If Audit required then ITR Last date is 30 Sep 2019 31 Oct 2019
If Audit does not required then ITR Last date is 31 July 2019 31 Aug 2019
| ITR FORMS TO BE FILED | ||
| PARTNERSHIP | IF NO AUDIT | ITR 4 |
| IF AUDIT | ITR 5 | |
| PARTNERS | IF THEY HAVE PGBP INCOME | ITR 3 |
| IF NO PGBP INCOME | ITR 2 | |
ITR 4
It is to be filed by those business who are calming 44AD , 44ADA and 44AE schemes
These schemes are available to both partnership and proprietorship
However, they are not available to companies
ITR 5
This is to be filed by Partnership not claiming 44AD/44ADA/44AE Scheme
In this case. They have to get compulsory audit from CA
ITR4
It Can Be Filed By Proprietorship Or Partnership Having
Business Income Under 44AD/44ADA/44AE or 1 House Property Or Interest Income
Agency Business Is Not Covered In 44Ad
ITR 3
It Is Filed By Proprietorship If It Cannot File Itr 4
Example-Audit Case Or Capital Gain Or 2 House Property)
ITR5
It Is Filed By Partnership If It Cannot File Itr 4
Example-Audit Case Or Capital Gain Or 2 House Property)
ITR Forms for Partners of Partnership Firm
If they have some other business, they have to file ITR 3
If they do not have any other business, they file ITR 2