WHICH ITR FORM RIGHT TO FILE 

Heads of Income                                                                                  Categories of Person    

• Salary Income                                                                                     Individual
• Income from House property                                                             HUF
• Capital Gain                                                                                           AOP
• Income from other source                                                                   BOI
• PGBP                                                                                                       AJP

                                                                                                                       FIRMS

                                                                                                                       LLP

                                                                                                               COMPANY

                                                                                                                    TRUST

ITR-1    Sahaj

• Resident Individuals
• Income from Salary/Pension
• Income from one house property
• Income from other sources [Intt income, dividend income
• FD intt, Pension Income excluding special Income]
• Agricultural Income upto 5000 ₹

Total Income upto 50 lakh

ITR-2

• Resident & non- Resident Individuals & HUF
• Income from Salary/Pension
• Income above 50 L
• Income from other sources :-  Intt income, Div income including special income
• Capital Gain (only STCL & LTCL No Intraday F & O income
• Agricultural Income More than 5000 ₹
• Director of Co.
• Holding Unlisted shares of Co
• Foreign Assets/ Foreign Income
• Clubbing Income

ITR-3

• This is all rounder Form
• It is wide form
• Income from all five heads of home
• Applicable to Resident & Non Resident Individuals & HUF
• Director of Co.
• Partner in a Form
• If Books & Accounts are Audited
• Carry forward & brought forward Losses

ITR-4    (Sugam)

• Applicable to Resident Individual, HUF and Firm (not LLP)
• Not applicable to NRI
• Small business person/professional / Freelancer opting presumptive taxation u/s 44AD /44ADA/44AE
• Income only upto 50 Lakh
• Income from salary / one house property
• Income from other sources
• No Capital Gain

ITR-5                                                      ITR-6                                                         ITR-7

AOP                                                                   Companies                                                      Charitable & Religion trust

BOI                                                                    Private Ltd                                                               Political Parties

AJP                                                                     Public Ltd                                                                 Research Institution

FIRM                                                                 OPC                                                                            Colleges / Universities

LLP                                                                                                                                                        

Business trust                                                                                                                                              

Investment fund