Which Income Tax Return Forms to choose for tax filling

Different Income Tax Return or ITR forms are specified for different category of persons to fill up and submit their income tax return in that specified format.

Different Income Tax Return Forms for Tax filling

Followings are different Income Tax Return forms as specified in IT Act;

Income Tax Return (ITR) forms Applicability of ITR forms
ITR1 For individual having income from salary/one house property (not being brought forward loss from previous years)/ income from other sources (not from winning from lottery and from race horses)
ITR2 For Individual and HUFs not having business/professional income
ITR3 For individuals/HUFs being partners in firms and not carrying out business or profession under any popritership
ITR4 For individual and HUFs having income from a proprietary business or profession
ITR4S For individual/HUFs deriving business income and such income is computed in accordance with special provisions referred to in sections 44AD and 44AE
ITR5 For Firms, AOPs and BOI or any other persons (not being individual or HUF or company or to whom ITR-7 is applicable)
ITR6 For companies other then companies claiming exemption u/s 11
ITR7 For persons including companies required to furnish return under section 139 (4A), 4B, 4C, 4D


  1. Company Should submit ITR-6 electronically under digital signature
  1. ITR-7 should be submitted manually in paper format
  1. An individual or a HUF shall furnish a return in ITR-1/2/3/4 electronically with or without digital signature if total taxable income exceeds Rs. 5, 00, 000

A resident individual or a resident HUF having assets (including financial assets in any entity) located outside India or signing authority in any account located outside India, shall submit return in ITR-2/3/4 electronically with or without digital signature. ITR-1 or 4S is not applicable in such a case.

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