Last updated: March 30th, 2020 1:27 PM

Income Tax Returns and Forms

Income Tax Returns

Income tax returns must be filed by all persons having a taxable income each year. There are seven different types of income tax return and its applicability differs based on the type of entity and transactions undertaken during the assessment year. ITR-1 and ITR-4 can be prepared and filed online through the Income Tax website directly. All other income returns can be prepared offline using the JAVA utility and uploaded on the income tax website. For assistance filing income tax returns, visit IndiaFilings.com.

	Income Tax Return	Applicability	Available Online	Available Offline
1	ITR 1	For Individuals having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh	Yes	Yes
2	ITR 2	For Individuals and HUFs not carrying out business or profession under any proprietorship	No	Yes
3	ITR 3	For individuals and HUFs having income from a proprietary business or profession	No	Yes
4	ITR 4	For presumptive income from Business & Profession	Yes	Yes
5	ITR 5	For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7	No	Yes
6	ITR 6	For Companies other than companies claiming exemption under section 11	No	Yes
7	ITR 7	For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F)	No	Yes

Income Tax Forms

Income tax forms are different from income tax returns. Income tax forms may need to be filed by a taxpayer based on the transactions and applicability of the form. In case of an online income tax form, the form can be accessed post login to the e-Filing portal. Based on the user applicability, the respective income tax forms will be made available to the assessee under their login. To file an income tax form online, visit “e-File” -> “Prepare and Submit Online Form(Other than ITR)” -> “Select the Form” -> “Select the Assessment Year” (If applicable). If an income tax form is available as an offline form only, it can be accessed by downloading the JAVA utilities from e-Filing portal. JAVA utilities can be downloaded from e-Filing portal’s home page under “Downloads” section. The downloaded ZIP file should be extracted before opening the utility.

	Income Tax Form Name	Type and Nature of Form	Applicability of Form	Available Online	Available Offline
1	Form 1	Statement of Specified Services - Equalisation levy Rules, 2016	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	YES
2	Form 3	Appeal to the Commissioner of Income-tax (Appeals)-Equalisation levy Rules, 2016	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
3	Form 3AC	Audit report under section 33AB(2)	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
4	Form 3AD	Audit Report under section 33ABA(2)	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
5	Form 3AE	Audit report under section 35D(4)/35E(6) of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
6	Form 3CA-3CD	Audit report under section 44AB of the Income-tax Act,1961 in a case where the accounts of the business or profession of a person have been audited under any other law	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
7	Form 3CB-3CD	Audit report under section 44AB of the Income-tax Act,1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
8	Form 3CE	Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
9	Form 3CEA	Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income-tax Act, 1961 relating to computation of capital gains in case of slump sale	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
10	Form 3CEAA	Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961	Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
11	Form 3CEAB	Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
12	Form 3CEAC	Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
13	Form 3CEAE	Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
14	Form 3CEB	Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
15	Form 3CEJ	Report from an accountant to be furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
16	Form 3CEK	Annual Statement under section 9A of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
17	Form 3CF-I	Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a research association	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
18	Form 3CF-II	Application Form for approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a University, College or other Institution	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
19	Form 3CF-III	Application Form for approval under clause (iia) of sub section (1) of section 35 of Income Tax Act , 1961 in the case of company	Company	YES	NO
20	Form 3CFA	Form for Opting for taxation of income by way of royalty in respect of Patent	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
21	Form 3CL	Report to be submitted by the prescribed authority to the Income-tax Authority specified under section 35(2AB) of the Income-tax Act, 1961	External Agency	YES	NO
22	Form 3CLA	Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
23	Form 6B	Audit report under section 142(2A) of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
24	Form 8	Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
25	Form 9	Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
26	Form 9A	Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961.	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
27	Form 10	Statement to be furnished to the Assessing Officer/Prescribed Authority under sub-section (2) of section 11 of the Incomer-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
28	Form 10B	Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
29	Form 10BA	Declaration to be filed by the assessee claiming deduction under section 80GG	Individual	YES	NO
30	Form 10BB	Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub- clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C).	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
31	Form 10CCB	Audit report under sections 80-I(7)/80-IA(7)/80-IB/80-IC	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
32	Form 10CCBBA	Audit report under section 80-ID(3)(iv)	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
33	Form 10CCBC	Audit report under section 80-IB(11B)	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
34	Form 10CCBD	Report of accountant under section 80-IB(11C)	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
35	Form 10CCC	Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
36	Form 10CCD	Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.	Individual	YES	NO
37	Form 10CCE	Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.	Individual	YES	NO
38	Form 10CCF	Report under section 80LA(3) of the Income-tax Act, 1961	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
39	Form 10DA	Report under section 80JJAA of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
40	Form 10E	Form for furnishing particulars of income u/s 192(2A) for the year ending 31st March, 20..... for claiming relief u/s 89(1) by a Government servant/an employee in a company, co-operative society, local authority, university, institution, association/body	Individual	YES	NO
41	Form 10G	Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
42	Form 10H	Certificate of foreign inward remittance	Individual	YES	NO
43	Form 10-IB	Application for exercise of option under sub-section (4) of section 115BA of the Income - tax Act,1961	Company/Firm	YES	NO
44	Form 15CA	Information to be furnished for payments to a non-resident not being a company, or to a foreign company	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
45	Form 15CB	Certificate of an accountant	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
46	Form 15CC	Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ..... of ..... (Financial Year)	Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector	NO	YES
47	Form 15G (Consolidated)	Statement of Declaration under section 197A (1) and section 197A (1A) by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax.	Tax Deductor & Collector	NO	YES
48	Form 15H (Consolidated)	Statement of Declaration under section 197A(1C) by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax.	Tax Deductor & Collector	NO	YES
49	Form 29B	Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	YES
50	Form 29C	Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	YES
51	Form 35	Appeal to the Commissioner of Income-tax (Appeals)	Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector	YES	NO
52	Form 40C	Application for recognition of a recognisied provident funds	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
53	Form 41	Form for maintaining accounts of subscribers to a recognised provident fund	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
54	Form 49C	Annual Statement under section 285 of the Income-tax Act,1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
55	Form 49D	Information and documents to be furnished by an Indian concern under section 285A	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
56	Form 52A	Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
57	Form 56	Application for Grant of Exemption or continuance thereof under section 10(23C)(iv) and (v) for the year....	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
58	Form 56D	Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year....	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
59	Form 56F	Report under section 10A of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
60	Form 56FF	Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
61	Form 61	Statement containing particulars of declaration received in Form No. 60	Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector	NO	YES
62	Form 61A	Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961	Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector	NO	YES
63	Form 61B	Statement of Reportable Account under sub-section (1) section 285BA of the Income-tax Act, 1961	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
64	Form 62	Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years.	Company	YES	NO
65	Form 63	Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of India	Company	YES	NO
66	Form 63A	Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund	Company	YES	NO
67	Form 64	Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961.	Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
68	Form 64A	Statement of income distributed by a Business Trust to be furnished under section 115UA of the Income-tax Act, 1961.	Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
69	Form 64D	Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961.	Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
70	Form 64E	Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Incometax Act, 1961	Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES
71	Form 65	Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961	Company	YES	NO
72	Form 66	Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961	Company	YES	NO
73	Form 67	Statement of income from a country or specified territory outside India and Foreign Tax Credit	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
74	Form V (PMGK)	Form for reporting under Pradhan Mantri Garib Kalyan Deposit Scheme, 2016	Individual, HUF, Company, AOP/BOI/Trust/Firm/AJP/LA,Tax Deductor & Collector	NO	YES
75	Form 26A	Furnishing Accountant certificate under the first proviso to sub-section(1) of section 201 of the Income Tax Act, 1961	Tax Deductor & Collector	YES	NO
76	Form 27BA	Furnishing Accountant certificate under the first proviso to sub-section(6A) of section 206C of the Income Tax Act, 1961	Tax Deductor & Collector	YES	NO
77	Form 24Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended...(June/September/December/March) ...(Financial year)	Tax Deductor & Collector	NO	YES
78	Form 26Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than salary for the quarter ended...(June/September/December/March) ...(Financial year)	Tax Deductor & Collector	NO	YES
79	Form 27EQ	Quarterly statement of collection of tax at Source under section 206C of Income-tax Act, 1961 for the quarter ended... June/September/December/March ...(Financial year)	Tax Deductor & Collector	NO	YES
80	Form 27Q	Quarterly statement of deduction of tax under sub-section (3) of section 200 of Income-tax Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended.... June/September/December/March ...(Financial year)	Tax Deductor & Collector	NO	YES
81	RGESS	Annual Report to be submitted by the depository to the Income Tax Department	External Agency	NO	YES
82	Form 1_IDS*	Form of Declaration under section 183 of the Finance Act, 2016, in respect of the Income Declaration Scheme, 2016	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	YES
83	Form 2_IDS	Acknowledgement Of Declaration Under Section 183 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016	Commissioner of Income Tax Department	YES	NO
84	Form 3_IDS	Intimation Of Payment Under Sub-Section (1) Of Section 187 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
85	Form 4_IDS	Certificate Of Declaration Under Section 183 Of The Finance Act, 2016 In Respect Of The Income Declaration Scheme, 2016	Commissioner of Income Tax Department	YES	NO
86	Form 1_PMGKY*	Form of Declaration under section 199C of the Finance Act, 2016, In Respect Of the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	YES	NO
87	Form 2_PMGKY	Certificate of Declaration under section 199C of the Finance Act, 2016, In Respect of the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016	Commissioner of Income Tax Department	YES	NO
88	Form 6*	Form of declaration of undisclosed asset located outside India under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015	Individual, HUF, Company,AOP/BOI/Trust/Firm/AJP/LA	NO	YES