25. See rule 12.
Prescribed returns for assessment year 2009-10 are as under :
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ITR1 |
(a) |
in the case
of a person being an individual where the total income includes income
chargeable to income-tax under the head “salaries” or income in the nature of
family pension as defined in the Explanation to clause (iia) of
section 57 but does not include any other income except income by way of
interest chargeable to income-tax under the head “Income from other sources”, |
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ITR2 |
(b) |
in the case
of a person being an individual [not being an individual to whom (a)
applies] or a Hindu undivided family where the total income does not include
any income chargeable to income-tax under the head “Profits or gains of
business or profession”, |
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ITR3 |
(c) |
in the case
of a person being an individual or a Hindu undivided family who is a partner
in a firm and where income chargeable to income-tax under the head “Profits
or gains of business or profession” does not include any income except the
income by way of any interest, salary, bonus, commission or remuneration, by
whatever name called, due to, or received by him from such firm, |
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ITR4 |
(d) |
in the case
of a person being an individual or a Hindu undivided family other than the
individual or Hindu undivided family referred to in (a) or (b)
or (c) and deriving income from a proprietary business or profession, |
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ITR5 |
(e) |
in the case
of a person not being an individual or a Hindu undivided family or a company
or a person to which (g) applies, |
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ITR6 |
(f) |
in the case
of a company not being a company to which (g) applies, |
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ITR7 |
(g) |
in the case
of a person including a company whether or not registered under section 25 of
the Companies Act, 1956, required to file a return under sub-section (4A) or
sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139, |
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ITR8 |
(h) |
in the case
of a person who is not required to furnish the return of income but is
required to furnish the return of fringe benefits. |
Note 1. The return of income and return of fringe
benefits required to be furnished in Form No. ITR-1 or Form No. ITR-2 or Form
No. ITR-3 or Form No. ITR-4 or Form No. ITR-5 or Form No. ITR-6 or Form No.
ITR-8 shall not be accompanied by a statement showing the computation of the
tax payable on the basis of the return, or proof of the tax, if any, claimed to
have been deducted or collected at source or the advance tax or tax on
self-assessment, if any, claimed to have been paid or any document or copy of
any account or Form or report of audit required to be attached with the return
of income or the return of fringe benefits under any of the provisions of the
Act.
2. The return of
income or return of fringe benefits may be furnished in any of the following
manners, namely:—
(i) furnishing the return in a paper form;
(ii) furnishing the return electronically under digital
signature;
(iii) transmitting the data in the return
electronically and thereafter submitting the verification of the return in Form
ITR-V;
(iv) furnishing a bar-coded return in a paper form:
However,
(a) a firm required to furnish the return in Form ITR-5 and to whom
provisions of section 44AB are applicable or a company required to furnish the
return in Form ITR-6 shall furnish the return in the manner specified in (ii)
or (iii) above
(b) a person required to furnish the return in Form ITR-7 shall
furnish the return in the manner specified in (i) above.