SC: POCSO Guilt Presumption Not Absolute, Acquits Accused  ||  Supreme Court: Promotion Cannot Be Claimed as a Vested Right under Repealed Rules  ||  Supreme Court: Promotion Cannot Be Claimed as a Vested Right under Repealed Rules  ||  SC: Unexplained 5-Day Sample Custody Gap Breached S.52A, Acquits 2 after 20 Years  ||  P&H High Court: Illegal Search Alone Does Not Justify Quashing of Complaint under PNDT Act  ||  Bom HC: Creating WhatsApp Group Without Employer's Permission Not Ground for Compulsory Retirement  ||  Madras HC: Lack of Son’s Moral Support Alone Cannot Sustain Father’s Maintenance Claim under CrPC  ||  Kerala HC: University Professor doesn't Occupy 'Public Office', Quo Warranto Not Maintainable  ||  Bombay HC Allows Cutting of 1,237 Mangroves for Connector Bridge in Mumbai’s Western Suburbs  ||  Calcutta HC Orders Return of 3-Year-Old to Adoptive Couple, he wasn't Abandoned    

CBDT notifies new Income Tax Return Forms for assessment year 2021-2022- (Press Information Bureau) (01 Apr 2021)

MANU/PIBU/1442/2021

Direct Taxation

The Central Board of Direct Taxes has notified Income Tax Return Forms (ITR Forms) for the Assessment Year 2021-22 vide Notification no.21/2021 in G.S.R. 242(E) dated 31.03.2021. Keeping in view the ongoing crisis due to COVID pandemic and to facilitate the taxpayers, no significant change have been made to the ITR Forms in comparison to the last year's ITR Forms. Only the bare minimum changes necessitated due to amendments in the Income-tax Act, 1961 have been made.

ITR Form 1 (Sahaj) and ITR Form 4 (Sugam) are simpler Forms that cater to a large number of small and medium taxpayers. Sahaj can be filed by an individual having income upto Rs. 50 lakh and who receives income from salary, one house property / other sources (interest etc.). Similarly, Sugam can be filed by individuals, Hindu Undivided Families (HUFs) and firms (other than Limited Liability Partnerships (LLPs)) having total income upto Rs. 50 lakh and income from business and profession computed under the presumptive taxation provisions.

Individuals and HUFs not having income from business or profession (and not eligible for filing Sahaj) can file ITR-2 while those having income from business or profession can file ITR Form 3. Persons other than individual, HUF and companies i.e. partnership firm, LLP etc. can file ITR Form 5. Companies can file ITR Form 6. Trusts, political parties, charitable institutions etc. claiming exempt income under the Act can file ITR-7.

Tags : ITR   NEW FORMS   NOTIFICATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved