ITR Forms | Subject |
ITR-1
(i.e., SAHAJ) | For an individual who is resident and ordinarily resident (total income does not exceed Rs. 50 lakh) having income from salary/one house property (not being brought forward loss or loss to be carried forward)/income from other sources (not being loss and not being winning from lottery/income from race horses) |
ITR-2 | For an individual/HUF where the total income does not include income under the head business or profession |
ITR-3 | For an mdividual/HUF having income under the head business or profession |
ITR-4 (i.e., Sugam) | For an individual/HUF/firm (other than LLP) deriving business income and such income is cornputed in accordance with special provisions referred to in section 44AD, 44ADA or 44AE |
ITR-5 | For firms, AOPs and BOIs or any other person (not being individual or HUF or company or to whom ITR-7 is applicable) |
ITR-6 | For companies other than companies claiming exemption under section 11 |
ITR-7 | For persons including companies required to furnish return under section 139(4A)/(4B)/(4C)/(4D) |
ITR-V | Where the data of the return of income in Forms ITR-1, ITR-2, ITR-3, ITR-4 and ITR-5 transmitted electronically without digital signature |
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