Income-tax (9th Amendment) Rules, 2009 - ITR forms for Assessment Year 2009-2010 - Form ITR 1, Form ITR 2, Form ITR 3, From ITR 4, Form ITR 5, Form ITR 6, Form ITR 7, Form ITR 8, and ITR V

Form

Instructions

Purpose

Annexure Less form

ITR 1

Instructions

This Form can be used by an individual whose total income during the previous year i.e., financial year 2008-09 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". There should not be any exempt income other than agriculture income and interest income. It may please be noted that a person who is entitled to use this form shall not use Form ITR-2. Further, a person in whose income the income of other person like his/ her spouse, minor child, etc. is to be clubbed is also not entitled to use this form.

No document (including TDS certificate) should be attached to this form. Official receiving the return has been instructed to detach all documents enclosed with this form and return the same to the assessee.

ITR 2

Corrigendum

Instructions

This Form can be used by an individual or a Hindu Undivided family whose total income does not include any income chargeable to income-tax under the head "Profits or gains of business or profession". It may please be noted that a person who is entitled to use Form ITR-1 shall not use this form. Further, a person who is partner in a firm is required to use Form ITR-3. In case a partner in the firm does not have any income from the firm by way of interest, salary, etc. and has only exempt income by way of share in the profit of the firm shall not use Form ITR-2.

ITR 3

Instructions

This Form can be used 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 or 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. In case a partner in the firm does not have any income from the firm by way of interest, salary, etc. and has only exempt income by way of share in the profit of the firm shall use this form only and not Form ITR-2.

ITR 4

Instructions

This Form can be used by a person being an individual or a Hindu Undivided family who is carrying out a proprietory business or profession.

ITR 5

Corrigendum

Instructions

This Form can be used a person being a firm, AOP, BOI, artificial juridical person referred to in section 2(31)(vii), cooperative society and local authority. However, a person who is required to file the return of income under section 139(4)(a) or 139(4)(a) or 139(4)(b) or 139(4)(c) or 139(4)(d) shall not use this form.

ITR 6

Instructions

This Form can be used by a company, other than a company claiming exemption under section 11

ITR 7

Instructions

This Form can be used by persons including companies who are required to furnish return under section 139(4A) or under section 139(4B) or under section 139(4C) or under section 139(4D).

ITR 8

Instructions

This Form is applicable in case of a person who is not required to furnish the return of income but is required to furnish the return of fringe benefits

ITR V

Instructions

Once a return of income is filed electronically on successful transmission of the data, Form ITR-V duly filled shall be generated by the Income-tax Department's server to the assessee. This ITR-V will also contain the acknowledgement number of electronic transmission and the date of the transmission as an evidence of filing for the benefit of the assessee. Please down load a copy of such duly filled Form and verify under your signature in the space provided. In case the return was prepared by a Tax Return Preparer (TRP), the particulars of TRP be also filled and this verification form be countersigned by the TRP.

Acknow-ledgement