The right return form depends on who you are and what kind of income you have. Filing in the wrong form can make the return defective under Section 139(9).
ITR-1 (Sahaj) is for resident individuals with total income up to ₹50 lakh from salary, one house property and other sources, with agricultural income up to ₹5,000. It can also include long-term capital gains under Section 112A up to ₹1.25 lakh. ITR-2 is for individuals and HUFs without business income, for example those with capital gains, more than one house property or foreign assets. ITR-3 is for individuals and HUFs with business or professional income.
ITR-4 (Sugam) is for resident individuals, HUFs and firms (other than LLPs) with total income up to ₹50 lakh who declare business or professional income on a presumptive basis. ITR-5 is for firms, LLPs, AOPs and BOIs. ITR-6 is for companies, other than those claiming exemption under Section 11. ITR-7 is for trusts, political parties and others filing under Sections 139(4A) to 139(4D).
Key points
- Salaried with one house: usually ITR-1
- Capital gains beyond the ITR-1 limit or foreign assets: ITR-2
- Business or profession with books: ITR-3
- Presumptive income under 44AD, 44ADA or 44AE: ITR-4
- Firms and LLPs: ITR-5; companies: ITR-6; trusts: ITR-7
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
