Introduction
Our country has the population of more than 100 crores. But how many of them pay income tax and file returns? This is a million dollar question. In this article the statistics relating to the filing of various returns under the Income Tax Act, 1961 in the current year from April 2019 to June 2020 is analyzed. Some returns are required to be filed electronically and some may be filed through offline procedure.
Returns
The returns taken for the purpose of the analysis are as follows-
- ITR - 1 – Sahaj - For individuals being a resident (other than not ordinarily resident) having total income upto ₹ 50 lakh, having Income from Salaries, one house property, other sources (Interest etc), and agricultural income upto ₹ 5000;
- ITR - 2 - For Individuals and HUFs not having income from profits and gains of business or profession;
- ITR – 3 - For individuals and HUFs having income from profits and gains of business or profession;
- ITR -4 – Sugam - For Individuals, HUFs and Firms (other than LLP) being a resident having total income up to ₹ 50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE;
- ITR – 5 - For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7;
- ITR -6 - For Companies other than companies claiming exemption under section 11;
- ITR – 7 - For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.
E-returns
The number of persons registered with the web site for e-filing as on 31.07.2020 is 94059666. 51.91% of returns were filed using utility provided by the Department. 47.49% of returns were filed out of office hours.
The following table shows the e-returns filed during the current year from 01.04.2020 to 31.07.2020 form wise with the comparison of previous two financial years-
Table – 1
ITR WISE E-RETURNS
|
Sl. No.
|
ITR FORM
|
2018 - 19
|
2019 – 20
|
2020 – 21*
|
|
1
|
ITR - 1
|
31700240
|
32867166
|
4086566
|
|
2
|
ITR – 2 (Till AY 2016 – 17)
|
43752
|
30608
|
715
|
|
3
|
ITR – 2 (From AY 2017 – 18)
|
4777808
|
4984384
|
324902
|
|
4
|
ITR – 2A (For AY 2015 – 16 & 2016-17)
|
5460
|
920
|
56
|
|
5
|
ITR – 3 (Till AY 2016 – 17)
|
9584
|
6566
|
328
|
|
6
|
ITR – 3 (From AY 2017 – 18)
|
12511740
|
11651917
|
490769
|
|
7
|
ITR – 4 S (Till 2016 – 17)
|
77283
|
17995
|
505
|
|
8
|
ITR – 4 (Till AY 2016 – 17)
|
121011
|
44058
|
1470
|
|
9
|
ITR – 4 (From AY 2017 – 18)
|
14773246
|
15475401
|
1216799
|
|
10
|
ITR – 5
|
1557596
|
1519729
|
63508
|
|
11
|
ITR – 6
|
962753
|
930804
|
36026
|
|
12
|
ITR - 7
|
268836
|
261112
|
24225
|
|
TOTAL
|
66808129
|
677090660
|
7245859
|
- From 01.04.2020 to 31.07.2020
The number of returns filed seems to be less since the last date for filing the returns is extended to 30.11.2020.
Filing growth – Financial year
The filing growth in respect of year 2020-21 is compared with the previous year 2019 – 20 in the given table below. The period is from 01.04.2019 to 31.07.2019 and for the year 2020-21 the period is from 01.04.2020 to 31.07.2020.
Table – 2
Filing growth – Financial year
|
Sl. No.
|
Returns
|
Filed in 2019 – 20*
|
Filed in 2020 – 21**
|
Growth (%)
|
|
1
|
ITR - 1
|
16837557
|
4086556
|
-75.73
|
|
2
|
ITR -2 or ITR – 2A
|
2016881
|
325673
|
-83.85
|
|
3
|
ITR -3 (Till AY 2016-17)
ITR – 3 (From AY 2017-18)
ITR – 4 (Till AY 2017-18)
|
2787197
|
492567
|
-82.29
|
|
4
|
ITR 4S (Till AY 2016 – 17)
ITR 4 (From AY 2017 – 18)
|
4797899
|
2217304
|
-53.78
|
|
5
|
ITR – 5
|
185177
|
63508
|
-65.70
|
|
6
|
ITR – 6
|
27850
|
36026
|
29.36
|
|
7
|
ITR - 7
|
18182
|
242253
|
33.24
|
|
TOTAL
|
26663743
|
7245859
|
-72.83
|
*from 01.04.2019 to 31.07.2019;
**from 01.04.2020 to 31.07.2020.
More ITR – 6 and ITR-7 returns sere filed in the current year when compared in the previous year of the same period.
Filing growth – Assessment year
The filing growth in respect of assessment year 2020-21 is compared with the previous assessment year 2019 – 20 in the given table below. The period is from 01.04.2019 to 31.07.2019 and for the year 2020-21 the period is from 01.04.2020 to 31.07.2020.
Table - 3
Filing growth – Assessment year
|
Return
|
AY 2019 – 20*
|
AY 2020 – 21 **
|
Increase (%)
|
|
ITR – 1 – On line
|
6466733
|
1100031
|
-82.99
|
|
ITR – 1 - Offline
|
10343161
|
2499792
|
-75.83
|
|
Sub total
|
16809894
|
3599823
|
-78.59
|
|
ITR -2
|
1975506
|
212649
|
-89.24
|
|
ITR - 3
|
2674987
|
860
|
-99.97
|
|
ITR – 4 – Offline
|
3086062
|
692848
|
-77.54
|
|
ITR -4 – Online
|
1661214
|
589149
|
-64.54
|
|
Sub Total
|
4746276
|
1281997
|
-72.99
|
|
ITR – 5
|
166963
|
0
|
-100
|
|
ITR – 6
|
2730
|
0
|
0
|
|
ITR – 7
|
114 51
|
0
|
-100
|
|
Total
|
26387807
|
5095329
|
-80.69
|
*from 01.04.2019 to 31.07.2019;
**from 01.04.2020 to 31.07.2020.
Category wise income returned
In the following table the income returned category wise in the current year from 01.04.2020 to 31.07.2020 is furnished-
Table – 4
Category wise income returned
|
Sl. No.
|
Category
|
Range 1
|
Range 2
|
Range 3
|
Range 4
|
Range 5
|
Range 6
|
|
1
|
Association of persons
|
16427
|
309
|
173
|
141
|
51
|
90
|
|
2
|
Body of individuals
|
469
|
17
|
10
|
5
|
1
|
3
|
|
3
|
Company
|
25145
|
1357
|
1414
|
1773
|
1243
|
3712
|
|
4
|
Firm
|
44351
|
2899
|
1895
|
1441
|
707
|
821
|
|
5
|
Government
|
40
|
1
|
1
|
1
|
0
|
1
|
|
6
|
Hindu undivided family
|
50839
|
5392
|
1662
|
469
|
84
|
66
|
|
7
|
Artificial Juridical person
|
678
|
8
|
9
|
5
|
3
|
7
|
|
8
|
Local Authority
|
338
|
8
|
4
|
2
|
2
|
7
|
|
9
|
Individual
|
5590824
|
1008791
|
231019
|
71549
|
8888
|
5066
|
|
10
|
Trust
|
20135
|
276
|
134
|
84
|
30
|
62
|
|
Total
|
5749246
|
1019058
|
236321
|
75470
|
11019
|
9835
|
Note:
- Range 1 – Upto ₹ 5,00,000/-
- Range 2 – From ₹ 5,00,001/- to ₹ 10,00,000/-
- Range 3 – From ₹ 10,00,001/- to ₹ 20,00,000/-
- Range 4 – From ₹ 20,00,001/- to ₹ 50,00,000/-
- Range 5 – From ₹ 50,00,001/- to ₹ 1,00,00,000/-
- Range 6 – Above ₹ 1,00,00,000/-
State-wise filing
In the following table the income returned each state wise can be seen in the current year from 01.04.2020 to 31.07.2020-
Table – 5
State/Union Territory wise returns filed
|
Sl. No.
|
Name of State/Union territory
|
No. of returns filed from 01.04.2020 to 30.06.2020
|
|
1
|
Andaman and Nicobar Islands
|
4846
|
|
2
|
Andhra Pradesh
|
253043
|
|
3
|
Arunachal Pradesh
|
3844
|
|
4
|
Assam
|
110054
|
|
5
|
Bihar
|
263613
|
|
6
|
Chandigarh
|
27547
|
|
7
|
Chhattisgarh
|
121956
|
|
8
|
Dadra & Nagar Haveli
|
3981
|
|
9
|
Daman & Diu
|
2342
|
|
10
|
Delhi
|
242382
|
|
11
|
Goa
|
22167
|
|
12
|
Gujarat
|
755806
|
|
13
|
Haryana
|
320300
|
|
14
|
Himachal Pradesh
|
96835
|
|
15
|
Jammu & Kashmir
|
107684
|
|
16
|
Jharkhand
|
138602
|
|
17
|
Karnataka
|
398615
|
|
18
|
Kerala
|
157008
|
|
19
|
Ladakh
|
923
|
|
20
|
Lakshadweep
|
358
|
|
21
|
Madhya Pradesh
|
286724
|
|
22
|
Maharashtra
|
828109
|
|
23
|
Manipur
|
9742
|
|
24
|
Meghalaya
|
6191
|
|
25
|
Mizoram
|
1150
|
|
26
|
Nagaland
|
4181
|
|
27
|
Orissa
|
122776
|
|
28
|
Pondicherry
|
11191
|
|
29
|
Punjab
|
459993
|
|
30
|
Rajasthan
|
601479
|
|
31
|
Sikkim
|
3272
|
|
32
|
From States Outside India
|
9091
|
|
33
|
Tamil Nadu
|
391876
|
|
34
|
Telangana
|
256703
|
|
35
|
Tripura
|
14465
|
|
36
|
Uttar Pradesh
|
682474
|
|
37
|
Uttarakhand
|
109649
|
|
38
|
West Bengal
|
414887
|
|
Total
|
7245859
|
Gujarat took the lead in filing highest number of income tax returns followed by Maharashtra, Rajasthan, Punjab, West Bengal (in count more than 4 lakhs).
Reference:
https://www.incometaxindiaefiling.gov.in/moreStatistics
9911796707
