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Types of ITR
There are up to 8 types of
Income Tax Return Forms,
currently. We have divided
them into 2 parts:
ITR Forms for Individuals
• ITR – 1 (Sahaj) – For individuals earning income from
salaries, one house property, interest income,
agriculture, other sources, etc.
• ITR – 2 – For Individuals and HUFs having income other
than from profits and gains of business or profession. It
may be from capital gain, lottery or foreign assets, etc.
• ITR – 3 – For individuals and HUF with income from profits of a business or
profession.
• ITR – 4 (Sugam) – For Individuals, HUFs and Firms (other than LLP) having
presumptive business income tax returns. This is computed under sections
44AD, 44ADA or 44AE.
• ITR Forms for Non-Individuals
ITR – 5 – Entities other than,- (i) individual, (ii) HUF, (iii) company and (iv)
person filing Form ITR-7
• ITR – 6 – All companies except those that claim tax exemption as
per Section 11.
• ITR – 7 – Persons incl. companies required to furnish returns
under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.

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Types of ITR

  • 1. Types of ITR There are up to 8 types of Income Tax Return Forms, currently. We have divided them into 2 parts:
  • 2. ITR Forms for Individuals • ITR – 1 (Sahaj) – For individuals earning income from salaries, one house property, interest income, agriculture, other sources, etc. • ITR – 2 – For Individuals and HUFs having income other than from profits and gains of business or profession. It may be from capital gain, lottery or foreign assets, etc.
  • 3. • ITR – 3 – For individuals and HUF with income from profits of a business or profession. • ITR – 4 (Sugam) – For Individuals, HUFs and Firms (other than LLP) having presumptive business income tax returns. This is computed under sections 44AD, 44ADA or 44AE. • ITR Forms for Non-Individuals ITR – 5 – Entities other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7
  • 4. • ITR – 6 – All companies except those that claim tax exemption as per Section 11. • ITR – 7 – Persons incl. companies required to furnish returns under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.