Type of Income Tax Return Filing Forms
• ITR 1 (SAHAJ)
FOR INDIVIDUALS EARNING INCOME FROM SALARY, SINGLE HOUSE PROPERTY, AGRICULTURE, & INCOME
FROM OTHER SOURCES. THIS FORM IS TO BE FILED BY INDIVIDUAL RESIDENTS HAVING TOTAL INCOME
UP TO RS. 50 LAKHS AND AGRICULTURAL INCOME UP TO RS. 5,000.
NOTE NOT APPLICABLE TO INDIVIDUAL BEING DIRECTOR IN A COMPANY OR HAS
INVESTED IN
UNLISTED EQUITY SHARES OR HAVING FOREIGN ASSETS OR FOREIGN INCOME.
• ITR 2
FOR INDIVIDUALS AND HUFS HAVING EARNINGS OTHER THAN FROM PGBP (PROFITS AND GAIN OF
BUSINESS OR PROFESSION). IT MAY BE FROM CAPITAL GAIN, LOTTERY, OR FOREIGN ASSETS, ETC.
WHILE TOTAL INCOME SHOULD EXCEED RS. 50 LACS. IN CASE OF AGRICULTURE INCOME, IT SHOULD
EXCEED RS. 5,000. ALSO, IT IS FILED BY THOSE WHO INVESTED IN UNLISTED EQUITY SHARES
DURING THE FINANCIAL YEAR.
• ITR 3
FOR INDIVIDUALS AND HUFS HAVING EARNINGS FROM PROFITS AND GAINS OF BUSINESS OR
PROFESSION. IT ALSO NEEDS TO BE FILED BY THE INDIVIDUALS HAVING THEIR INCOME AS A
PARTNER IN A FIRM.
• ITR 4 (SUGAM)
FOR INDIVIDUALS, HUFS, AND FIRMS (OTHER THAN LLP) BEING A RESIDENT HAVING ENTIRE INCOME
OF UP TO RS.50 LAKHS FROM BUSINESS OR PROFESSION. IT ALSO COVERS THOSE WHO HAVE OPTED
PRESUMPTIVE INCOME SCHEME UNDER SECTION 44AD, SECTION 44ADA AND SECTION 44AE OF THE
INCOME TAX ACT.
NOTE
NOT APPLICABLE TO INDIVIDUAL DIRECTOR IN A COMPANY OR WHO HAS INVESTED IN UNLISTED
EQUITY SHARES
• ITR 5
ITR 5 IS FILED BY FIRMS, LLPS, AOPS (ASSOCIATION OF PERSONS), BOIS (BODY OF INDIVIDUALS)
ETC.
• ITR 6
ITR 6 IS FILED BY COMPANIES OTHER THAN THOSE CLAIMING EXEMPTION UNDER SECTION 11 (INCOME
FROM PROPERTY HELD FOR CHARITABLE OR RELIGIOUS PURPOSES).
• ITR 7
IT IS REQUIRED TO BE FILED BY THOSE FALLING UNDER SECTION 139(4A) OR SECTION 139 (4B) OR
SECTION 139 (4C) OR SECTION 139 4(D) THAT CAN EITHER BE INDIVIDUAL OR A COMPANY.