Types of ITR Forms and their Applicability
In India, there are 7 types of Income Tax Return (ITR) forms. The correct form depends on your taxpayer category, sources of income, residential status, and whether you have business/professional income.
| ITR Form | Applicable To | Not Applicable If |
|---|---|---|
| ITR-1 (Sahaj): Individuals/HUFs | Income from: (a) Salary/Pension (b)One House Property (HP) (c) Other (such as interest) Condition: => Max Agriculture Income upto 5K => Max Total income upto 50Lakhs => Long Term Capital Gain upto 1.25lakhs | Business/professional income, most capital gains, foreign assets/income, or other specified exclusions |
| ITR-2: Individuals/HUFs | Income from: (a) Salary/Pension (b) Capital Gains (c) House Property (d) Other Condition: => No limit on Agri/Exempted Income => can be filed by NRIs as well | Proprietary business or professional income |
| ITR-3: Individuals/HUFs | Income from: (a) Salary (b) House Property (c) Presumptive Business (d) Other (e) Capital Gains Condition: => Max agri income upto 5k =>Total income upto 50lakhs | Taxpayers eligible and opting for ITR-1 or ITR-4 |
| ITR-4 (Sugam): Individuals/HUFs | Income from: (a) Salary (c) One House Property (d) Business (e) Other | LLPs, companies, or taxpayers not eligible for presumptive taxation |
| ITR-5 | Partnership firms, LLPs, AOPs, BOIs, cooperative societies, trusts (other than those filing ITR-7), etc. | Individuals, HUFs, companies, and entities required to file ITR-7 |
| ITR-6 | Companies other than those claiming exemption under Section 11 | Companies claiming exemption under Section 11 |
| ITR-7 | Trusts, charitable/religious institutions, political parties, educational institutions, research associations, and other entities required to file under specified provisions of the Income-tax Act | Taxpayers not covered by the specified provisions for ITR-7 |
Quick selection guide
- Salaried employee (simple income, up to ₹50 lakh): ITR-1
- Salaried with capital gains, multiple properties, or foreign assets: ITR-2
- Freelancer, doctor, lawyer, consultant, or business owner: ITR-3
- Small business/professional under presumptive taxation: ITR-4
- Partnership firm/LLP: ITR-5
- Company: ITR-6
- Charitable trust or specified institution: ITR-7