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The Income Tax Department has designed different types of ITR (Income Tax Return) forms to suit various categories of taxpayers. Each form is meant for a specific type of income and taxpayer, such as salaried individuals, business owners, or companies. Before filing your ITR, it is important to understand which form applies to you. Choosing the correct ITR form ensures that your return is valid and helps you avoid unnecessary errors or notices from the department.
ITR Form | Purpose |
---|---|
ITR 1 | For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, one house property, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand |
ITR 2 | For Individuals and HUFs not having income from profits and gains of business or profession. |
ITR 3 | For individuals and HUFs having income from profits and gains of business or profession. |
ITR 4 | For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh |
ITR 5 | For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7 |
ITR 6 | For Companies other than companies claiming exemption under section 11 |
ITR 7 | For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only |
ITR V | Where the data of the Return of Income in Form ITR-1(SAHAJ), ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT verified electronically |
ITR U | For persons to update income within forty-eight months from the end of the relevant assessment year |
ITR B | For search and seizure cases (Chapter XIV-B) |
Download ITR Forms PDF
ITR Form | PDF Download Link |
---|---|
ITR 1 | Click Here |
ITR 2 | Click Here |
ITR 3 | Click Here |
ITR 4 | Click Here |
ITR 5 | Click Here |
ITR 6 | Click Here |
ITR 7 | Click Here |
ITR V | Click Here |
ITR U | Click Here |
ITR B | Click Here |
ITR Forms FAQs
What is an ITR Form?
An ITR (Income Tax Return) form is a document prescribed by the Income Tax Department to report your income, expenses, tax liability, and payments. Different forms are available for different categories of taxpayers.
How many types of ITR forms are there?
There are seven types of ITR forms (ITR-1 to ITR-7). Each is designed for specific categories of taxpayers depending on income source, income level, and taxpayer type (individual, HUF, firm, or company).
Which ITR form should a salaried individual file?
A salaried individual usually files ITR-1 (Sahaj) if total income is up to ₹50 lakh and income comes from salary, one house property, and other sources like interest. If income is higher or includes business/professional income, a different form applies.
What is the use of ITR-4 (Sugam)?
ITR-4 is for individuals, HUFs, and firms (other than LLPs) having presumptive income from business or profession under Sections 44AD, 44ADA, or 44AE, along with income from salary, one house property, and other sources.
Do companies and firms also file ITR?
Yes. Companies file ITR-6, except those claiming exemption under Section 11. Certain entities like trusts, political parties, and institutions file ITR-7.
Can I file the wrong ITR form?
If you file the wrong ITR form, your return may be treated as defective under Section 139(9). The department will notify you to revise and file again using the correct form.
Is e-filing of ITR mandatory?
Yes, for most taxpayers e-filing is mandatory, except for certain senior citizens (age 80 years or above) who may file manually.
Where can I download ITR forms?
All ITR forms are available on the official Income Tax e-Filing portal (https://www.incometax.gov.in) for download and online filing.