Applicable to

Income

ITR-1

Resident Individual

• Total income upto 50 lakh rupees
• Income from salary and pension
• Income from 1 house property (except those cases where loss is carried forward from previous year.
• Income from other sources (except income from lottery, winning from race horses, etc).
• No income from Capital Gains.
• Agricultural income <=Rs.5,000/-
• No Income from Business or Profession
• No income from outside India

ITR-2

Individual and HUF

• Income from Salary/Pension
• Income from more than 1 house property
• Income from Capital Gains
• Income from Other Sources (including winnings from lottery and income from race horses)
• Agricultural income of more than Rs 5,000
• Income from outside India or having asset abroad
• No Income from Business or Profession

ITR-3

Individual and HUF

• Individuals & HUFs, who are having proprietary business, profession or having income as a partner in a Partnership firm, can file this return form.
• Earlier this form was named as ITR 4
• Income from Salary/Pension
• Income from more than 1 house property
• Income from Other Sources (including winnings from lottery and income from race horses)

ITR-4

Individual, HUF and Firms

• This form can be used by an individual/ HUF/ Partnership firm who show their income under presumptive scheme u/s 44AD, 44ADA & 44AE
• Agricultural income <=Rs.5,000/-
• No income from Speculative Business and other special incomes
• No income from an agency business or income in the nature of commission or brokerage
• Income from Salary/Pension
• Income from 1 house property (except those cases where loss is carried forward from previous year
• Income from other sources( except income from lottery, winning from race horses, etc)
• No asset outside India
• No income from abroad

ITR-5

Firms, LLPs, AOP, BOI, Artificial Judicial Person, Co-operative society & Local Authority.

All heads of income

ITR-6

Companies other than company claiming exemption under section 11.

All heads of income

ITR-7

Persons including companies who are required to furnish return under section 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E) or 139(4F).

All heads of Income