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

 

 

Partnership Business.jpg

 

Section 44ADA .jpg

 

Section 44AE.jpg

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.