Tuesday 9 July 2013

ITR FORMS-I

For corporate


   Return Type  
Who can use this form

Who cannot Use This Form
1.      ITR-7

Trust
Person Including companies required to file return u/s 139(4A) or 139(4B)or 139(4C) or 139(4D) are required to file ITR7

2.      ITR-6
Company
Any Indian Company or any  body corporate incorporated by or  under the laws of a country outside India
Company Claiming exemption u/s 11 shall not use this form
3.       ITR-5
Trust
Private Discretionary Trust

Firm Filling u/s 139(4A) or 139(4B)or 139(4C) or 139(4D) shall not use this form
4.      ITR-5
AOP/BOI/LA/Co-OP Soc/AJP

AOP- Association of Person
BOI-Body of Individual
LA-local Authority
Co-OP Soc- Co-operative Societies
AJP-Artificial Judicial Person

This form can be used by a person being a firm,AOP, BOI, AJP referred in section 2(31) (vii) or Local Authority or Co-Op Soc
A person who is required to file ITR u/s 139(4A) or 139(4B)or 139(4C) or 139(4D) shall not use this form
5.      ITR-5
FIRM/LLP
Firm defined as per income Tax Act ,
Firm as per partnership Act, 1932 and shall include Limited Liability Partnership  As defined in LLP Act, 2008
This form can be used by a person being a firm,AOP, BOI, AJP referred in section 2(31) (vii) or Local Authority or Co-Op Soc.
A person who is required to file ITR u/s 139(4A) or 139(4B)or 139(4C) or 139(4D) shall not use this form





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