Return of income and return of fringe benefits

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] shall, - (a) in the case of a person being [an individual who is a resident other than not ordinarily resident and] 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] 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; (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; [***] (III) has agricultural income, exceeding five thousand rupees; (IV) [ has total income, exceeding fifty lakh rupees; (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 (VIII) is required to furnish a return of income under seventh proviso to sub-section (1) of section 139.] (b) [***] (ba) [***] (c) [ in the case of a person being an individual not being an individual to whom clause (a) applies] of a Hindu undivided family where the total income does not include income [under the head] 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)] 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; [***] (III) has agricultural income, exceeding five thousand rupees; (IV) [ has income taxable under section 115BBDA; or (V) has income of the nature referred to in section 115BBE;] (VI) owns a house property in joint-ownership with two or more persons.] (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 [***] clause (c) or clause (ca) and [having income under the head] business or profession, be in [Form No.ITR-3] 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) [***] (2) The return of income required to be furnished in Form SAHAJ (ITR-1) or Form No. ITR-2 or Form No. ITR-3 or [Form SUGAM (ITR-4)] or Form No. ITR-5 or Form No. ITR-6 or Form No. ITR-7 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 under any of the provisions of the Act: Provided that where an assessee is required to furnish a report of audit specified under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, section 10A, section 10AA, clause (b) of sub-section (1) of section 12A, section 44AB , section 44DA, section 50B, section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, section 115JB, [section 115JC] or section 115VW or to give a notice under clause (a) of sub-section (2) of section 11 of the Act, he shall furnish the same electronically. (3) The return of income referred to in sub-rule (1) shall be furnished by a person mentioned in column (ii) of the Table below to whom the conditions specified in column (iii) apply, in the manner specified in column (iv) thereof:-