04/07/2026
There are 7 main types of Income Tax Returns (ITR) in India. Each is meant for different categories of taxpayers.
ITR-1 (Sahaj) – Individuals with:
Salary/Pension income
One house property
Other income (e.g., interest)
Total income up to ₹50 lakh
ITR-2 – Individuals/HUFs without business or professional income, but having:
Capital gains
More than one house property
Foreign assets/income
Income above ₹50 lakh
ITR-3 – Individuals/HUFs having:
Business or professional income
Partner in a partnership firm
ITR-4 (Sugam) – Individuals, HUFs, and Firms (other than LLPs) opting for presumptive taxation under sections like 44AD, 44ADA, or 44AE, subject to eligibility conditions.
ITR-5 – For entities such as:
Partnership firms
LLPs
AOPs
BOIs
Other eligible entities (except those required to file ITR-7)
ITR-6 – Companies that are not claiming exemption under section 11.
ITR-7 – For entities required to file returns under specific provisions, including:
Charitable or religious trusts
Political parties
Educational institutions
Other specified organizations
IncomeTax
