A simplified guide to help you choose the right Income Tax Return (ITR) form.
ITR-1 (SAHAJ) – For Salaried Individuals
Applicable to:
Resident individuals (not Ordinarily Resident) with total income up to ₹50 lakh from:
- Salary/Pension
- One house property
- Other sources (Interest, Dividend, etc.)
- Agricultural income up to ₹5,000
Not applicable if:
You’re a company director, hold unlisted shares, have foreign income/assets, ESOP deferral, loss carry-forward, or income over ₹50 lakh.
ITR-2 – For Individuals & HUFs (No Business Income)
Applicable to:
Individuals and HUFs not having income from business/profession, but with:
- Capital gains
- More than one house property
- Foreign assets/income
ITR-3 – For Individuals & HUFs with Business/Professional Income
Applicable to:
Those with income from:
- Proprietorship business or profession
- Any combination of salary, house property, capital gains, or other sources
ITR-4 (SUGAM) – For Presumptive Income (Individuals, HUFs, Firms)
Applicable to:
Residents (Individuals/HUFs/Firms other than LLPs) with:
- Total income up to ₹50 lakh
- Business/profession income under presumptive scheme (u/s 44AD/44ADA/44AE)
- Salary, one house property, other sources
Not applicable if:
You have foreign assets/income, are a company director, hold unlisted shares, or have income over ₹50 lakh.
ITR-5 – For Firms, LLPs, Societies & Others
Applicable to:
Firms, LLPs, AOPs, BOIs, Cooperative Societies, Estates, Investment Funds, etc.
Not applicable if:
You are required to file ITR-7 (for exempt entities).
ITR-6 – For Companies (Non-Exempt)
Applicable to:
All companies not claiming exemption under Section 11 (i.e., not charitable/religious).
Filing requires Digital Signature Certificate (DSC).
ITR-7 – For Exempt Entities
Applicable to entities filing under:
- 139(4A): Trusts for charitable/religious purposes
- 139(4B): Political parties
- 139(4C): Research associations, news agencies, etc. under Section 10
- 139(4D): Universities, colleges, or institutions under Section 35
Summary: Which Form Should You Use?
| Form | Who Should Use It |
| ITR-1 | Salaried individuals with simple income ≤ ₹50L |
| ITR-2 | Individuals/HUFs with capital gains or foreign income |
| ITR-3 | Individuals/HUFs with business/professional income |
| ITR-4 | Presumptive taxpayers with income ≤ ₹50L |
| ITR-5 | Firms, LLPs, Societies, Estates, etc. |
| ITR-6 | Companies (not claiming Sec. 11 exemption) |
| ITR-7 | Trusts, political parties, research/educational institutions |
Key Due Dates for AY 2025–26
| Category | Due Date |
| Individuals (non-audit) | 31 July 2025 |
| Audit cases / Companies | 31 October 2025 |
