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TR Vol-173 Issue-5, 01 June 2020
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Table of Contents
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| Income Tax (12th Amendment) Rules, 2020—Amendment of Rule 12 |
2
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| Forms Sahaj (ITR-1) - For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income upto Rs.5 thousand |
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| Form ITR-2 - For Individuals and HUFs not having income from profits and gains of business or profession |
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| Form ITR-3 - For individuals and HUFs having income from profits and gains of business or profession |
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| Form Sugam (ITR-4) - For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE |
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| Form ITR-5 -For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7 |
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