Under the Income-tax Law, different forms of returns are prescribed for different classes of taxpayers. The forms of return prescribed under the Income-tax Law for filing of return of income for the assessment year 2015-16 (i.e., financial year 2014-15) are as follows (*):

1. ITR – 1   Also known as SAHAJ is applicable to an individual having salary or pension income or income from one house property (not a case of brought forward loss) or income from other sources (not being lottery winnings and income from race horses).
2. ITR 2A   It is applicable to Individuals and Hindu Undivided Family (HUF) not having income from business or profession and capital gains and resident who do not hold foreign assets do not have foreign income.
3. ITR – 2   It is applicable to an individual or a HUF having income from any source other than "Profits and gains of business or profession".
4. ITR – 3   It is applicable to an individual or a HUF who is a partner in a firm and where income chargeable to tax under the head "Profits or gains of business or profession" does not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm.
5. ITR - 4S Also known as SUGAM is applicable to individuals and HUF who have opted for the presumptive taxation scheme of section 44AD/44AE.
6. ITR – 4   Its applicable to an individual or a HUF who is carrying on proprietary business or profession.
7. ITR – 5   This Form can be used by a person being a firm, LLP, AOP, BOI, artificial juridical person referred to in section 2(31)(vii), co-operative society and local authority. However, a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or 139(4D) shall not use this form (i.e., trusts, political parties, institutions, colleges, etc.)
8. ITR – 6   It is applicable to a company, other than a company claiming exemption under section 11 (exemption under section 11 can be claimed by charitable/religious trust).
9. ITR – 7   It is applicable to a persons including companies who are required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) (i.e., trusts, political parties, institutions, colleges, etc.).
10. ITR – V   It is the acknowledgement of filing the return of income.

This Return Form can be filed with the Income-tax Department in any of the following ways, -

1. by furnishing the return in a paper form;
2. by furnishing the return electronically under digital signature;
3. by transmitting the data in the return electronically under electronic verification code;
4. by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V;

1. From the assessment year 2015-16 onwards any asessee filing ITR 1/2/2A (other than an individual of the age of 80 years or more at anytime during the previous year) having a refund claim in the return or having total income of more than Rs. 5,00,000.
2. Every company.
3. A firm or an individual or a HUF whose books of account are required to be audited under sec. 44AB.
4. A resident assessee having any assets (including financial interest in any entity) located outside India or signing authority in any account located outside India.
5. Taxpayers claiming relief under section 90, 90A or 91.
6. A person who is required to file ITR - 5.
7. A taxpayer who is required to furnish a report of audit under sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)via), 10A, 10AA, 12A(1)(b), 44AB,44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW
8. Return Form ITR- 3 
9. Return Form ITR-4
10. Return Form ITR – 7

• Any company other than a company who is required to furnish a report in Form No. 3CEB under section 92E (i.e. other than covered in 2 below) 
  • September 30 of the assessment year
• Any person (may be corporate/non-corporate) who is required to furnish a report in Form No. 3CEB under section 92E
  • November 30 of the assessment year
• Any person (other than a company) whose accounts are to be audited under the Income-tax Law or under any other law
  • September 30 of the assessment year
• A working partner of a firm whose accounts are required to be audited under this Act or under any other law.
  • September 30 of the assessment year
• Any other assessee
  • July 31 of the assessment year.

The due date of filing the return of income for the financial year 2014-15 extended to 31stAugust 2015.