Sr. No

Particulars of change compared to
tax year 2013-14

Made applicable to
ITR forms

1

Aadhaar number and passport number to be furnished, if available

Availability of Aadhaar number will facilitate a taxpayer to authenticate the ITR with Electronic Verification Code as an additional option

ITR 3,4

2

Furnishing details of all bank accounts held by the taxpayer (except dormant accounts which have not been operational during the last three years) viz., bank name, IFS code, account number of current/savings account held at any time during the year

ITR 3,4,5,6,7

3

Furnish details of utilization of amount deposited in capital gains account scheme for past years to enable monitoring of reinvestment supporting capital gains exemption

ITR 3,4,5,6

4

Provide information about capital gains accruing to non-resident taxpayers claimed exempt due to favourable tax treaty provisions

and

Income from other sources, chargeable to tax at a special rate provided in the tax treaty in the hands of non-resident taxpayers

ITR 3,4,5,6

5

Enlarged scope of reporting on foreign assets and foreign income

ITR 3,4,5,6,7