CBDT Instructions for filing New ITR Forms (FY 2019-20/ AY 2020-21)

CBDT/ Income Tax Deptt. has issued Instructions for filing of all the New ITR Forms (ITR 1 Sahaj, ITR 2, ITR 3, ITR 4 Sugam, ITR 5, ITR 6 and ITR 7), including list of revised business codes, in respect of FY 2019-20/ AY 2020-21.

It may be noted that these instructions are guidelines for filling the particulars in the applicable ITR Form. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.

Instructions For Filing ITR (FY 2019-20/ AY 2020-21)

1. ITR 1 Sahaj Instructions:

Form ITR 1 Sahaj is to be used by 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. 5,000.

CBDT Instructions ITR 1 Sahaj for FY 2019-20/ AY 2020-21

2. ITR 2 Instructions: 

Form ITR 2 is to be used by Individuals and HUFs not having income from profits and gains of business or profession.

CBDT Instructions ITR 2 for FY 2019-20/ AY 2020-21

3. ITR 3 Instructions:

Form ITR 3 is to be used by Individuals and HUFs having income from profits and gains of business or profession.

CBDT Instructions ITR 3 for FY 2019-20/ AY 2020-21

4. ITR 4 Sugam Instructions: 

Form ITR 4 Sugam is to be used by 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.

CBDT Instructions ITR 4 Sugam for FY 2019-20/ AY 2020-21

5. ITR 5 Instructions: 

Form ITR 5 can be used by persons other than (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7.

CBDT Instructions ITR 5 for FY 2019-20/ AY 2020-21

6. ITR 6 Instructions: 

This Return Form can be used by Companies other than those which are claiming exemption under section 11.

CBDT Instructions ITR 6 for FY 2019-20/ AY 2020-21

6. ITR 7 Instructions:

For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.

CBDT Instructions ITR 7 for FY 2019-20/ AY 2020-21

Related Posts:

CBDT Instructions for filing New ITR Forms (FY 2019-20/ AY 2020-21)

CBDT Updates (Income Tax)
Income Tax Circulars, Instructions, Notifications, Orders, Press Releases, etc. issued by the Central Board of Direct Taxes (CBDT) in different years:
CBDT Circulars: 2021, 2020, 2019, 2018, 2017
CBDT Instructions: 2020, 2019, 2018, 2017, 2016, 2015
CBDT Notifications: 2021, 2020, 2019, 2018, 2017
CBDT Orders: 2021, 2020, 2019, 2018, 2017
CBDT Press Releases: 2021, 2020, 2019, 2018, 2017, 2016, 2015
Note: For Official/ updated copy, please visit the Income Tax Deptt. website.

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