Usually, no documents are to be attached with ITR Forms. However, these supporting documents (like proof of investment, TDS certificates, salary slips, bank statements etc.) should be retained by the taxpayers for any future reference that may change based on their income situation for a financial year.
The Income Tax Return form you need to file may change based your income sources for a financial year. Enter your income sources and financial situation for the FY to know which ITR to fill this Assessment Year.
ITR-1 (SAHAJ) and ITR-4 (SUGAM) are the simplest ITR forms of all. ITR-1 can be filed by salaried individuals having income from one house property and income from other sources. ITR-4 (Sugam) can be filed by Individuals, HUF and Firms (other than LLP) having income from presumptive business/profession.
If you have incurred loss then you can either set off the same with current year positive income or carry forward to be set off in the future. Individuals can carry forward the losses by filing ITR-2A (discontinued from AY 2017-18), ITR-2, ITR-3. You can not file ITR-1 and ITR-4 (Sugam) in case you want to carry forward losses.
Income Tax Return Form to fill you should file change based on your sources of income, financial situation, and residential status. Enter your income sources and residential status to know which ITR you should file for an assessment year.
Yes, ITR form a taxpayer needs to file depends on their sources of income and financial situation and residential status for a particular financial year. If any of these change the Income Tax Return form you are required to file may also change.