The Central Board of Direct Taxes unveiled new Income Tax Return forms for assessment year 2018-19 on 5 April. Although the manner of filing returns remains the same as compared to last year, certain changes have been incorporated in the new ITR forms. The fields in the ITR forms have undergone changes in many places, seeking more details from taxpayers than they did in previous years.
In terms of applicability, the following table lists out the different forms and to whom each category is applicable:
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