The income tax department has notified tax return forms for non-salaried class, including companies, partners in firms and individuals deriving their income from proprietary business or profession. <br/><br/>The Central Board of Direct Taxes (CBDT) has notified ITR3, 4, 5, 6 and 7 for Assessment Year 2015-16. These forms are used by non-salaried entities to file income tax returns. <br/><br/>As per the notification, companies and firms filing returns under ITR-5 and 6 would be required to specify whether they are Foreign Institutional Investors (FII)/Foreign Portfolio Investors (FPIs) and will have to furnish SEBI registration numbers. <br/><br/>The government has earlier notified ITR forms 1 (Sahaj), 2, 2A and 4S (Sugam) for Assessment Year 2015-16. These are used for filing income tax returns by salaried individuals.