📘 Complete Guide to All Types of ITR Forms in India
Filing your Income Tax Return (ITR) is a legal responsibility for every taxpayer in India. Depending on your income sources, profession, and entity type, the Income Tax Department offers multiple income tax forms. Selecting the correct ITR form is the first step to avoid errors and notices during tax filing.
This article explains each ITR form in detail to help you make an informed choice before you file your income tax return online using the Income Tax Portal or income tax filing sites.
📄 Types of ITR Forms in India
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ITR Form
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Who Should File?
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Best For
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ITR-1 (Sahaj)
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Salaried people who make up to ₹50 lakhs a year from interest, one house, pensions, or salaries.
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Salaried Employees
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ITR-2
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Individuals or HUFs who earn money through their profession or business (freelance work, proprietorship).
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Investors, High-Earners, NRIs
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ITR-3
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people or HUFs who make money through their profession or business (freelancing, proprietorship).
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Professionals, Business Owners
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ITR-4 (Sugam)
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Presumptive income for business (under Sec 44AD/ADA/AE) up to ₹50 lakhs.
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Small Businesses & Freelancers
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ITR-5
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For firms, LLPs, AOPs, BOIs.
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Partnerships & LLPs
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ITR-6
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Businesses (not including those claiming Section 11 exemption)..
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Private & Public Companies
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ITR-7
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Entities claiming exemption (trusts, NGOs, etc.).
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Charitable Trusts, NGOs
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1. ITR 1 (Sahaj)
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For salaried individuals or pensioners
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Income up to ₹50 lakhs
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Income from one house property
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Income from other sources like interest
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Not for business income or capital gains
This form is meant for salaried individuals or pensioners with total income up to ₹50 lakhs. It consists of one house, salary income, plus extra money from interest and other sources. This form is not available to people who have capital gains, business income, or overseas income.People who have capital gains, company income, or overseas income are not eligible to utilize this form. It’s the simplest and most commonly used ITR for regular taxpayers.
2. ITR 2
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For individuals and HUFs
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Includes income from capital gains, multiple properties, foreign income
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No business or professional income
Individuals and Hindu Undivided Families (HUFs) without business or professional income use ITR 2. It is suitable for those who have income from capital gains (like shares or property), multiple house properties, foreign assets, or agricultural income over ₹5,000.
3. ITR 3
For people or HUFs who make money from their jobs or businesses
Includes salary, capital gains, house property, etc.
Suitable for freelancers, consultants, and proprietors
Individuals and HUFs who earn money from their businesses or professions should fill itr. It is also suitable for those with income from commissions, freelancing, or as partners in firms. Along with business income, it includes salary, house property, and capital gains.
4. ITR 4 (Sugam)
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For presumptive taxation scheme under Sections 44AD, 44ADA, 44AE
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Turnover of up to ₹50 lakh for professionals and ₹2 crore for businesses
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For small business owners and professionals
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Not for businesses or people that earn money abroad
Individuals, HUFs, and businesses (except from LLPs) that choose to use the presumptive taxation plan under Sections 44AD, 44ADA, or 44AE must file ITR 4. It is used when the annual turnover is up to ₹2 crore for businesses or ₹50 lakh for professionals. It’s ideal for small business owners and self-employed individuals using simplified tax calculation.
5. ITR 5
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For firms, LLPs, AOPs, BOIs, and estate of deceased
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Not applicable for individuals or HUFs
This form applies to firms, Limited Liability Partnerships (LLPs), Association of Persons (AOPs), Body of Individuals (BOIs), and estates of deceased or insolvent. It isn't for HUFs or individual taxpayers. ITR 5 is generally used by business entities that are not companies.
6. ITR 6
Companies who do not seek an exemption under Section 11 (charitable or religious reasons) are subject to ITR 6. Using income tax e-filing with a digital signature is required. LLPs and individual taxpayers are exempt from it..
7. ITR 7
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For organizations such as political parties, charity trusts, and educational institutions
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Filed under Sections 139(4A), 139(4B), 139(4C), 139(4D)
ITR 7 is used by businesses required to file returns under Sections 139(4A), 139(4B), 139(4C), or 139(4D). These include charitable trusts, political parties, universities, research institutions, and other institutions eligible for income tax exemption.
🔍 Which ITR Form is Best for You?
✅ Salaried Employees:
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If you don't have any capital gains or more than one property, and your income is less than ₹50 lakhs, use ITR-1.
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Use ITR-2 if you have capital gains, foreign assets, or income over ₹50 lakhs.
✅ Freelancers & Professionals:
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Use ITR-4 if your gross receipts are under ₹50 lakhs and you opt for presumptive taxation.
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If your income comes from a regular company or profession and is not covered by the presumed system, use ITR-3.
✅ Small Businesses:
✅ NRIs:
💡 How to File an Income Tax Return Online?
Here’s how you can file your income tax return online via the Income Tax e-Filing Portal:
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Go to the official Income Tax Portal and income tax return login
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To log in, enter your password and income tax login ID (PAN).
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Choose from ITR-1 and ITR-7, the appropriate tax return form
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Provide correct information about your income, deductions, and taxes paid on your ITR.
- E-file the return and verify via OTP, Aadhaar, or bank accountDownload acknowledgment from income tax e filing portal
If you're not confident, look for income tax filing near me or consult experts on trusted income tax filing sites.
📅 ITR Filing Timeline
In general, individuals have until July 31st to file their ITRs because income tax return last date Is the last day of July
1. The deadline for companies that need an audit has been extended until October 31.
2. Missing the deadline can result in penalties, so always file your tax return form on time.
✅ Final Words
To guarantee an easy income tax filing process, selecting the appropriate ITR form is essential. Whether you’re salaried, self-employed, a company, or a charitable trust, there's a specific form designed to match your income profile. With advancements in online tax return filing and e filing of income tax, it's now easier than ever to file ITR online securely and accurately.
🗂 Common FAQs
Q1: Which Indian website is the best for submitting income taxes?
A: The official Income Tax Website is the most reliable. However, many private platforms offer simplified services for e-filing ITR.
Q2: Can I file ITR without a CA?
A: Yes, you can easily file your income tax online if your case is simple, especially for salaried individuals.
Q3: What documents are required to file return?
A: PAN, Aadhaar, Form 16, bank details, investment proofs, TDS certificates, etc.
Q4: What happens if I miss the last date?
A: You can still file a belated ITR, but it may attract penalties and interest.