ITR-1
Who can file ITR-1 – Resident Individual subject to following conditions:
- Total income does not exceed ₹ 50 lakh during the FY
- Income is from-Salary,
- One House Property,
- Agricultural Income (up to ₹5000/-), and
- Income form Other Sources, which include:
- Interest from Savings Accounts
- Interest from Deposits (Bank / Post Office / Cooperative Society)
- Interest from Income Tax Refund
- Interest received on Enhanced Compensation
- Any other Interest Income
- Family Pension
Not eligible for ITR-1
- Resident Not Ordinarily Resident (RNOR)
- Non-Resident Indian (NRI)
- Resident fulfill any of the condition
- has total income exceeding ₹ 50 lakh
- has agricultural income exceeding ₹ 5000/-
- has income from lottery, racehorses, legal gambling etc.
- has taxable capital gains (short term and long term)
- has invested in unlisted equity shares
- has income from business or profession
- is a Director in a company
- has tax deduction under section 194N of Income Tax Act
- owns and has income from more than one house property
- has deferred income tax on ESOP received from employer being an eligible start-ups
ITR-2
Who can file ITR-2
- Resident Not Ordinarily Resident (RNOR), and
- Non-Resident Indian (NRI),
- HUF
- Individual subject to any of the condition specified below:
- has total income exceeding ₹ 50 lakh
- has agricultural income exceeding ₹ 5000/-
- has income from lottery, racehorses, legal gambling etc.
- has taxable capital gains (short term and long term)
- has invested in unlisted equity shares
- is a Director in a company
- has deferred income tax on ESOP received from employer being an eligible start-ups
- Individual or HUF not having income under the head business and professional
- has tax deduction under section 194N of Income Tax Act
- Own and has income from more than one house property
ITR-3
Who Can file ITR-3
Individuals and HUFs having Income from Profits and Gains of Business or Profession
ITR-4
Who can file ITR-4
- Individuals,
- HUFs &
- Firms (other than LLP)
- being a resident
- having total income upto Rs.50 lakh
- & having income from business and profession
- which is computed under sections 44AD, 44ADA or 44AE
ITR-5
For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7
Who are eligible to file form ITR-5
- Firm,
- Limited Liability Partnership (LLP),
- Association of Person (AOP),
- Body of individuals (BOI),
- Corporative society
- The estate of insolvent,
- The estate of deceased,
- Investment Fund,
- Business Frust,
- Local Authority,
- Primary Agricultural Credit Society,
- Artificial jurisdiction Person etc.
ITR-6
Who are eligible for ITR-6
Company not claiming exemption under section 11
ITR-7
Who are eligible for ITR-7
For persons including companies required to furnish return under
- section 139(4A) – Income Tax Return of Charitable and Religious Trusts /
- Section139(4B) – Income tax return of political party/
- Section 139(4C) -Person having income from scientific research institutions/
- Section 139(4D)- Person having income from university or colleges or institutions or khadi and village industries