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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