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Tuesday, June 2, 2015

Clarification:- Income Tax Return FY 2014-15 AY 2015-16



The finance ministry on Sunday came out with a new three-page income tax return (ITR) forms. The new forms no longer require mandatory disclosure of foreign trips and dormant bank accounts as mandated by the previous form. The new form can be submitted till August 31 this year instead of the regular July 31 deadline.

The new forms will be up on websites for e-filing from the third week of June since the government is yet to update the software with new proposed changes.

Accoring to a finance ministry statement, the new forms — ITR 2 and ITR 2A — will have only three pages and other details will have to be filled in schedules, as per each individuals criterion and income.

The revenue department has also proposed to come out with a new ITR 2A form, which can be filed by an individual or HUF, who does not have capital gains, income from business/ profession or foreign asset/foreign income. This according to the government will cover a maximum number of tax payers.

For information related to bank accounts the ministry has decided to ask information of only those dormant accounts which were operational during the last three years, from the filing year.

"As regards bank account details in all these forms, only the IFS code, account number of all the current/savings account which are held at any time during the previous year will be required to be filled-up. The balance in accounts will not be required to be furnished," the statement added.


Further clarifying for non Indian citizen individuals, the income tax department said that it is not mandatory for them to report the foreign assets acquired by him during the previous years in which he was non-resident and if no income is derived from such assets during the relevant previous year.

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