{"id":2698,"date":"2020-10-08T06:35:22","date_gmt":"2020-10-08T06:35:22","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=2698"},"modified":"2026-01-10T18:35:29","modified_gmt":"2026-01-10T18:35:29","slug":"which-income-tax-return-form-to-file","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/","title":{"rendered":"Which Income Tax Return Form to file?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d72362429be\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d72362429be\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Income_Tax_Return\" title=\"Income Tax Return\">Income Tax Return<\/a><ul class='ez-toc-list-level-2'><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Which_ITR_Form_to_file\" title=\"Which ITR Form to file\">Which ITR Form to file<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#INCOME_TAX_RETURN-_ITR-1\" title=\"INCOME TAX RETURN- ITR-1\u00a0\">INCOME TAX RETURN- ITR-1\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_ELIGIBLE_FOR_FILING_ITR-1\" title=\"WHO IS ELIGIBLE FOR FILING ITR-1?\">WHO IS ELIGIBLE FOR FILING ITR-1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-1\" title=\"WHO IS NOT ELIGIBLE TO FILE ITR-1?\">WHO IS NOT ELIGIBLE TO FILE ITR-1?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#INCOME_TAX_RETURN-_ITR-2\" title=\"INCOME TAX RETURN- ITR-2\">INCOME TAX RETURN- ITR-2<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_ELIGIBLE_FOR_FILING_ITR-2\" title=\"WHO IS ELIGIBLE FOR FILING ITR-2?\">WHO IS ELIGIBLE FOR FILING ITR-2?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-2\" title=\"WHO IS NOT ELIGIBLE TO FILE ITR-2?\">WHO IS NOT ELIGIBLE TO FILE ITR-2?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#INCOME_TAX_RETURN-_ITR-3\" title=\"INCOME TAX RETURN- ITR-3\">INCOME TAX RETURN- ITR-3<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_ELIGIBLE_FOR_FILING_ITR-3\" title=\"WHO IS ELIGIBLE FOR FILING ITR-3?\">WHO IS ELIGIBLE FOR FILING ITR-3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-3\" title=\"WHO IS NOT ELIGIBLE TO FILE ITR-3?\">WHO IS NOT ELIGIBLE TO FILE ITR-3?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#INCOME_TAX_RETURN-_ITR-4\" title=\"INCOME TAX RETURN- ITR-4\">INCOME TAX RETURN- ITR-4<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_ELIGIBLE_FOR_FILING_ITR-4\" title=\"WHO IS ELIGIBLE FOR FILING\u00a0ITR-4?\">WHO IS ELIGIBLE FOR FILING\u00a0ITR-4?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-4\" title=\"WHO IS NOT ELIGIBLE TO FILE\u00a0ITR-4?\">WHO IS NOT ELIGIBLE TO FILE\u00a0ITR-4?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#INCOME_TAX_RETURN-_ITR-5\" title=\"INCOME TAX RETURN- ITR-5\">INCOME TAX RETURN- ITR-5<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_ELIGIBLE_FOR_FILING_ITR-5\" title=\"WHO IS ELIGIBLE FOR FILING ITR-5?\">WHO IS ELIGIBLE FOR FILING ITR-5?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#INCOME_TAX_RETURN-_ITR-6\" title=\"INCOME TAX RETURN- ITR-6\">INCOME TAX RETURN- ITR-6<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_ELIGIBLE_FOR_FILING_ITR-6\" title=\"WHO IS ELIGIBLE FOR FILING ITR-6?\">WHO IS ELIGIBLE FOR FILING ITR-6?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-6\" title=\"WHO IS NOT ELIGIBLE TO FILE ITR-6?\">WHO IS NOT ELIGIBLE TO FILE ITR-6?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#INCOME_TAX_RETURN-_ITR-7\" title=\"INCOME TAX RETURN- ITR-7\">INCOME TAX RETURN- ITR-7<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_ELIGIBLE_FOR_FILING_ITR-7\" title=\"WHO IS ELIGIBLE FOR FILING ITR-7?\">WHO IS ELIGIBLE FOR FILING ITR-7?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-7\" title=\"WHO IS NOT ELIGIBLE TO FILE ITR-7?\">WHO IS NOT ELIGIBLE TO FILE ITR-7?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#When_%E2%80%9CUnexplained_Income%E2%80%9D_Turns_Around_8_Ways_the_Tax_Dept_Tracks_You\" title=\"When \u201cUnexplained Income\u201d Turns Around \u00a0&amp; 8 Ways the Tax Dept Tracks You \">When \u201cUnexplained Income\u201d Turns Around \u00a0&amp; 8 Ways the Tax Dept Tracks You <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Cash_in_Current_Accounts\" title=\"Cash in Current Accounts\">Cash in Current Accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Credit_Card_Bill_%E2%80%93_Non-Cash_Payments\" title=\"Credit Card Bill \u2013 Non-Cash Payments\">Credit Card Bill \u2013 Non-Cash Payments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Property_Purchase_or_Sale_%E2%89%A5_INR_30_Lakh\" title=\"Property Purchase or Sale \u2265 INR 30 Lakh\">Property Purchase or Sale \u2265 INR 30 Lakh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Fixed_Deposits_%E2%89%A5_INR_10_Lakh\" title=\"Fixed Deposits \u2265 INR 10 Lakh\">Fixed Deposits \u2265 INR 10 Lakh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Foreign_Travel_or_Forex_Purchases_%E2%89%A5_INR_10_Lakh\" title=\"Foreign Travel or Forex Purchases \u2265 INR 10 Lakh\">Foreign Travel or Forex Purchases \u2265 INR 10 Lakh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Investments_in_Shares_Bonds_Mutual_Funds_%E2%89%A5_INR_10_Lakh\" title=\"Investments in Shares \/ Bonds \/ Mutual Funds \u2265 INR 10 Lakh\">Investments in Shares \/ Bonds \/ Mutual Funds \u2265 INR 10 Lakh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Presumptive_Tax_Shift_From_Assumption_to_Declaration\" title=\"Presumptive Tax: Shift From Assumption to Declaration\">Presumptive Tax: Shift From Assumption to Declaration<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Section_58_Structure_Replacing_Old_Sections\" title=\"Section 58 Structure (Replacing Old Sections):\">Section 58 Structure (Replacing Old Sections):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#Small_Businesses\" title=\"Small Businesses\">Small Businesses<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.caindelhiindia.com\/blog\/which-income-tax-return-form-to-file\/#_India_Financial_Consultancy_Corporation_Private_Limited\" title=\"\u00a0India Financial Consultancy Corporation Private Limited\">\u00a0India Financial Consultancy Corporation Private Limited<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"Income_Tax_Return\"><\/span><span style=\"color: #333399;\"><strong>Income Tax Return<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p><a href=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/download.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2705\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/download.jpg\" alt=\"www.caindelhiindia.com; Income tax return\" width=\"1200\" height=\"899\" \/><\/a><\/p>\n<p>The tax return is a document that you are expected to file which includes information about your earnings as well as your tax liabilities. These tax return forms are necessary to file with the Income Tax Department. The <a href=\"https:\/\/caindelhiindia.com\/service\/income-tax-return-filing\">Income Tax Act, 1961<\/a>, allows the Indian citizen to send their Income tax returns at the end of each F.Y to the Income Tax\u00a0 Department. With every person, though, it is not compulsory. There are various ITR form forms and each form is relevant to that certain category of assesses. It is important to file these forms at a defined due date. Only certain tax returns that are filed in the required manner and within the due date will be handled by the Income-tax department.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Which_ITR_Form_to_file\"><\/span><span style=\"color: #000080;\"><strong>Which ITR Form to file<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/ITR-Creative-FINAL-03-3.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2702\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/ITR-Creative-FINAL-03-3-183x300.png\" alt=\"www.caindelhiindia.com; Income tax return\" width=\"534\" height=\"875\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/ITR-Creative-FINAL-03-3-183x300.png 183w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/ITR-Creative-FINAL-03-3-624x1024.png 624w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/ITR-Creative-FINAL-03-3-768x1260.png 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/ITR-Creative-FINAL-03-3-936x1536.png 936w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/ITR-Creative-FINAL-03-3.png 1177w\" sizes=\"(max-width: 534px) 100vw, 534px\" \/><\/a><\/p>\n<p>In fulfillment of this commitment, CBDT has now launched a simpler ITR 1 Form available only to individuals with incomes of up to Rs. 50,00,000. The finance minister has assured the individual taxpayer that he would make tax filing easier for them. But taxpayers may not apply for ITR-1 with dividend income of more than Rs. 10,00,000 or unexplained credit. The ITR-2A implemented in 2016 has now been discontinued and both the older ITR-3 and ITR-2 have been combined. Even so, all individual taxpayers will be entitled to issue only ITR-2 (except those who are entitled to use ITR-1 or that receiving business income).<\/p>\n<p>As the individual taxpayer receiving income from business or profession is now expected to use ITR-3 because Old ITR-4 is now replaced by ITR-3. ITR-4S was supposed to be submitted by citizens opting for presumptive taxes, however now they are forced to submit &#8216;ITR-4 &#8216; for presumptive incomes.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"INCOME_TAX_RETURN-_ITR-1\"><\/span><a href=\"https:\/\/caindelhiindia.com\/service\/income-tax-return-filing\"><span style=\"color: #333399;\"><strong>INCOME TAX RETURN- ITR-1\u00a0<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_ELIGIBLE_FOR_FILING_ITR-1\"><\/span><span style=\"color: #333399;\"><strong>WHO IS ELIGIBLE FOR FILING ITR-1?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The ITR-1 form is to be used where the assesses\u00a0have income around Rs. 50,00,000 and contains overall individual income;<\/p>\n<ul>\n<li>Income from other sources (excluding lottery winnings, racing horses, foreign asset income, capital gains, business or profession, agricultural profits that exceed Rs. 5000).<\/li>\n<li>Salary \/ Pension income<\/li>\n<li>Income from One House Property (excluding situations where losses from previous years are taken forward)<\/li>\n<li>Income from agriculture does not exceed Rs. 5,000.<\/li>\n<\/ul>\n<p>This may only be applied in the case of clubbed Income Tax Returns, where a spouse or a minor is involved, where their income is not restricted to the above requirements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-1\"><\/span><span style=\"color: #333399;\"><strong>WHO IS NOT ELIGIBLE TO FILE ITR-1?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Is an Indian resident and normally citizen, and has-<\/li>\n<li>Any asset situated outside of India (including financial interest in any entity); or<\/li>\n<li>Signing \u00a0authority for any account outside of India; or<\/li>\n<li>Revenue from any source\u00a0outside India.<\/li>\n<li>Received income from capital gains or from a company or profession<\/li>\n<li>Has income from more than one real estate property<\/li>\n<li>Has losses from other sources under Head Profits<\/li>\n<li>Total earnings over Rs 50,00,000<\/li>\n<li>Has taxable dividend revenue above Rs 10,00,000 according to Section 115BBDA<\/li>\n<li>Had an unexplained credit or investment taxable under Section 115BBE at 60 percent.<\/li>\n<li>Has agricultural income\u00a0in excess of Rs 5000<\/li>\n<li>Has earnings from winning lotteries or horse races<\/li>\n<li>If you are a director of an Indian company.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"INCOME_TAX_RETURN-_ITR-2\"><\/span><a href=\"https:\/\/caindelhiindia.com\/service\/income-tax-return-filing\"><span style=\"color: #333399;\"><strong>INCOME TAX RETURN- ITR-2<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_ELIGIBLE_FOR_FILING_ITR-2\"><\/span><span style=\"color: #333399;\"><strong>WHO IS ELIGIBLE FOR FILING ITR-2?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>ITR form 2 is for individuals and HUFs who earn revenue rather than income from &#8220;Business or Profession profits and gains.&#8221; Individuals who have revenue from the following sources are also required to file Form ITR 2:<\/p>\n<ul>\n<li>Salary \/ Pension income, housing properties, other sources exceeding Rs. 50,00,000<\/li>\n<li>Housing property from one or more<\/li>\n<li>Capital Gains \/ Loss on investment\/property sales (both short and long term)<\/li>\n<li>Additional sources (lottery, gaming, and other legal channels)<\/li>\n<li>Being a partner in the business (for this, the ITD abandoned the form and merged into ITR 2 until there was independent ITR form 3)<\/li>\n<li>Foreign Assets\/incomes<\/li>\n<li>Dividend earnings greater than Rs 10,00,000 taxable u \/ s 115BBDA<\/li>\n<li>Unexplained taxable credit or unexplained investment at 60% u \/ s 68, 69, 69A, etc.<\/li>\n<li>Share of a partner&#8217;s gains from a partnership business<\/li>\n<li>Agricultural income in excess Rs 5,000<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-2\"><\/span><span style=\"color: #333399;\"><strong>WHO IS NOT ELIGIBLE TO FILE ITR-2?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Any person or HUF who has a business or professional income<\/li>\n<li>Individuals that apply to complete the ITR-1 Form<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"INCOME_TAX_RETURN-_ITR-3\"><\/span><a href=\"https:\/\/caindelhiindia.com\/service\/income-tax-return-filing\"><span style=\"color: #333399;\"><strong>INCOME TAX RETURN- ITR-3<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_ELIGIBLE_FOR_FILING_ITR-3\"><\/span><span style=\"color: #333399;\"><strong>WHO IS ELIGIBLE FOR FILING ITR-3?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A person or a HUF is a partner in business AND<\/li>\n<li>If income calculated under the head &#8216;Gains or profits of business or profession&#8217; does not contain any revenue other than taxes by means of any interest, wage, incentive, reward or remuneration owed to or earned from, that activity.<\/li>\n<\/ul>\n<p>In the event where the company&#8217;s partner has no income from the business by means of interest, wages, etc. and has only exempted the company&#8217;s benefit by means of a share of the business\u2019s profits, the assesses shall use only that form, not Form ITR-2.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-3\"><\/span><span style=\"color: #333399;\"><strong>WHO IS NOT ELIGIBLE TO FILE ITR-3?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As the ITR-3 form is used for business returns, any person filing his \/ her personal income tax return, i.e. Salaried workers do not have to file ITR3 or register with ITR 1 form.<\/p>\n<p><a href=\"https:\/\/caindelhiindia.com\/service\/income-tax-return-filing\">Income tax returns (ITR)<\/a> are to be used for the 2021-22\u00a0assessment year for individuals receiving business\u00a0revenue. The year of the assessment is the year subsequently after the financial year.<\/p>\n<p>ITR 4, or generally known as Sugam, is to be filed under Sections 44AD, 44ADA, and 44AE of the Income-Tax Act, 1961, by individuals and Hindu Undivided Families (HUFs) who have opted for the presumptive exemption scheme for income received from business and occupation during the F.Y. 2020-21.<\/p>\n<p>The form has been updated for the assessment year 2021-22\u00a0to contain GST data along with comprehensive financial information. ITR-4 has been called the old ITR-4S tax form.<\/p>\n<p>For those taxpayers who have opted for the presumptive revenue system as per se, the ITR-4 Form is the Income Tax Return Form for Section 44AD, Section 44ADA, and Section 44AE of the Income Tax Act. However, if the turnover of the undertaking referred to above reaches Rs 2,00,00,000, ITR-3 would have to be submitted by the taxpayer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"INCOME_TAX_RETURN-_ITR-4\"><\/span><span style=\"color: #333399;\"><strong>INCOME TAX RETURN- ITR-4<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_ELIGIBLE_FOR_FILING_ITR-4\"><\/span><span style=\"color: #333399;\"><strong>WHO IS ELIGIBLE FOR FILING\u00a0<\/strong><strong>ITR-4<\/strong><strong>?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This Return Form is to be used by an individual \/ HUF \/ Partnership Business whose overall income for the 2020-21A.Y includes:<\/p>\n<ul>\n<li>Business income if such income is measured in compliance with the special provisions referred to in sections 44AD and 44AE of the Act, for Company Income calculation.<\/li>\n<li>Professional income\u00a0where that income is calculated in compliance with the special requirements referred to in sections 44ADA; or<\/li>\n<li>Salary \/ Pension; or<\/li>\n<li>Income from One House Property (excluding situations where losses are carried forward or brought forward); or<\/li>\n<li>Income\u00a0from other sources (with the exception of lottery winning and racehorse income).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-4\"><\/span><span style=\"color: #333399;\"><strong>WHO IS NOT ELIGIBLE TO FILE\u00a0<\/strong><strong>ITR-4<\/strong><strong>?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>In the following situations, SUGAM cannot be used:-\n<ul>\n<li>Income from more than one house property or where loss or damage to be taken forward under this head is taken forth.<\/li>\n<li>Income from lottery winnings or racing horses<\/li>\n<li>&#8220;Under the heading&#8221; Capital Gains &#8220;, \u2013 for example Short-term capital gains or long-term capital gains from the selling of houses, land, stocks, etc.<\/li>\n<li>Taxable on income under section 115BBDAA<\/li>\n<li>Income of the sort mentioned in section 115BBEBE<\/li>\n<li>Agricultural earnings in excess of ~5,000<\/li>\n<li>Speculative Business Income and other special incomes; or<\/li>\n<li>Income throughout the form of commission or brokerage by an agent business or income<\/li>\n<li>A person seeking international tax relief paid pursuant to Section 90, 90A or 91;<\/li>\n<li>Any citizen with any asset located outside India (including financial interest in any entity) or a signing authority on any account located outside India<\/li>\n<li>Any resident with income from outside India<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"INCOME_TAX_RETURN-_ITR-5\"><\/span><a href=\"https:\/\/caindelhiindia.com\/service\/income-tax-return-filing\"><span style=\"color: #333399;\"><strong>INCOME TAX RETURN- ITR-5<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_ELIGIBLE_FOR_FILING_ITR-5\"><\/span><span style=\"color: #333399;\"><strong>WHO IS ELIGIBLE FOR FILING ITR-5?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>firm<\/li>\n<li>LLP- <a href=\"https:\/\/caindelhiindia.com\/service\/limited-liability-partnership-llp\">Limited Liability Partnership<\/a><\/li>\n<li>AOP-Association of Persons<\/li>\n<li>BOI- Body of Individuals<\/li>\n<li>Artificial juridical person under section-2(21)(vi))<\/li>\n<li>Cooperative \/ registered society<\/li>\n<li>Local\u00a0Authority<\/li>\n<li>persons referred to in section 160(1)(iii)(iv)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"INCOME_TAX_RETURN-_ITR-6\"><\/span><span style=\"color: #333399;\"><strong>INCOME TAX RETURN- ITR-6<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_ELIGIBLE_FOR_FILING_ITR-6\"><\/span><span style=\"color: #333399;\"><strong>WHO IS ELIGIBLE FOR FILING ITR-6?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Companies can use ITR-6 for tax filing (other than a corporation claiming exemption under section 11).<\/li>\n<li>Companies seeking exemption u \/ s 11 are those keeping their income for religious or social benefits arising from any property.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-6\"><\/span><span style=\"color: #333399;\"><strong>WHO IS NOT ELIGIBLE TO FILE ITR-6?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Individual,<\/li>\n<li>HUF( Hindu undivided family),<\/li>\n<li>The firm, Association of \u00a0Person (AOP),<\/li>\n<li>Body of Individuals&#8217; (BOI),<\/li>\n<li>Local Authority and Artificial Judiciary person<\/li>\n<li>Companies seeking exemptions under section 11 (property income kept for charitable or religious purposes)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"INCOME_TAX_RETURN-_ITR-7\"><\/span><span style=\"color: #333399;\"><strong>INCOME TAX RETURN- ITR-7<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_ELIGIBLE_FOR_FILING_ITR-7\"><\/span><span style=\"color: #333399;\"><strong>WHO IS ELIGIBLE FOR FILING ITR-7?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Return in compliance with section 139 (4A), filing. Any person receiving income arising from property held in trust or other legal duty completely for, or in part solely for, charitable or religious purposes, or earning income in the form of voluntary donations where the gross income for which he is taxed as a qualified assesses reaches the permissible amount which is not subject to income tax.<\/li>\n<li>Return under section 139(4B), in the event of revenue exceeding the maximum amount not taxable, the political party is expected to fill out the form.<\/li>\n<li>Returns pursuant to section 139 (4C) are performed by such organizations, such as:<\/li>\n<\/ul>\n<ol>\n<li>Association for Scientific Research;<\/li>\n<li>Hospitals, funds, any Institution or university of education;<\/li>\n<li>Association or institution referred to in section 10(23A).<\/li>\n<li>New agency<\/li>\n<li>Institution referred to in section 10 (23B);<\/li>\n<\/ol>\n<ul>\n<li>Returns under section 139(4D) to any college or university that is not required to have income or loss returns<\/li>\n<li>Return under section 139(4D), any college or university that is unable to provide the return of income or loss under any other clause of this section is needed to fill out and is unable to supply<\/li>\n<li>Return pursuant to section 139(4E), Any business trust which is not needed to filled\u00a0income return\u00a0or loss under any other law of this section shall return its income in lieu of its income or loss in the previous year, and all the provisions of this Act shall apply, to the degree that this may be the case, * if the return is necessary to be furnished In compliance with sub-section.<\/li>\n<li>Return under section 139(4F) Any investment fund referred to in section 115UB which is not necessary to provide a return on its income or loss under any other clause of this section shall provide a return on its income or loss in any previous year and all the provisions of this Act shall, to the degree that they may be, apply as though it were a return needed to be supplied in compliance with sub-sub-paragraphs.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"WHO_IS_NOT_ELIGIBLE_TO_FILE_ITR-7\"><\/span><span style=\"color: #333399;\"><strong>WHO IS NOT ELIGIBLE TO FILE ITR-7?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A person who does not claim an exception pursuant to Section 139(4A), Section 139(4B), Section 139(4C) or Section 139(4D) or 139(4E) or 139(4F) or 139(4F)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"When_%E2%80%9CUnexplained_Income%E2%80%9D_Turns_Around_8_Ways_the_Tax_Dept_Tracks_You\"><\/span><span style=\"color: #000080;\"><strong>When \u201cUnexplained Income\u201d Turns Around \u00a0&amp; 8 Ways the Tax Dept Tracks You <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>An Indian engineer once showed minimal income in India but purchased a INR 39 lakh flat and made INR 30 lakh in fixed deposits. The Income Tax Department treated this as <em>unexplained income<\/em> and taxed it heavily. Six years later, the ITAT (Mumbai) deleted the addition but the case is a reminder: the system tracks your financial footprint across multiple fronts. Here\u2019s how the Income Tax Department keeps an eye on 8 key transactions through SFT (Statement of Financial Transactions) reporting<\/p>\n<p><span style=\"color: #000080;\"><strong>Cash Deposits in Savings Accounts <\/strong><\/span><\/p>\n<ul>\n<li>Cash deposits of INR 10 lakh or more in a financial year (across all savings and post office accounts linked to your PAN) are reportable.<\/li>\n<li>Splitting deposits across accounts doesn\u2019t help \u2014 the system aggregates them PAN-wise.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cash_in_Current_Accounts\"><\/span><span style=\"color: #000080;\"><strong>Cash in Current Accounts<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Deposits or withdrawals of INR 50 lakh or more in a financial year across all current accounts are reported.<\/li>\n<li>High cash volumes without matching turnover or ITR disclosures attract scrutiny.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Credit Card Bill \u2013<\/strong><\/span> Cash Payments : Cash payments of INR 1 lakh or more in a year against credit card bills are reported under SFT.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Credit_Card_Bill_%E2%80%93_Non-Cash_Payments\"><\/span><span style=\"color: #000080;\"><strong>Credit Card Bill \u2013 Non-Cash Payments<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Total payments of INR 10 lakh or more in a year via banking channels are reportable.<\/li>\n<li>The tax system now matches your spending patterns with your declared income via AIS (Annual Information Statement).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Property_Purchase_or_Sale_%E2%89%A5_INR_30_Lakh\"><\/span><span style=\"color: #000080;\"><strong>Property Purchase or Sale \u2265 INR 30 Lakh<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>All registrars report property deals of INR 30 lakh or more, mapped to PAN.<\/li>\n<li>Circle rate mismatches, cash components, and benami-style ownerships are easier to flag via backend analytics.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Fixed_Deposits_%E2%89%A5_INR_10_Lakh\"><\/span><span style=\"color: #000080;\"><strong>Fixed Deposits \u2265 INR 10 Lakh<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Fresh time deposits aggregating INR 10 lakh or more (excluding renewals) in a year are reportable.<\/li>\n<li>Large FDs without corresponding declared income or capital can trigger queries.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Foreign_Travel_or_Forex_Purchases_%E2%89%A5_INR_10_Lakh\"><\/span><span style=\"color: #000080;\"><strong>Foreign Travel or Forex Purchases \u2265 INR 10 Lakh<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Authorized dealers report foreign exchange purchases or overseas tour packages worth INR 10 lakh or more in a financial year.<\/li>\n<li>Lavish travel with modest declared income? It stands out instantly.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Investments_in_Shares_Bonds_Mutual_Funds_%E2%89%A5_INR_10_Lakh\"><\/span><span style=\"color: #000080;\"><strong>Investments in Shares \/ Bonds \/ Mutual Funds \u2265 INR 10 Lakh<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>High-value investments in securities are automatically reported.<\/li>\n<li>AIS captures trades, dividends, and capital gains: skipping them in your ITR is no longer an option.<\/li>\n<\/ul>\n<p>The case may have gone in the taxpayer\u2019s favour, but the digital trail of your money never fades. Every major transaction from deposits to travel now speaks directly to your PAN and AIS. Stay transparent, reconcile regularly, and ensure your income declarations match your lifestyle data.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Presumptive_Tax_Shift_From_Assumption_to_Declaration\"><\/span><span style=\"color: #000080;\"><strong>Presumptive Tax: Shift From Assumption to Declaration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-9907\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/Presumptive-Tax.jpeg\" alt=\"Presumptive Tax\" width=\"1116\" height=\"569\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/Presumptive-Tax.jpeg 800w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/Presumptive-Tax-300x153.jpeg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2020\/10\/Presumptive-Tax-768x392.jpeg 768w\" sizes=\"(max-width: 1116px) 100vw, 1116px\" \/><\/p>\n<div>\n<p>If you\u2019re a freelancer, consultant, or small business owner, the rules have changed.\u00a0From 1 April 2026, the Income Tax Act, 2025 replaces Sections 44AD, 44ADA, and 44AE with a single Section 58.<\/p>\n<p><span style=\"color: #000080;\"><strong>What\u2019s the Big Change?<\/strong><\/span><br \/>\nEarlier: Declare 8% \/ 6% \/ 50% and move on. Now: Declare the higher of \u00a0Prescribed presumptive rate (6%, 8%, 50%) OR \u00a0Actual profit earned.\u00a0If your actual margin is 70%, you cannot declare only 50% anymore. Greater transparency becomes mandatory<strong>.<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Section_58_Structure_Replacing_Old_Sections\"><\/span><span style=\"color: #000080;\"><strong>Section 58 Structure (Replacing Old Sections):<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Small_Businesses\"><\/span><span style=\"color: #000080;\"><strong>Small Businesses<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Turnover up to \u20b92 Cr (extendable to \u20b93 Cr)<br \/>\nPresumptive profit: 8% (or 6% for digital receipts)<\/p>\n<p><span style=\"color: #000080;\"><strong>Goods Carriage Business\u00a0<\/strong><\/span><\/p>\n<p>Presumptive income based on vehicles &amp; tonnage<\/p>\n<p><span style=\"color: #000080;\"><strong>Specified Professionals<\/strong><\/span><\/p>\n<p>Gross receipts up to inr 50 Lakh (extendable to inr 75 Lakh)<br \/>\nPresumptive profit: 50%<\/p>\n<p><span style=\"color: #000080;\"><strong>Why\u00a0<\/strong><strong>Presumptive Tax: Shift From Assumption to Declaration <\/strong><strong>Matters:<\/strong><\/span><\/p>\n<ul>\n<li>Presumptive no longer means approximate<\/li>\n<li>Actual profit tracking is essential<\/li>\n<li>Bookkeeping discipline becomes critical<\/li>\n<li>Bottom Line: The era of \u201cassuming\u201d profits is ending. The era of \u201creporting\u201d profits has begun.<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"color: #333399;\"><strong>Regards<\/strong><\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"_India_Financial_Consultancy_Corporation_Private_Limited\"><\/span><span style=\"color: #333399;\"><strong>\u00a0India Financial Consultancy Corporation Private Limited<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Return The tax return is a document that you are expected to file which includes information about your earnings as well as your tax liabilities. These tax return forms are necessary to file with the Income Tax Department. The Income Tax Act, 1961, allows the Indian citizen to send their Income tax returns &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[142],"tags":[1241],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/2698"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=2698"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/2698\/revisions"}],"predecessor-version":[{"id":9908,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/2698\/revisions\/9908"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=2698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=2698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=2698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}