New ITR Forms for FY 2017-18/ AY 2018-19 with Instructions/ Excel Utility

Simplified New Income Tax Return (ITR) Forms (ITR-1 Sahaj, ITR-2, ITR-3, ITR-4 Sugam, ITR-5, ITR-6 and ITR-7) for FY 2017-18 (AY 2018-19) notified by CBDT with Instructions (Download pdf)/ Excel Utility

CBDT has notified new Income Tax Return (ITR) forms for FY 2017-18/ AY 2018-19 (ITR-1 Sahaj, ITR-2, ITR-3, ITR-4 Sugam, ITR-5, ITR-6 and ITR-7) and has released Instructions (download pdf), Java/ Excel Utility for filing of respective ITR Forms. It may be noted that these new ITR forms incorporates the requirements as per amendments made by the Finance Act, 2017.

New ITR forms requires assessees to quote GST Registration No., GST Turnover, etc. and to provide the figures of Ind AS compliant financial statements. Requirement of furnishing details of cash deposit for specified period as provided in ITR Form for AY 2017-18 has been done away with from AY 2018-19. New requirement of furnishing details of any one foreign Bank account has been provided for NRIs, for the purpose of credit of refund.

ITR Form-2 has also been rationalised. Individuals & HUFs having income under any head other than business or profession are eligible to file ITR Form-2. Individuals & HUFs having income under the head business or profession to file either ITR Form-3 or ITR Form-4 (in presumptive income cases).

For AY 2018-19 too, a one page simplified ITR Form-1 (Sahaj) has been notified. This can be filed by an individual who is resident other than not ordinarily resident, having income upto Rs. 50 lakh from salary, one house property/ other income (interest, etc.). Further, the parts relating to salary and house property have been rationalised and furnishing of basic details of salary (as available in Form 16) and income from house property have been mandated.

There is no change in the manner of filing of ITR Forms as compared to last year as these are to be filed electronically. Where return is furnished in ITR Form-1 (Sahaj) or ITR-4 (Sugam), following persons have an option to file return in paper form:

(i) an Individual of the age of 80 years or more at any time during the previous year; or

(ii) an Individual or HUF whose income does not exceed five lakh rupees and who has not claimed any refund in the Return of Income.

New ITR Forms for FY 2017-18/ AY 2018-19 along with Instructions (download pdf) and Excel Utility

Download pdf copy of new Income Tax Return (ITR) forms for FY 2017-18/ AY 2018-19 notified by CBDT for simplified manual submission/ e-filing of returns along with instructions and excel/ java utility for respective ITR Forms:

1. ITR 1 Sahaj:

For individuals being a resident other than not ordinarily resident having Income from Salaries, one house property, other sources (Interest etc.) and having total income upto Rs.50 lakh:

Form ITR 1 Sahaj for FY 2017-18/ AY 2018-19 (View/ Download PDF) 

Form ITR 1 Sahaj – Instructions (View/ Download PDF)

ITR 1 Sahaj (Excel Utility)Updated 1 September 2018

2. ITR 2

For Individuals and HUFs not having income from profits and gains of business or profession:

Form ITR 2 for FY 2017-18/ AY 2018-19 (View/ Download PDF)

Form ITR 2 – Instructions (View/ Download PDF)

ITR 2 (Excel Utility) – Updated 1 September 2018

3. ITR 3

For individuals and HUFs having income from profits and gains of business or profession:

Form ITR 3 for FY 2017-18/ AY 2018-19 (View/ Download PDF)

Form ITR 3 – Instructions (View/ Download PDF)

ITR 3 (Excel Utility) – Updated 10 October 2018

4. ITR 4 Sugam

For presumptive income from Business & Profession

Form ITR 4 Sugam for FY 2017-18/ AY 2018-19 (View/ Download PDF)

Form ITR 4 Sugam – Instructions (View/ Download PDF)

ITR 4 Sugam (Excel Utility) – Updated 1 September 2018

5. ITR 5

For persons other than:- (i) Individual, (ii) HUF, (iii) Company and (iv) Person filing Form ITR-7:

Form ITR 5 for FY 2017-18/ AY 2018-19 (View/ Download PDF)

Form ITR 5 – Instructions (View/ Download PDF)

ITR 5 (Excel Utility) – Updated 10 October 2018

6. ITR 6

For Companies other than companies claiming exemption under section 11:

Form ITR 6 for FY 2017-18/ AY 2018-19 (View/ Download PDF)

Form ITR 6 – Instructions (View/ Download PDF)

ITR 6 (Excel Utility) – Updated 10 October 2018

7. ITR 7

For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F):

Form ITR 7 for FY 2017-18/ AY 2018-19 (View/ Download PDF)

Form ITR 7 – Instructions (View/ Download PDF)

ITR 7 (Excel Utility) – Updated 10 October 2018

CBDT Notifications/ Press Releases on New ITR Form FY 2017-18/ AY 2018-19

CBDT has issued the following Notification/ Press Release in respect of new ITR Forms for FY 2017-19/ AY 2018-19:

New ITR Forms for FY 2017-18/ AY 2018-19 notified: CBDT Press Release dt. 5 Apr. 2018

New ITR Forms FY 2017-18/ AY 2018-19: CBDT Notification No. 16/2018 dt. 3 Apr. 2018

Note: Please visit E-filing website of Income Tax Deptt for all update Forms/ Excel Utilities/ Schema, etc., as under:

Income Tax India E-Filing

Related Posts:

Excel Utility for E-filing of New ITR Forms (FY 2017-18/ AY 2018-19)

Instructions for New ITR Forms for FY 2017-18/ AY 2018-19

Revised Business Codes List for FY 2017-18/ AY 2018-19 (ITR-3, 4, 5, 6 and 7)

ICAI’s Technical Guide on New ITR Forms (FY 207-18/ AY 2018-19)

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