As per substitution of IT (Fourth Amdt.) Rules, 2007, w.e.f. 14-5-2007, all the old income tax return has been omitted from Assessment year 2007-08.
With reference to Sub-rule (6) of Rule 12, The old forms Form 1, Form 2, Form 3, Form 2D, Form 2F, Form 3A and Form 3B have been replaced by new ITR form series. These forms are Income Tax Return Forms ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7 and ITR 8.
As said over Sub-rule (5) of Rule 12, Where a return of income or return of fringe benefits, relates to the assessment year 2006-07 or beforer, it shall be furnished in the appropriate form as applicable in that assessment year. This means, the old forms should be used in such cases.
The paper formats of old formats are below: