Further, the parts relating to salary and house property have been rationalised and furnishing of basic details of salary (as available in Form 16) and income from house property have been mandated.
ITR Form-2 has also been rationalised by providing that individuals and HUFs having income under any head other than business or profession shall be eligible to file ITR Form-2. The Individuals and Hindu Undivided Family (HUFs) having income under the head business or profession shall file either ITR Form-3 or ITR Form-4 (in presumptive income cases).
In case of non-residents, the requirement of furnishing details of anyone foreign Bank Account has been provided for the purpose of credit of refund. Further, the requirement of furnishing details of cash deposit made during a specified period as provided in ITR Form for the Assessment Year 2017-18 has been done away with from Assessment Year 2018-19.
However, no change has been implemented in the manner of filing ITR Forms as compared to last year and will continue to be filed electronically.
On the other hand, the CBDT said where return is furnished in ITR Form-1 (Sahaj) or ITR-4 (Sugam), the following persons have an option to file return in paper form:-
An individual of the age of 80 years or more at any time during the previous year; or
An individual or HUF whose income does not exceed 500,000 rupees and who has not claimed any refund in the Return of Income.