| Person |
Source of income |
Limit |
Due Date |
Form No |
| Individual |
Having Salary Income only and with or without interest income |
Up to Rs 5.00 lakhsAbove Rs 5.00 lakhs |
No Need to File ReturnBefore 31st July |
ITR-1 |
| Individual |
Having Salary Income, Rental Income, interest income or any other sources other than Business income |
No limit |
Before 31st July |
ITR-2 |
| Individual/HUF |
For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship |
If the Firms turnover is
- Less than Rs 100.00 lakhs
- More Than Rs 100.00 lakhs
|
Before 31st July
Before 30th September |
ITR-3 |
| Individual/ HUF |
Having Business or Professional income, Salary Income and other sources of Incomes |
If Gross Receipts from Business is
- Less than Rs 100.00 lakhs
- More Than Rs 100.00 lakhs
If Gross Receipts from profession is
- Less than Rs25 lakhs
- More Than Rs 25 lakhs
|
Before 31st July
Before 30th September
Before 31st July
Before 30th September |
ITR-4 |
| Individual/Huf |
Having Business income- but no books maintained |
Income is estimated on presumptive basis U/s 44AD, 44AE |
Before 31st July |
ITR-4S |
| Partnership firm,AOP,BOI AND LLP |
Having Business or Professional income |
If Gross Receipts from Business is
- Less than Rs 100.00 lakhs
- More Than Rs 100.00 lakhs
If Gross Receipts from profession is
- Less than Rs25 lakhs
- More Than Rs 25 lakhs
|
Before 31st July
Before 30th September
Before 31st July
Before 30th September
|
ITR-5 |
| For Companies other than companies claiming exemption under section 11 |
Having Business or Professional income |
NO LIMIT |
Before 30th September |
ITR-6 |
| Company Assessee |
Required to furnish Audit Report u/s 92 E of the IT Act (Transfer Pricing Audit) |
|
Before 30th November |
ITR-6 |
