ITR Form Applicability
Find the right income tax return form for salary, business, capital gains, firms, companies, and exempt entities.
ITR-1 (SAHAJ)
Applicable only for resident individuals with total income up to ₹50 lakh from salary, one house property, other sources, agriculture income up to ₹5,000, and limited capital gain income.
ITR-2
Applicable for individuals and HUFs who are not eligible to file ITR-1 and do not have business or professional income.
ITR-3
Applicable for individuals and HUFs having income under salary, house property, business or profession, capital gains, or other sources, when they are not eligible for ITR-1, ITR-2, or ITR-4.
ITR-4 (SUGAM)
Applicable for resident individuals, HUFs, and resident firms other than LLPs with presumptive income under specified sections and the usual salary, house property, and other source income profile.
ITR-5
Applicable for firms, LLPs, AOPs, BOIs, certain trusts, business trusts, investment funds, and other specified entities.
ITR-6
Applicable for companies other than those claiming exemption under section 11.
ITR-7
Applicable for entities required to furnish returns under sections 139(4A), 139(4B), 139(4C), or 139(4D).
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