Following are the various income tax forms and their applicability:

• ITR-1(SAHAJ): Individuals having income from salaries, one house property, other sources (excluding winnings from lotteries, horse racing, etc.) and total income not exceeding Rs. 50 lakhs.
• ITR-2: Individuals and HUFs not eligible to file ITR-1. It includes income from salaries, more than one house property, capital gains, other sources and total income exceeding Rs. 50 lakhs.
• ITR-3: Individuals and HUF whose any income is chargeable under the head PGBP.
• ITR-4 (SUGAM): Individuals, HUFs, and firms (other than LLPs) having income from business or profession computed under presumptive taxation scheme (Section 44AD, 44ADA, 44AE).
• ITR-5: For AOP, BOI, LLP, co-operative society, local authority or artificial juridical person.
• ITR-6: For companies other than companies claiming exemption under Section 11 (income from property held for charitable or religious purposes).
• ITR-7: For persons including companies required to furnish return u/s 139(4A) or 139(4B) or 139(4C) or 139(4D) (for charitable or religious trusts, political parties, research associations, institutions, colleges, etc.).

Eligibility for GST Registration:

• → Businesses involved in the supply of goods with turnover in a financial year exceeding Rs.40 lakhs (Rs.20 lakh in some states such as those in the North East).
• → Businesses involved in the supply of services with turnover in a financial year exceeding Rs.20 lakhs (Rs.10 lakhs for Special Category states).
• → Every person who was registered under an earlier law (i.e., Excise, VAT, Service Tax etc.).
• → Non-resident persons making taxable supply also known as casual taxable person.
• → Persons who make taxable supply on behalf of other taxable persons whether as an agent or otherwise.
• → Input Service Distributor - ISD
• → TCS Deductor (Tax Collected at Source) and TDS Deductor (Tax Deducted at Source).
• → A Person selling goods or services through an e-commerce operator.
• → Every e-Commerce operator who is required to collect tax at the source.
• → A Person making interstate supply of goods.
• → Those paying under the Reverse Charge Mechanism

TDS means 'Tax Deducted at Source'. TDS is one of the modes of collection of taxes, by which a certain percentage of amount is deducted by a person at the time of making / crediting certain specific nature of payment to the other person and deducted amount is remitted to the Government Account.

Non-reflection of TDS credit in Form 26AS can be due to several reasons like non-filing of TDS statement by the payer, mentioning incorrect PAN of the deductee in the TDS return filed by the payer. Thus, in case of non-reflection of TDS credit in Form 26AS, the payee has to contact the payer for ascertaining the correct reasons for non-reflection of the TDS credit in Form 26AS.