Applicability of ITR forms for taxpayer – Summarised in Chart

Applicability of ITR forms for taxpayer


Applicability of ITR forms for taxpayer 

         – Summarised in Chart

Individual and HUF

Individual and HUF

Nature of income ITR 1* (Sahaj) ITR 2 ITR 3 ITR 4
Income from salary/pension (for ordinarily resident person)
Income from salary/pension (for not ordinarily resident and non-resident person)
Income or loss from one house property (excluding brought forward and carried forward losses)
Income or loss from more than one house property
Agricultural income exceeding Rs. 5,000
Total income exceeding Rs. 50 lakhs
Dividend income exceeding Rs. 10 lakhs taxable under Section 115BBDA
Unexplained credit or unexplained investment taxable at 60% under Sections 68, 69, 69A, etc.
Income from other sources (other than winnings from lottery and race horses or losses under this head)
Income from other sources (including winnings from lottery and race horses or losses under this head)
Capital gains/loss on sale of investments/property
Interest, salary, bonus, commission or share of profit received by a partner from a partnership firm.
Income from business or profession
Income from presumptive business
Income from foreign sources or Foreign assets or having Signing authority in any account outside India
Income to be apportioned in accordance with Section 5A
Claiming relief of tax under sections 90, 90A or 91
* Only an Individual, who is an ordinarily resident in India, can file income-tax return in Form ITR-1.

Other Assessees

Status of Assessee ITR 4 ITR 5 ITR 6 ITR 7
Firm (excluding LLPs) opting for presumptive taxation scheme
Firm (including LLPs)
Association of Persons (AOP)
Body of Individuals (BOI)
Local Authority
Artificial Juridical Person
Companies other than companies claiming exemption under Sec. 11
Persons including companies required to furnish return under:

A.    Section 139(4A);

B.     Section 139(4B);

C.     Section 139(4C);

D.    Section 139(4D);

E.     Section 139(4E); and

F.      Section 139(4F)


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