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) | Resident individuals with income income from: (a) Salary/Pension (b)One House Property (c) Other (such as interest) => Max Agriculture Income upto 5K => Max Total income upto 50Lakhs | Business/professional income, most capital gains, foreign assets/income, or other specified exclusions |
| ITR-2 | Individuals and HUFs with no business/professional income but having capital gains, multiple house properties, foreign income/assets, etc. | Proprietary business or professional income |
| ITR-3 | Individuals and HUFs having income from business or profession (including proprietorship, freelancers, professionals, partners in firms) | Taxpayers eligible and opting for ITR-1 or ITR-4 |
| ITR-4 (Sugam) | Resident individuals, HUFs, and firms (other than LLPs) opting for the presumptive taxation scheme under Sections 44AD, 44ADA, or 44AE, subject to prescribed conditions | 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