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