{"id":300,"date":"2015-08-07T07:23:35","date_gmt":"2015-08-07T07:23:35","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=300"},"modified":"2025-06-03T19:37:13","modified_gmt":"2025-06-03T19:37:13","slug":"highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/","title":{"rendered":"Highlights of Key changes in new ITR Forms 3, 4, 5, 6 &#038; 7"},"content":{"rendered":"<h1><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9144\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/photo_2025-06-04_00-39-53.jpg\" alt=\"Income Tax Return (ITR) Forms for AY 2025\u201326\" width=\"1280\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/photo_2025-06-04_00-39-53.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/photo_2025-06-04_00-39-53-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/photo_2025-06-04_00-39-53-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/photo_2025-06-04_00-39-53-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/photo_2025-06-04_00-39-53-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/photo_2025-06-04_00-39-53-800x800.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/h1>\n<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-69dece87624f9\" 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-69dece87624f9\"  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\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Highlights_of_Key_changes_in_new_ITR_Forms_12_3_4_5_6_and_7\" title=\"Highlights of Key changes in new ITR Forms 1,2 3, 4, 5, 6 and 7\">Highlights of Key changes in new ITR Forms 1,2 3, 4, 5, 6 and 7<\/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\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Summary_of_ITR_Form_Applicability_%E2%80%93_AY_2025%E2%80%9326\" title=\"Summary of ITR Form Applicability \u2013 AY 2025\u201326\">Summary of ITR Form Applicability \u2013 AY 2025\u201326<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Salary_Income\" title=\"Salary Income\">Salary Income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Income_from_House_Property\" title=\"Income from House Property\">Income from House Property<\/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\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#BusinessProfession_Income\" title=\"Business\/Profession Income\">Business\/Profession Income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Capital_Gains\" title=\"Capital Gains\">Capital Gains<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Income_from_Other_Sources\" title=\"Income from Other Sources\">Income from Other Sources<\/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\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Unexplained_Income_Deductions\" title=\"Unexplained Income \/ Deductions\">Unexplained Income \/ Deductions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Agriculture_Tax_Limit\" title=\"Agriculture \/ Tax Limit\">Agriculture \/ Tax Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Tax_Filings_and_Compliance\" title=\"Tax Filings and Compliance\">Tax Filings and Compliance<\/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\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Foreign_Income_Assets\" title=\"Foreign Income \/ Assets\">Foreign Income \/ Assets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/highlights-of-key-changes-in-new-itr-forms-3-4-5-6-and-7\/#Other_Assessments\" title=\"Other Assessments\">Other Assessments<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Highlights_of_Key_changes_in_new_ITR_Forms_12_3_4_5_6_and_7\"><\/span><strong><span style=\"color: #0000ff;\">Highlights of Key changes in new ITR Forms 1,2 3, 4, 5, 6 and 7<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h2 data-start=\"183\" data-end=\"238\"><span class=\"ez-toc-section\" id=\"Summary_of_ITR_Form_Applicability_%E2%80%93_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\"><strong data-start=\"188\" data-end=\"238\">Summary of ITR Form Applicability \u2013 AY 2025\u201326<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"240\" data-end=\"264\"><span class=\"ez-toc-section\" id=\"Salary_Income\"><\/span><span style=\"color: #000080;\"><strong data-start=\"247\" data-end=\"264\">Salary Income<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 187px;\" width=\"836\" data-start=\"265\" data-end=\"569\">\n<thead data-start=\"265\" data-end=\"307\">\n<tr data-start=\"265\" data-end=\"307\">\n<th data-start=\"265\" data-end=\"274\" data-col-size=\"md\">Nature<\/th>\n<th data-start=\"274\" data-end=\"282\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"282\" data-end=\"290\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"290\" data-end=\"298\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"298\" data-end=\"307\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"351\" data-end=\"569\">\n<tr data-start=\"351\" data-end=\"401\">\n<td data-start=\"351\" data-end=\"384\" data-col-size=\"md\">Salary\/Pension (Ord. Resident)<\/td>\n<td data-col-size=\"sm\" data-start=\"384\" data-end=\"388\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"388\" data-end=\"392\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"392\" data-end=\"396\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"396\" data-end=\"401\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"402\" data-end=\"469\">\n<td data-start=\"402\" data-end=\"452\" data-col-size=\"md\">Salary\/Pension (Not Ord. Resident\/Non-Resident)<\/td>\n<td data-col-size=\"sm\" data-start=\"452\" data-end=\"456\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"456\" data-end=\"460\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"460\" data-end=\"464\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"464\" data-end=\"469\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"470\" data-end=\"511\">\n<td data-start=\"470\" data-end=\"494\" data-col-size=\"md\">Director in a company<\/td>\n<td data-col-size=\"sm\" data-start=\"494\" data-end=\"498\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"498\" data-end=\"502\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"502\" data-end=\"506\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"506\" data-end=\"511\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"512\" data-end=\"569\">\n<td data-start=\"512\" data-end=\"552\" data-col-size=\"md\">ESOP deferred tax (eligible startups)<\/td>\n<td data-col-size=\"sm\" data-start=\"552\" data-end=\"556\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"556\" data-end=\"560\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"560\" data-end=\"564\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"564\" data-end=\"569\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"576\" data-end=\"613\"><span class=\"ez-toc-section\" id=\"Income_from_House_Property\"><\/span><span style=\"color: #000080;\"><strong data-start=\"583\" data-end=\"613\">Income from House Property<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 174px;\" width=\"816\" data-start=\"614\" data-end=\"849\">\n<thead data-start=\"614\" data-end=\"656\">\n<tr data-start=\"614\" data-end=\"656\">\n<th data-start=\"614\" data-end=\"623\" data-col-size=\"sm\">Nature<\/th>\n<th data-start=\"623\" data-end=\"631\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"631\" data-end=\"639\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"639\" data-end=\"647\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"647\" data-end=\"656\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"700\" data-end=\"849\">\n<tr data-start=\"700\" data-end=\"753\">\n<td data-start=\"700\" data-end=\"736\" data-col-size=\"sm\">One house (no carry forward loss)<\/td>\n<td data-col-size=\"sm\" data-start=\"736\" data-end=\"740\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"740\" data-end=\"744\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"744\" data-end=\"748\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"748\" data-end=\"753\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"754\" data-end=\"800\">\n<td data-start=\"754\" data-end=\"783\" data-col-size=\"sm\">Carry forward loss from HP<\/td>\n<td data-col-size=\"sm\" data-start=\"783\" data-end=\"787\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"787\" data-end=\"791\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"791\" data-end=\"795\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"795\" data-end=\"800\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"801\" data-end=\"849\">\n<td data-start=\"801\" data-end=\"832\" data-col-size=\"sm\">More than one house property<\/td>\n<td data-col-size=\"sm\" data-start=\"832\" data-end=\"836\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"836\" data-end=\"840\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"840\" data-end=\"844\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"844\" data-end=\"849\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<h3 data-start=\"856\" data-end=\"893\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9145\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/Applicability-of-ITR-1-to-7-for-FY-2024-25-AY-2025-26.jpg\" alt=\"Applicability of ITR 1 to 7 for FY 2024-25 (AY 2025-26)\" width=\"873\" height=\"3070\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/Applicability-of-ITR-1-to-7-for-FY-2024-25-AY-2025-26.jpg 364w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/Applicability-of-ITR-1-to-7-for-FY-2024-25-AY-2025-26-85x300.jpg 85w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/08\/Applicability-of-ITR-1-to-7-for-FY-2024-25-AY-2025-26-291x1024.jpg 291w\" sizes=\"(max-width: 873px) 100vw, 873px\" \/><\/h3>\n<h3 data-start=\"856\" data-end=\"893\"><span class=\"ez-toc-section\" id=\"BusinessProfession_Income\"><\/span><strong data-start=\"863\" data-end=\"893\">Business\/Profession Income<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 203px;\" width=\"823\" data-start=\"894\" data-end=\"1287\">\n<thead data-start=\"894\" data-end=\"936\">\n<tr data-start=\"894\" data-end=\"936\">\n<th data-start=\"894\" data-end=\"903\" data-col-size=\"md\">Nature<\/th>\n<th data-start=\"903\" data-end=\"911\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"911\" data-end=\"919\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"919\" data-end=\"927\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"927\" data-end=\"936\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"980\" data-end=\"1287\">\n<tr data-start=\"980\" data-end=\"1037\">\n<td data-start=\"980\" data-end=\"1020\" data-col-size=\"md\">Professional income (not presumptive)<\/td>\n<td data-col-size=\"sm\" data-start=\"1020\" data-end=\"1024\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1024\" data-end=\"1028\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1028\" data-end=\"1032\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1032\" data-end=\"1037\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1038\" data-end=\"1104\">\n<td data-start=\"1038\" data-end=\"1087\" data-col-size=\"md\">Presumptive: Sec 44ADA (Resident professional)<\/td>\n<td data-col-size=\"sm\" data-start=\"1087\" data-end=\"1091\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1091\" data-end=\"1095\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1095\" data-end=\"1099\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1099\" data-end=\"1104\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"1105\" data-end=\"1173\">\n<td data-start=\"1105\" data-end=\"1156\" data-col-size=\"md\">Presumptive: Sec 44AD, 44AE (Ord. Resident only)<\/td>\n<td data-col-size=\"sm\" data-start=\"1156\" data-end=\"1160\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1160\" data-end=\"1164\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1164\" data-end=\"1168\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1168\" data-end=\"1173\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"1174\" data-end=\"1221\">\n<td data-start=\"1174\" data-end=\"1204\" data-col-size=\"md\">Commission, brokerage, etc.<\/td>\n<td data-col-size=\"sm\" data-start=\"1204\" data-end=\"1208\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1208\" data-end=\"1212\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1212\" data-end=\"1216\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1216\" data-end=\"1221\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1222\" data-end=\"1287\">\n<td data-start=\"1222\" data-end=\"1270\" data-col-size=\"md\">Speculative income, F&amp;O, betting, race horses<\/td>\n<td data-col-size=\"sm\" data-start=\"1270\" data-end=\"1274\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1274\" data-end=\"1278\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1278\" data-end=\"1282\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1282\" data-end=\"1287\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"1294\" data-end=\"1318\"><span class=\"ez-toc-section\" id=\"Capital_Gains\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1301\" data-end=\"1318\">Capital Gains<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 255px;\" width=\"813\" data-start=\"1319\" data-end=\"1629\">\n<thead data-start=\"1319\" data-end=\"1361\">\n<tr data-start=\"1319\" data-end=\"1361\">\n<th data-start=\"1319\" data-end=\"1328\" data-col-size=\"sm\">Nature<\/th>\n<th data-start=\"1328\" data-end=\"1336\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"1336\" data-end=\"1344\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"1344\" data-end=\"1352\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"1352\" data-end=\"1361\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1405\" data-end=\"1629\">\n<tr data-start=\"1405\" data-end=\"1453\">\n<td data-start=\"1405\" data-end=\"1436\" data-col-size=\"sm\">LTCG u\/s 112A (above \u20b91.25L)<\/td>\n<td data-col-size=\"sm\" data-start=\"1436\" data-end=\"1440\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1440\" data-end=\"1444\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1444\" data-end=\"1448\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1448\" data-end=\"1453\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1454\" data-end=\"1497\">\n<td data-start=\"1454\" data-end=\"1480\" data-col-size=\"sm\">LTCG (Other provisions)<\/td>\n<td data-col-size=\"sm\" data-start=\"1480\" data-end=\"1484\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1484\" data-end=\"1488\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1488\" data-end=\"1492\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1492\" data-end=\"1497\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1498\" data-end=\"1533\">\n<td data-start=\"1498\" data-end=\"1516\" data-col-size=\"sm\">STCG under 111A<\/td>\n<td data-col-size=\"sm\" data-start=\"1516\" data-end=\"1520\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1520\" data-end=\"1524\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1524\" data-end=\"1528\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1528\" data-end=\"1533\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1534\" data-end=\"1573\">\n<td data-start=\"1534\" data-end=\"1556\" data-col-size=\"sm\">STCG not under 111A<\/td>\n<td data-col-size=\"sm\" data-start=\"1556\" data-end=\"1560\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1560\" data-end=\"1564\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1564\" data-end=\"1568\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1568\" data-end=\"1573\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1574\" data-end=\"1629\">\n<td data-start=\"1574\" data-end=\"1612\" data-col-size=\"sm\">Capital gains from sale of property<\/td>\n<td data-col-size=\"sm\" data-start=\"1612\" data-end=\"1616\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1616\" data-end=\"1620\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1620\" data-end=\"1624\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1624\" data-end=\"1629\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"1636\" data-end=\"1672\"><span class=\"ez-toc-section\" id=\"Income_from_Other_Sources\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1643\" data-end=\"1672\">Income from Other Sources<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 202px;\" width=\"868\" data-start=\"1673\" data-end=\"2013\">\n<thead data-start=\"1673\" data-end=\"1715\">\n<tr data-start=\"1673\" data-end=\"1715\">\n<th data-start=\"1673\" data-end=\"1682\" data-col-size=\"md\">Nature<\/th>\n<th data-start=\"1682\" data-end=\"1690\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"1690\" data-end=\"1698\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"1698\" data-end=\"1706\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"1706\" data-end=\"1715\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1759\" data-end=\"2013\">\n<tr data-start=\"1759\" data-end=\"1809\">\n<td data-start=\"1759\" data-end=\"1792\" data-col-size=\"md\">Family Pension (Ord. Resident)<\/td>\n<td data-col-size=\"sm\" data-start=\"1792\" data-end=\"1796\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1796\" data-end=\"1800\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1800\" data-end=\"1804\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1804\" data-end=\"1809\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"1810\" data-end=\"1873\">\n<td data-start=\"1810\" data-end=\"1856\" data-col-size=\"md\">Family Pension (Non-Resident\/Not Ord. Res.)<\/td>\n<td data-col-size=\"sm\" data-start=\"1856\" data-end=\"1860\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1860\" data-end=\"1864\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1864\" data-end=\"1868\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1868\" data-end=\"1873\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1874\" data-end=\"1917\">\n<td data-start=\"1874\" data-end=\"1900\" data-col-size=\"md\">Lottery, gambling, etc.<\/td>\n<td data-col-size=\"sm\" data-start=\"1900\" data-end=\"1904\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1904\" data-end=\"1908\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1908\" data-end=\"1912\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1912\" data-end=\"1917\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1918\" data-end=\"1963\">\n<td data-start=\"1918\" data-end=\"1946\" data-col-size=\"md\">Other special rate income<\/td>\n<td data-col-size=\"sm\" data-start=\"1946\" data-end=\"1950\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"1950\" data-end=\"1954\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1954\" data-end=\"1958\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"1958\" data-end=\"1963\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"1964\" data-end=\"2013\">\n<td data-start=\"1964\" data-end=\"1996\" data-col-size=\"md\">Dividend &gt; \u20b910L under 115BBDA<\/td>\n<td data-col-size=\"sm\" data-start=\"1996\" data-end=\"2000\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2000\" data-end=\"2004\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2004\" data-end=\"2008\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2008\" data-end=\"2013\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"2020\" data-end=\"2066\"><span class=\"ez-toc-section\" id=\"Unexplained_Income_Deductions\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2031\" data-end=\"2066\">Unexplained Income \/ Deductions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 180px;\" width=\"868\" data-start=\"2067\" data-end=\"2376\">\n<thead data-start=\"2067\" data-end=\"2109\">\n<tr data-start=\"2067\" data-end=\"2109\">\n<th data-start=\"2067\" data-end=\"2076\" data-col-size=\"md\">Nature<\/th>\n<th data-start=\"2076\" data-end=\"2084\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"2084\" data-end=\"2092\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"2092\" data-end=\"2100\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"2100\" data-end=\"2109\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2153\" data-end=\"2376\">\n<tr data-start=\"2153\" data-end=\"2212\">\n<td data-start=\"2153\" data-end=\"2195\" data-col-size=\"md\">Unexplained credit, taxed @60% (115BBE)<\/td>\n<td data-col-size=\"sm\" data-start=\"2195\" data-end=\"2199\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2199\" data-end=\"2203\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2203\" data-end=\"2207\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2207\" data-end=\"2212\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"2213\" data-end=\"2279\">\n<td data-start=\"2213\" data-end=\"2262\" data-col-size=\"md\">Deduction under 57 (other than family pension)<\/td>\n<td data-col-size=\"sm\" data-start=\"2262\" data-end=\"2266\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2266\" data-end=\"2270\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2270\" data-end=\"2274\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2274\" data-end=\"2279\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"2280\" data-end=\"2330\">\n<td data-start=\"2280\" data-end=\"2313\" data-col-size=\"md\">80QQB, 80RRB royalty deduction<\/td>\n<td data-col-size=\"sm\" data-start=\"2313\" data-end=\"2317\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2317\" data-end=\"2321\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2321\" data-end=\"2325\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2325\" data-end=\"2330\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"2331\" data-end=\"2376\">\n<td data-start=\"2331\" data-end=\"2359\" data-col-size=\"md\">10AA (SEZ Unit) deduction<\/td>\n<td data-col-size=\"sm\" data-start=\"2359\" data-end=\"2363\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2363\" data-end=\"2367\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2367\" data-end=\"2371\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2371\" data-end=\"2376\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"2383\" data-end=\"2417\"><span class=\"ez-toc-section\" id=\"Agriculture_Tax_Limit\"><\/span><strong data-start=\"2390\" data-end=\"2417\">Agriculture \/ Tax Limit<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 136px;\" width=\"826\" data-start=\"2418\" data-end=\"2598\">\n<thead data-start=\"2418\" data-end=\"2460\">\n<tr data-start=\"2418\" data-end=\"2460\">\n<th data-start=\"2418\" data-end=\"2427\" data-col-size=\"sm\">Nature<\/th>\n<th data-start=\"2427\" data-end=\"2435\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"2435\" data-end=\"2443\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"2443\" data-end=\"2451\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"2451\" data-end=\"2460\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2504\" data-end=\"2598\">\n<tr data-start=\"2504\" data-end=\"2545\">\n<td data-start=\"2504\" data-end=\"2528\" data-col-size=\"sm\">Agri. income &gt; \u20b95,000<\/td>\n<td data-col-size=\"sm\" data-start=\"2528\" data-end=\"2532\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2532\" data-end=\"2536\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2536\" data-end=\"2540\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2540\" data-end=\"2545\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"2546\" data-end=\"2598\">\n<td data-start=\"2546\" data-end=\"2581\" data-col-size=\"sm\">Income &gt; \u20b91 crore (non-business)<\/td>\n<td data-col-size=\"sm\" data-start=\"2581\" data-end=\"2585\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2585\" data-end=\"2589\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2589\" data-end=\"2593\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2593\" data-end=\"2598\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"2605\" data-end=\"2642\"><span class=\"ez-toc-section\" id=\"Tax_Filings_and_Compliance\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2612\" data-end=\"2642\">Tax Filings and Compliance<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 204px;\" width=\"839\" data-start=\"2643\" data-end=\"2934\">\n<thead data-start=\"2643\" data-end=\"2685\">\n<tr data-start=\"2643\" data-end=\"2685\">\n<th data-start=\"2643\" data-end=\"2652\" data-col-size=\"sm\">Nature<\/th>\n<th data-start=\"2652\" data-end=\"2660\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"2660\" data-end=\"2668\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"2668\" data-end=\"2676\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"2676\" data-end=\"2685\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2729\" data-end=\"2934\">\n<tr data-start=\"2729\" data-end=\"2780\">\n<td data-start=\"2729\" data-end=\"2763\" data-col-size=\"sm\">Disclose &gt; \u20b91L electricity bill<\/td>\n<td data-col-size=\"sm\" data-start=\"2763\" data-end=\"2767\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2767\" data-end=\"2771\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2771\" data-end=\"2775\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2775\" data-end=\"2780\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"2781\" data-end=\"2834\">\n<td data-start=\"2781\" data-end=\"2817\" data-col-size=\"sm\">Deposit &gt; \u20b91Cr in current account<\/td>\n<td data-col-size=\"sm\" data-start=\"2817\" data-end=\"2821\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2821\" data-end=\"2825\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2825\" data-end=\"2829\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2829\" data-end=\"2834\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"2835\" data-end=\"2887\">\n<td data-start=\"2835\" data-end=\"2870\" data-col-size=\"sm\">Expenditure &gt; \u20b92L foreign travel<\/td>\n<td data-start=\"2870\" data-end=\"2874\" data-col-size=\"sm\">\u2705<\/td>\n<td data-start=\"2874\" data-end=\"2878\" data-col-size=\"sm\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2878\" data-end=\"2882\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2882\" data-end=\"2887\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"2888\" data-end=\"2934\">\n<td data-start=\"2888\" data-end=\"2917\" data-col-size=\"sm\">Professional income &gt; \u20b950L<\/td>\n<td data-col-size=\"sm\" data-start=\"2917\" data-end=\"2921\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2921\" data-end=\"2925\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"2925\" data-end=\"2929\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"2929\" data-end=\"2934\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"2941\" data-end=\"2975\"><span class=\"ez-toc-section\" id=\"Foreign_Income_Assets\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2948\" data-end=\"2975\">Foreign Income \/ Assets<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 126px;\" width=\"836\" data-start=\"2976\" data-end=\"3194\">\n<thead data-start=\"2976\" data-end=\"3018\">\n<tr data-start=\"2976\" data-end=\"3018\">\n<th data-start=\"2976\" data-end=\"2985\" data-col-size=\"md\">Nature<\/th>\n<th data-start=\"2985\" data-end=\"2993\" data-col-size=\"sm\">ITR-1<\/th>\n<th data-start=\"2993\" data-end=\"3001\" data-col-size=\"sm\">ITR-2<\/th>\n<th data-start=\"3001\" data-end=\"3009\" data-col-size=\"sm\">ITR-3<\/th>\n<th data-start=\"3009\" data-end=\"3018\" data-col-size=\"sm\">ITR-4<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3062\" data-end=\"3194\">\n<tr data-start=\"3062\" data-end=\"3121\">\n<td data-start=\"3062\" data-end=\"3104\" data-col-size=\"md\">Foreign income\/assets\/signing authority<\/td>\n<td data-col-size=\"sm\" data-start=\"3104\" data-end=\"3108\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"3108\" data-end=\"3112\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"3112\" data-end=\"3116\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"3116\" data-end=\"3121\">\u274c<\/td>\n<\/tr>\n<tr data-start=\"3122\" data-end=\"3194\">\n<td data-start=\"3122\" data-end=\"3177\" data-col-size=\"md\">Section 5A apportionment (Goa\/Portuguese civil code)<\/td>\n<td data-col-size=\"sm\" data-start=\"3177\" data-end=\"3181\">\u274c<\/td>\n<td data-col-size=\"sm\" data-start=\"3181\" data-end=\"3185\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"3185\" data-end=\"3189\">\u2705<\/td>\n<td data-col-size=\"sm\" data-start=\"3189\" data-end=\"3194\">\u274c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-start=\"3201\" data-end=\"3232\"><span class=\"ez-toc-section\" id=\"Other_Assessments\"><\/span><span style=\"color: #000080;\"><strong data-start=\"3211\" data-end=\"3232\">Other Assessments<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"3233\" data-end=\"3463\">\n<li data-start=\"3233\" data-end=\"3304\">\n<p data-start=\"3235\" data-end=\"3304\">Firms (other than LLPs) under presumptive scheme \u2192 \u2705 in ITR-4<\/p>\n<\/li>\n<li data-start=\"3305\" data-end=\"3406\">\n<p data-start=\"3307\" data-end=\"3406\">LLPs, AOPs, BOIs, Trusts, Local Authorities, Artificial Juridical Persons \u2192 \u274c in ITR-1 to ITR-4<\/p>\n<\/li>\n<li data-start=\"3407\" data-end=\"3463\">\n<p data-start=\"3409\" data-end=\"3463\">Institutions under Sec 11, 139(4A\u20134F) \u2192 File ITR-7<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional endeavors. For query or help, contact: <a href=\"mailto:info@carajput.com\">singh@caindelhiindia.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Highlights of Key changes in new ITR Forms 1,2 3, 4, 5, 6 and 7 Summary of ITR Form Applicability \u2013 AY 2025\u201326 Salary Income Nature ITR-1 ITR-2 ITR-3 ITR-4 Salary\/Pension (Ord. Resident) \u2705 \u2705 \u2705 \u2705 Salary\/Pension (Not Ord. Resident\/Non-Resident) \u274c \u2705 \u2705 \u274c Director in a company \u274c \u2705 \u2705 \u274c ESOP deferred &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":[566,501,545],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/300"}],"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=300"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/300\/revisions"}],"predecessor-version":[{"id":6124,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/300\/revisions\/6124"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}