income-tax Rules, 1962Extract PART III ASSESSMENT PROCEDURE Return of income and return of fringe benefits. 12. (1) The return of income required to be furnished under sub-section (1) or sub-section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) 45 [or sub-section (4E)] 57 [or sub-section (4F)] of section 139 or clause (i) of sub-section (1) of section 142 102 [ or section 148 ] or section 153A 6 [***] relating to the assessment year commencing on the 1 [1st day of April, 108 [ 2024 ] ] or any subsequent assessment year shall, 4 [ (a) in the case of a person being 77 [an individual who is a resident other than not ordinarily resident and] where the total income includes income chargeable to income tax, under the head,- (i) Salaries or income in the nature of family pension as defined in the Explanation to clause (iia) of section 57; or (ii) Income from house property , where assessee does not own more than one house property and does not have any brought forward loss 78 [or loss to be carried forward] under the head; or (iii) Income from other sources , except winnings from lottery or income from race horses 21 [and does not have any loss under the head], be in Form 7 [SAHAJ] (ITR-1) and be verified in the manner indicated therein; ] 22 [ Provided that the provisions of this clause shall not apply to a person who,- 79 [(I) has assets (including financial interest in any entity) located outside India; (IA) has signing authority in any account located outside India; (IB) has income from any source outside India; (IC) has income to be apportioned in accordance with provisions of section 5A;] 84 [ (ID) has claimed deduction under section 57, other than deduction claimed under clause (iia) thereof; (IE) is a director in any company; (IF) has held any unlisted equity share at any time during the previous year; (IG) is assessable for the whole or any part of the income on which tax has been deducted at source in the hands of a person other than the assesse; ] (II) has claimed any relief of tax under sections 90 or 90A or deduction of tax under section 91 ; 63 [***] (III) 53 [has agricultural income, exceeding five thousand rupees;]] 64 [(IV) has total income, exceeding fifty lakh rupees; (V) has income taxable under section 115BBDA; 91 [ **** ] 99 [ **** ] (VI) has income of the nature referred to in section 115BBE ;] 100 [ (VII) is a person in whose case tax has been deducted under section 194N; or (VIII) is a person in whose case payment or deduction of tax has been deferred under sub-section (2) of section 191 or sub-section (1C) of section 192; ] 65 [***] 66 [(c) in the case of a person being an individual [not being an individual to whom clause (a) applies] or a Hindu undivided family where the total income does not include income 80 [under the head] business or profession, be in Form No.ITR-2 and be verified in the manner indicated therein; ] 8 [(ca) in the case of a person being an individual or 85 [ a Hindu undivided family, who is a resident other than not ordinarily resident, or a firm, other than limited liability partnership firm, which is a resident ] deriving 67 [ income under the head Profits or gains of business or profession and such income is computed in accordance with special provisions referred to in section 44AD , section 44ADA and section 44AE of the Act for computation of such income, be in Form SUGAM (ITR-4) ] and be verified in the manner indicated therein.] 23 [ Provided that the provisions of this clause shall not apply to a person who,- 86 [ (I) has assets (including financial interest in any entity) located outside India; (IA) has signing authority in any account located outside India; (IB) has income from any source outside India; (IC) has income to be apportioned in accordance with provisions of section 5A; (ID) is a director in any company; (IE) has held any unlisted equity share at any time during the previous year; (IF) has total income, exceeding fifty lakh rupees; (IG) owns more than one house property, the income of which is chargeable under the head Income from house property ; (IH) has any brought forward loss or loss to be carried forward under any head of income; (IJ) is assessable for the whole or any part of the income on which tax has been deducted at source in the hands of a person other than the assesse; ] (II) has claimed any relief of tax under sections 90 or 90A or deduction of tax under section 91 ; 68 [***] (III) 55 [has agricultural income, exceeding five thousand rupees;]] 69 [(IV) has income taxable under section 115BBDA; or (V) has income of the nature referred to in section 115BBE;] 101 [ (VI) has income of the nature specified in clause (vi) of sub-section (2) of section 17 on which tax is payable or deductible, as the case may be, under sub-section (2) of section 191 or sub-section (1C) of section 192;. ] (d) in the case of a person being an individual or a Hindu undivided family other than the individual or Hindu undivided family referred to in clause (a) 70 [***] or clause (c) 9 [or clause (ca)] and 81 [having income under the head] business or profession, be in 71 [ Form No. ITR-3 ] and be verified in the manner indicated therein; (e) in the case of a person not being an individual or a Hindu undivided family or a company or a person to which clause (g) applies, be in Form No. ITR-5 and be verified in the manner indicated therein; (f) in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein; (g) in the case of a person including a company whether or not registered under section 25 of the Companies Act, 1956 (1 of 1956), required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) 87 [******] of section 139, be in Form No. ITR-7 and be verified in the manner indicated therein; (h) 10 [****] 11 [(2) The return of income required to be furnished in Form SAHAJ (ITR-1) or Form No. ITR-2 or Form No. ITR -3 or 72 [ Form SUGAM (ITR-4) ] Form No. ITR-5 or Form No. ITR -6 32 [or Form No. ITR-7] shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted or collected at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or form or report of audit required to be attached with the return of income under any of the provisions of the Act.] 33 [ Provided that where an assessee is required to furnish a report of audit specified under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 , section 10A , 42 [ section 10AA ] clause (b) of sub-section (1) of section 12A , section 44AB , 43 [ section 44DA , section 50B ] section 80-IA , section 80-IB , section 80-IC, section 80-ID, section 80JJAA , section 80LA, section 92E , 44 [ section 115JB , 75 [ section 115JC] or section 115VW ] 37 [or to give a notice under clause (a) of sub-section (2) of section 11 ] of the Act , he shall furnish the same electronically.] 50 [(3) The return of income referred to in sub-rule (1) shall be furnished by a person mentioned in column (ii) of the Table below to whom the conditions specified in column (iii) apply, in the manner specified in column (iv) thereof:- Table Sl. Person Condition Manner of furnishing return of income (i) (ii) (iii) (iv) 110 [ 1. Individual or Hindu Undivided Family ( a ) Accounts are required to be audited under sect ion 44AB of the Act ; (A) Electronically under digital signature; or ( B ) Transmitting the data electronically in the return under electronic verification code; ( b ) Where total income assessable under the Act during the previous year of a person, being an individual of the age of eighty years or more at any time during the previous year, and who furnishes the return in Form number SAHAJ (ITR-1) or Form number SUGAM (ITR-4). ( A ) Electronically under digital signature; or ( B ) Transmitting the data electronically in the return under electronic verification code; or ( C ) Transmitting the data in the return electronically and thereafter submit ting the verification of the return in Form ITR-V; or ( D ) Paper form; ( c ) In any other case ( A ) Electronically under digital signature; or ( B ) Transmitting the data electronically in the return under electronic verification code; or ( C ) Transmitting the data in the return electronically and thereafter submit ting the verification of the return in Form ITR-V. ] 2. Company In all cases. Electronically under digital signature. 3 A person required to furnish the return in Form ITR-7 (a) In case of a political party; Electronically under digital signature; (b) In any other case (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. 4. Firm or limited liability Partnership or any person (other than a Person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5 (a) Accounts are required to be audited under section 44AB of the Act ; Electronically under digital signature; (b) In any other case. (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. Explanation. - For the purposes of this sub-rule electronic verification code means a code generated for the purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems).] (4) The 51 [Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) ] shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns 56 [in the manners (other than the paper form) specified in column (iv) of the Table in sub-rule (3)] 30 [and the report of audit 40 [or notice] in the manner specified in proviso to sub-rule (2) ]. (5) Where a return of income 13 [****] relates to the assessment year commencing 2 [on the 1st day of April, 109 [ 2023 ] ] or any earlier assessment year, it shall be furnished in the appropriate form as applicable in that assessment year. ] ******************** Notes : 1. For the words, figures and letters on the 1 st day of April, 2007 or any subsequent assessment year , the words, figures and letters on the 1 st day of April, 2008 has been substituted vide Notification No. 50/2008 dated 28/3/2008 , for the words, figures and letters on the 1st day of April, 2008 , the words, figures and letters on the 1st day of April, 2009 substituted vide Notification No. 32/2009 (9 th amendment rules, 2009) , further for the figures 2009 the figures 2010 substituted vide notification no. 29/2010 dated 23-4-2010 and vide notification no. 33/2010 dated 11/5/2010 . Further for the figures 2010 the figures 2011 substituted vide notification no. 18/2011 dated 5-4-2011 Further Substituted vide Notification No.14/2012, DATED 28-3-2012 , before it was read as:- 2011 2. For the words, figures and letters on the 1 st day of April, 2006 , the words, figures and letters on the 1 st day of April, 2007 has been substituted vide Notification No. 50/2008 dated 28/3/2008 , or the words, figures and letters on the 1st day of April, 2007 , the words, figures and letters on the 1 st day of April, 2008 substituted vide Notification No. 32/2009 (9 th amendment rules, 2009) , further for the figures 2008 the figures 2009 substituted vide notification no. 29/2010 dated 23-4-2010 and vide notification no. 33/2010 dated 11/5/2010 . Further for the figures 2009 the figures 2010 substituted vide notification no. 18/2011 dated 5-4-2011 Further Substituted vide Notification No.14/2012, Dated 28-3-2012, before it was read as:- 2010 3. For the words and figures Form No. ITR-1 , at both the places where they occur, the words and figures Form SARAL-II (ITR-1) , has been substituted vide notification no. 33/2010 dated 11/5/2010 4. Substituted vide vide notification no. 33/2010 dated 11/5/2010 , before it was read as, (a)in the case of a person being an individual where the total income includes income chargeable to income-tax under the head Salaries or income in the nature of family pension as defined in the Explanation to clause (iia) of section 57 but does not include any other income except income by way of interest chargeable to income-tax under the head Income from other sources, be in 3 [ Form SARAL-II (ITR-1) ] and be verified in the manner indicated therein; 5. Substituted vide notification no. 49/2010 dated 9-7-2010 , before it was read as, (a)a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable or a company required to furnish the return in Form ITR-6 shall furnish the return in the manner specified in clause (ii) or clause (iii); 6. Omitted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, or the return of fringe benefits required to be furnished under sub-section(1) or sub-section (2) of section 115WD 7. Substituted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, SARAL-II 8. Inserted vide notification no. 18/2011 dated 5-4-2011 9. Inserted vide notification no. 18/2011 dated 5-4-2011 10. Omitted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, (h) in the case of a person who is not required to furnish the return of income but is required to furnish the return of fringe benefits, be in Form No. ITR-8 and be verified in the manner indicated therein. 11. Substituted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, (2) The return of income and return of fringe benefits required to be furnished in 3 [ Form SARAL-II (ITR-1) ] or Form No. ITR-2 or Form No. ITR-3 or Form No. ITR-4 or Form No. ITR-5 or Form No. ITR-6 or Form No. ITR-8 shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted or collected at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or form or report of audit required to be attached with the return of income or the return of fringe benefits under any of the provisions of the Act. 12. Omitted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, or the return of fringe benefits 13. Omitted vide notification no. 18/2011 dated 5-4-2011 , before it was read as, or the return of fringe benefits 14. Substituted vide notification no. 37/2011 dated 1-7-2011 , before it was read as, (a) a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable shall furnish the return in the manner specified in clause (ii) or clause (iii); (aa) an individual or HUF required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii) or clause (iii); 15. Inserted vide Notification No.14/2012, DATED 28-3-2012 16. in sub-rule (3), in the proviso, clause (a) shall be renumbered clause (aaa) and before clause (a), as so renumbered the following clauses has been Inserted vide Notification No.14/2012, Dated 28-3-2012 17. Substituted vide Notification No.25/2012, Dated 2-7-2012, before it was read as:- being an individual, who is a resident 18. Substituted vide Notification No.25/2012, Dated 2-7-2012, before it was read as:- being an individual or Hindu undivided family, who is a resident 19. Inserted vide Notification No.25/2012, Dated 2-7-2012, 20. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as:- 2012 , 21. Inserted vide Notification No. 34/2013 dated 1/05/2013 . 22. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, 15 [Provided that the provisions of this clause shall not apply to a person 17 [ who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 ] and has (i) assets (including financial interest in any entity) located outside India; or (ii) signing authority in any account located outside India.] 23. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, 15 [Provided that the provisions of this clause shall not apply to a person 18 [ who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 ] and has (i)assets (including financial interest in any entity) located outside India; or (ii)signing authority in any account located outside India. ] 24. Inserted vide Notification No. 34/2013 dated 1/05/2013 25. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, an individual or a hindu undivided family . 26. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, ten lakh rupees 27. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, 2012-13 , 28. Inserted vide Notification No. 34/2013 dated 1/05/2013 29. Inserted vide Notification No. 34/2013 dated 1/05/2013 30. Inserted vide Notification No. 34/2013 dated 1/05/2013 31. Substituted vide Notification No. 34/2013 dated 1/05/2013 , before it was read as, 2011 32. Inserted vide NOTIFICATION No. 42/2013 dated 11/06/2013 33. Substituted vide NOTIFICATION No. 42/2013 dated 11/06/2013 before it was read as, 24 [Provided that where an assessee is required to furnish a report of audit under sections 44AB , 92E or 115JB of the Act , he shall furnish the same electronically.] 34. Substituted vide NOTIFICATION No. 42/2013 dated 11/06/2013 before it was read as, 28 [ (aab) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act , shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii) ] 35. Inserted vide NOTIFICATION No. 42/2013 dated 11/06/2013 36. Substituted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of April, 2014. Before it was read as, 20 [2013] 37. Inserted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of April, 2014. 38. Inserted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of April, 2014. 39. Substituted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of April, 2014. Before it was read as, (b) a person required to furnish the return in Form ITR-7 shall furnish the return in the manner specified in clause (i) 29 [or clause (ii) or clause (iii)]. 40. Inserted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of April, 2014. 41. Substituted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of April, 2014. Before it was read as, 31 [ 2012 ] 42. Inserted vide NOTIFICATION NO. 28/2014 dated 30th day of May, 2014 w.e.f. 1st day of April, 2014 . 43. Inserted vide NOTIFICATION NO. 28/2014 dated 30th day of May, 2014 w.e.f. 1st day of April, 2014 . 44. Substituted vide NOTIFICATION NO. 28/2014 dated 30th day of May, 2014 w.e.f. 1st day of April, 2014 . Before it was read as or section 115JB 45. Inserted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 46. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, 36 [2014] 47. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, (ii) signing authority in any account located outside India; 48. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, (ii) signing authority in any account located outside India; 49. Inserted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 50. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, (3) The return of income 12 [****] referred to in sub-rule (1) may be furnished in any of the following manners, namely: (i) furnishing the return in a paper form; (ii) furnishing the return electronically under digital signature; (iii) transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; (iv) furnishing a bar-coded return in a paper form: Provided that 16 [ (a) 25 [a person, other than a company and a person required to furnish the return in Form ITR-7 ], if his or its total income, or the total income in respect of which he is or it is assessable under the Act during the previous year, exceeds 26 [five lakh rupees], shall furnish the return for the assessment year 27 [2013-14] and subsequent assessment years in the manner specified in clause (ii) or clause (iii); (aa)an individual or a Hindu undivided family, being a resident, 19 [ other than not ordinarily resident in India within the meaning of sub-section (6) of section 6]having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be, shall furnish the return for assessment year 2012-13 and subsequent assessment years in the manner specified in clause (ii) or clause (iii); 5 [ 14 [ 16 [ ( aaa ) a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause ( ii ).] ]] 34 [ (aab) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, other than a person to whom clause (aaa) or clause (ab) is applicable, shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii) ] 38 [ (aac) a person required to furnish the return in Form ITR-5 , other than a firm to which clause (aaa) is applicable, shall furnish the return for the assessment year 2014-15 and subsequent assessment years in the manner specified in clause (ii) or clause (iii); ] (ab)a company required to furnish the return in Form ITR-6 shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii)] 39 [(b) a person required to furnish the return in Form ITR-7 shall furnish the return for assessment year 2014-15 and subsequent assessment years,- (A) in case it is furnished under sub-section (4B) of section 139 , in the manner specified in clause (ii); (B) in other cases, in the manner specified in clause (i) or clause (ii) or clause (iii):] 35 [ Provided further that a person who is required to furnish any report of audit referred to in proviso to sub-rule (2) electronically, other than a person to whom clause (aaa) or clause (ab) of the first proviso is applicable, shall furnish the return, in Form as applicable to him, in the manner specified in clause (ii) or clause (iii). ] 51. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, Director-General of Income-tax (Systems) . 52. Substituted vide Not. 41/2015 - Dated 15-4-2015 w.e.f. 1st day of April, 2015 , before it was read as, 41 [ 2013 ] 53. Substituted vide Not.49/2015 - Dated 22-6-2015 , before it was read as, has income not chargeable to tax, exceeding five thousand rupees. 54. Inserted vide Not.49/2015 - Dated 22-6-2015 55. Substituted vide Not.49/2015 - Dated 22-6-2015 , before it was read as, has income not chargeable to tax, exceeding five thousand rupees. 56. Substituted vide Not.49/2015 - Dated 22-6-2015 , before it was read as, in the manners specified in clauses (i), (iii) and (iv) of sub-rule (3) 57. Inserted vide Not. 24/2016 - Dated 30-3-2016 w.e.f. 1st day of April, 2016 58. Substituted vide Not. 24/2016 - Dated 30-3-2016 w.e.f. 1st day of April, 2016 before it was read as, 46 [ 2015] 59. Inserted vide Not. 24/2016 - Dated 30-3-2016 w.e.f. 1st day of April, 2016 60. Inserted vide Not. 24/2016 - Dated 30-3-2016 w.e.f. 1st day of April, 2016 61. Substituted vide Not. 24/2016 - Dated 30-3-2016 w.e.f. 1st day of April, 2016 , before it was read as, 52 [ 2014 ] 62. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, 58 [ 2016 ] 63. Omitted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, or 64. Inserted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017 65. Omitted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, (b) in the case of a person being an individual [not being an individual to whom clause (a) applies] or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the head Profits and gains of business or profession, be in Form No. ITR-2 and be verified in the manner indicated therein; 54 [(ba) in the case of a person being an individual not being an individual to whom clause (a) applies or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the heads Profits or gains of business or profession and Capital gains and to whom the provisions of clause (I) and clause (II) of the proviso to clause (a) does not apply, be in Form No. ITR-2A and be verified in the manner indicated therein;] 66. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, (c) in the case of a person being an individual or a Hindu undivided family who is a partner in a firm and where income chargeable to income-tax under the head Profits and gains of business or profession does not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm, be in Form No. ITR-3 and be verified in the manner indicated therein; 67. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, business income and such income is computed in accordance with special provisions, referred to in section 44AD and section 44AE of the Act for computation of business income be in Form SUGAM (ITR-4S) 68. Omitted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, or 69. Inserted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017 70. Omitted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, or clause (b) 71. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, Form No. ITR-4 72. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, Form SUGAM (ITR-4S) or Form No. ITR -4 or 73. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, 73 [1. Individual or Hindu undivided family (a) Accounts are required to be audited under section 44AB of the Act; Electronically under digital signature (b) Where (a) is not applicable and,- (I) the return is furnished in Form No. ITR-3 or Form No. ITR-4; or (II) the person, being a resident, other than not ordinarily resident within the meaning of subsection (6) of section 6, has, (A) assets (including financial interest in any entity) located outside India; or (B) signing authority in any account located outside India; or (C) income from any source outside India; (III) any relief, in respect of tax paid outside India, under section 90 or 90A or deduction of tax under section 91 is claimed; or (IV) any report of audit referred to in proviso to sub -rule (2) is required to be furnished electronically; or (V) total income assessable under the Act during the previous year of the person (other than the person, being an individual of the age of 80 years or more at any time during the previous year and furnishing the return in Form ITR-1 or ITR-2),- (i) exceeds five lakh rupees; or (ii) any refund is claimed in the return of income; (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. (c) In any other case. (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or (D) Paper form; 74. Substituted vide Not. 21/2017 - Dated 30-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, 61 [ 2015 ] 75. Inserted vide Not. 80/2017 - Dated 18-8-2017 76. Substituted vide F. No.16/2018/ F.No.370142/1/2018-TPL - Dated 03-04-2018 , before it was read as, 62 [2017] 77. Substituted vide F. No.16/2018/ F.No.370142/1/2018-TPL - Dated 03-04-2018 , before it was read as, an individual 78. Inserted vide F. No.16/2018/ F.No.370142/1/2018-TPL - Dated 03-04-2018 , 79. Substituted vide F. No.16/2018/ F.No.370142/1/2018-TPL - Dated 03-04-2018 , before it was read as, (I) is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 and has,- (i) assets (including financial interest in any entity) located outside India; or 47 [(ii) signing authority in any account located outside India; or (iii) income from any source outside India;] 80. Substituted vide F. No.16/2018/ F.No.370142/1/2018-TPL - Dated 03-04-2018 , before it was read as, derived from a proprietory 81. Substituted vide F. No.16/2018/ F.No.370142/1/2018-TPL - Dated 03-04-2018 , before it was read as, deriving income from a proprietory 82. Substituted vide F. No.16/2018/ F.No.370142/1/2018-TPL - Dated 03-04-2018 , before it was read as, 74 [2016] 83. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as 76 [2018] 84. Inserted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 85. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as a Hindu undivided family 59 [ or a firm, other than a limited liability partnership firm, ] 86. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as (I) is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 and has,─ (i) assets (including financial interest in any entity) located outside India; or 48 [(ii) signing authority in any account located outside India; or (iii) income from any source outside India;] 87. Omitted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as 49 [or sub-section (4E)] 60 [or sub-section (4F) ] 88. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as (b) Where total income assessable under the Act during the previous year of a person,- (i) being an individual of the age of 80 years or more at any time during the previous year; or (ii) whose income does not exceed five lakh rupees and no refund is claimed in the return of income, and who furnishes the return in Form No. SAHAJ ITR-1 or Form No. SUGAM (ITR-4) 89. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as 82 [2017] 90. Substituted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 before it was read as 83 [ 2019 ] 91. Omitted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 before it was read as or 92. Inserted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 93. Inserted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 94. Substituted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 before it was read as 89 [ 2018 ] 95. Inserted vide NOTIFICATION NO. 31/2020 dated 29-05-2020 96. Omitted vide NOTIFICATION NO. 31/2020 dated 29-05-2020 before it was read as 92 [ (VII) owns a house property in joint-ownership with two or more persons; or (VIII) is required to furnish a return of income under seventh proviso to sub-section (1) of section 139 . ] 97. Omitted vide NOTIFICATION NO. 31/2020 dated 29-05-2020 before it was read as 93 [ (VI) owns a house property in joint-ownership with two or more persons. ] 98. Substituted vide NOTIFICATION NO. 21/2021 dated 31-03-2021 w.e.f. 01-04-2021 before it was read as 90 [ 2020 ] 99. Omitted vide NOTIFICATION NO. 21/2021 dated 31-03-2021 w.e.f. 01-04-2021 before it was read as 95 [ or ] 100. Inserted vide NOTIFICATION NO. 21/2021 dated 31-03-2021 w.e.f. 01-04-2021 Earlier, items (VII) and (VIII) was omitted by the Income Tax (Twelfth Amdt. ) Rules, 2020 w.e.f. 29-05-2020 101. Inserted vide NOTIFICATION NO. 21/2021 dated 31-03-2021 w.e.f. 01-04-2021. Earlier this clause (VI) 97 [ **** ] was omitted 102. Substituted vide NOTIFICATION NO. 82/2021 dated 27-07-2021 before it was read as or sub-section (1) of section 148 103. Substituted vide NOTIFICATION NO. 82/2021 dated 27-07-2021 before it was read as 94 [ 2019 ] 104. Substituted vide NOTIFICATION NO. 21/2022 dated 30-03-2022 w.e.f. 01-04-2022 before it was read as, 98 [ 2021 ] 105. Substituted vide NOTIFICATION NO. 21/2022 dated 30-03-2022 w.e.f. 01-04-2022 before it was read as, 103 [ 2020 ] 106. Substituted vide NOTIFICATION NO. 04/2023 dated 10-02-2023 w.e.f. 01-04-2023 before it was read as, 104 [ 2022 ] 107. Substituted vide NOTIFICATION NO. 04/2023 dated 10-02-2023 w.e.f. 01-04-2023 before it was read as, 105 [ 2021 ] 108. Substituted vide NOTIFICATION NO. 105/2023 dated 22-12-2023 w.e.f. 01-04-2024 before it was read as, 106 [ 2023 ] 109. Substituted vide NOTIFICATION NO. 105/2023 dated 22-12-2023 w.e.f. 01-04-2024 before it was read as, 107 [ 2022 ] 110. Substituted vide NOTIFICATION NO. 19/2024 dated 31-01-2024 w.e.f. 01-04-2024 before it was read as, 1. Individual or Hindu undivided family (a) Accounts are required to be audited under section 44AB of the Act; Electronically under digital signature; 88 [ (b) Where total income assessable under the Act during the previous year of a person, being an individual of the age of eighty years or more at any time during the previous year, and who furnishes the return in Form number SAHAJ (ITR-1) or Form number SUGAM (ITR-4). ] (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V ; or (D) Paper form; (c) In any other case (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;
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