CBDT notifies Income Tax Return Forms (Simplified) for AY 2015-16 vide Notification No. 49/2015 dated 22nd June 2015.
The earlier ITRs were reviewed and few modifications which were proposed have been withdrawn.
The notable changes are as below:
a) ITR -2A is newly included;
- It is applicable for Assessee without Business Income, Capital Gains and foreign assets
- This ITR is of only 3 pages. Additional details if applicable, will have to be provided in schedules
b) In ITR 2, Schedule Foreign Travel is removed.
- Disclosing the details related to foreign travel and expenses, have been removed.
- If Foreign travel details are available, then the passport number has to be mentioned.
c) For Exempt Income (other than Agricultural income) – ITR1 and 4S will be applicable
d) Bank Details:
- Not required to mention Account balances and details of dormant accounts
|Sl. No||ITR Name||Description|
|1.||SAHAJ (ITR-1)||For Individuals having Income from Salary/ Pension/ family pension / Interest and/or One House Property (Instructions)|
|2.||ITR – 2||For Individuals and HUFs not having Income from Business or Profession (Instructions)|
|3.||ITR – 2A||For Individuals and HUFs not having Income from Business/Profession, Capital Gains and/or Foreign Assets (Instructions)|
|4.||SUGAM (ITR – 4S)||For individuals & HUFs having income from a presumptive business (Instructions)|
|5.||Acknowledgement (ITR-V)||Acknowledge for ITR filing|
Related Topics: Download ITR Forms