(1)The return of income required to be furnished under sub-section (1) or sub- section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) or sub-section (4E) or sub-section (4F) of section 139 or clause (i) of sub-section (1) of section 142 or sub-section (1) of section 148 or section 153A [***] relating to the assessment year commencing on the 1st day of April, [2020] [Substituted '2019' by Notification No. G.S.R. 9(E), dated 3.1.2020 (w.e.f. 26.3.1962).] shall, -(a)in the case of a person being [an individual who is a resident other than not ordinarily resident and] [Substituted for 'an individual' by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.] where the total income includes income chargeable to income-tax, under the head, -(i)"Salaries" or income in the nature of family pension as defined in the Explanation to clause (iia) of section 57; or(ii)"Income from house property", where assessee does not own more than one house property and does not have any brought forward loss [or loss to be carried forward] [Inserted by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.] under the head; or(iii)"Income from other sources", except winnings from lottery or income from race horses and does not have any loss under the head, be in Form SAHAJ (ITR-1) and be verified in the manner indicated therein:Provided that the provisions of this clause shall not apply to a person who,-(I)[ has assets (including financial interest in any entity) located outside India; [Item (I) substituted by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.](IA)has signing authority in any account located outside India;(IB)has income from any source outside India;(IC)has income to be apportioned in accordance with provisions of section 5A;](II)has claimed any relief of tax under section 90 or 90A or deduction of tax under section 91; [***] [Word 'or' omittted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.](III)has agricultural income, exceeding five thousand rupees;(IV)[ has total income, exceeding fifty lakh rupees; [Sub-clauses (IV), (V) and (VI) inserted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.](V)has income taxable under section 115BBDA; [***](VI)has income of the nature referred to in section 115BBE;](VII)[ owns a house property in joint-ownership with two or more persons; or [Inserted by Notification No. G.S.R. 9(E), dated 3.1.2020 (w.e.f. 26.3.1962).](VIII)is required to furnish a return of income under seventh proviso to sub-section (1) of section 139.](b)[***] [Clause (b) omitted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.](ba)[***] [Clause (ba) omitted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.](c)[ in the case of a person being an individual not being an individual to whom clause (a) applies] [Clause (c) substituted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.] of a Hindu undivided family where the total income does not include income [under the head] [Substituted for 'derived from a proprietary' by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.] business or profession, be in Form No. ITR-2 and be verified in the manner indicated therein;(ca)in the case of a person being an individual or a Hindu undivided family or a firm, other than a limited liability partnership firm, deriving ["income under the head Profits or gains of business or profession" and such income is computed in accordance with special provisions referred to in section 44AD, section 44ADA and section 44AE of the Act for computation of such income, be in Form SUGAM (ITR-4)] [Substituted for 'business income and such income is computed in accordance with special provisions referred to in section 44AD and section 44AE of the Act for computation of business income, be in Form SUGAM (ITR-4S)' by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.] and be verified in the manner indicated therein:Provided that the provisions of this clause shall not apply to a person who,-(I)is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 and has,-(i)assets (including financial interest in any entity) located outside India; or(ii)signing authority in any account located outside India; or(iii)income from any source outside India;(II)has claimed any relief of tax under section 90 or 90A or deduction of tax under section 91; [***] [Word 'or' omitted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017 w.e.f. 1-4-2017.](III)has agricultural income, exceeding five thousand rupees;(IV)[ has income taxable under section 115BBDA; or [Sub-clauses (IV) and (V) inserted by the Income-tax (Fourth Amendment) Rules, 2017, dated 29-3-2017, w.r.e.f. 1-4-2017.](V)has income of the nature referred to in section 115BBE;](VI)owns a house property in joint-ownership with two or more persons.] [Inserted by Notification No. G.S.R. 9(E), dated 3.1.2020 (w.e.f. 26.3.1962).](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 clause (a) or [***] [Word 'clause (b)' omitted by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.] clause (c) or clause (ca) and [having income under the head] [Substituted for 'deriving income from a proprietary' by the Income-tax (Second Amendment) Rules, 2018, w.r.e.f. 1-4-2018.] business or profession, be in [Form No.ITR-3] [Substituted for 'Form No.ITR-4' by the Income-tax (Fourth Amendment) Rules, 2017, dated 30-3-2017, w.e.f. 1-4-2017.] and be verified in the manner indicated therein;(e)in the case of a person not being an individual or a Hindu undivided family or a company or a person to which clause (g) applies, be in Form No. ITR-5 and be verified in the manner indicated therein;(f)in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein;(g)in the case of a person including a company whether or not registered under section 25 of the Companies Act, 1956 (1 of 1956), required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) >or sub-section (4E) or sub-section (4F) of section 139, be in Form No. ITR-7 and be verified in the manner indicated therein;(h)[***]
