What are the various ITR forms under the Income Tax Act?
Filing your Income Tax Return (ITR) starts with selecting the correct ITR form. The Income Tax Department has notified different types of ITR forms based on income sources, taxpayer categories, and financial activities. Whether you are a salaried individual, a business owner, or a freelancer, using the right ITR form is essential for accurate filing, claiming refunds, and staying compliant.
In this guide, we will explain all the types of ITR forms applicable for FY 2024–25 (Assessment Year 2025–26), their eligibility, use cases, and filing deadlines — in simple, easy-to-understand language.
Filing of the correct ITR form on or before the due date specified is a very crucial task for taxpayers to comply with the income tax laws.
The forms are available for download from the official website of the Income Tax Department.
Income Tax Return Forms
Income Tax Authority prescribes several types of ITR forms based on the nature of income, sources of income, and the category of the taxpayers ( such as Individual, HUF, company, partnership, etc).
Income Tax Return or ITR forms, are the prescribed forms provided by the Income Tax Department for individuals, businesses, and other entities to report their income, deductions, and taxes.
What is an ITR Form?
An Income Tax Return (ITR) form is a document submitted to the Income Tax Department, declaring:
- Your total income
- Tax deductions claimed
- TDS (Tax Deducted at Source) or TCS (Tax Collected at Source)
- Refunds due (if any)
Selecting the right ITR form depends on your income composition and taxpayer category.
Types of ITR forms
As of now, the Income Tax Department has prescribed seven types of Income Tax Return (ITR) forms. These are the various types of ITR forms applicable for the Financial Year 2024-25 (AY 2025-26):
- ITR-1 (Sahaj)
- ITR-2
- ITR-3
- ITR-4 (Sugam)
- ITR-5
- ITR-6
- ITR-7
ITR-1 (SAHAJ)
✅ Applicable only for resident individuals with total income up to ₹ 50 lakh, from:
- Salary/pension
- One house property
- Other sources (interest, family pension, dividends)
- Agricultural income up to ₹ 5,000
Who cannot use ITR-1?
ITR-1 cannot be used by a person who:
- is a Director in a company
- has held any unlisted equity shares at any time during the previous year
- has any asset (including financial interest in any entity) located outside India
- has signing authority in any account located outside India
- has income from any source outside India
- is a person in whose case tax has been deducted u/s 194N
- is a person in whose case payment or deduction of tax has been deferred on ESOP
- has any brought forward loss or loss to be carried forward under any head of income
- has total income exceeding Rs. 50 lakhs.
ITR-2
Individuals and HUFs not having income from business or profession, but having income from salary, house property, capital gains, and income from other sources.
✅ ITR-2 is applicable for resident individuals or HUFs who:
- Don’t have business income
- Don’t qualify for ITR‑1
- May have multiple house properties, capital gains, or foreign assets/income
ITR-3
- ITR-3 is applicable for individuals/HUFs with income from business or profession, including freelancers, professionals, and proprietors.
- Not eligible for ITR‑1, ITR‑2, or ITR‑4
ITR-4 (SUGAM)
ITR-R is applicable for resident individuals, HUFs, or firms (excluding LLPs) with presumptive income under sections 44AD, 44ADA, or 44AE and total income up to ₹ 50 lakh.
Also covers income from any of the following source:
- Salary/Pension,
- One house property,
- Other sources (Interest, Family Pension, Dividend etc.),
- Agricultural Income up to ₹ 5,000
- Long Term Capital u/s 112A upto ₹ 1,25,000
ITR-4 cannot be used by a person who:
- (a) is a Director in a Company, or
- (b) has held any unlisted equity shares at any time during the previous year, or
- (c) has any asset (including financial interest in any entity) located outside India, or
- (d) has signing authority in any account located outside India, or
- (e) has income from any source outside India,
- (f) is a person in whose case payment or deduction of tax has been deferred on ESOP
- (g) has any brought forward loss or loss to be carried forward under any head of income
- (h) has total income exceeding Rs. 50 lakhs.
- (i) has income from short-term capital gains (STCG)
- (j) has income from long-term capital gain other than u/s 112A upto Rs.1.25 lakhs
ITR-5
For partnerships, LLPs, AOPs, BOIs (Body of Individuals), the estate of deceased, trusts, and investment funds.
ITR-6
For companies other than those claiming exemption under section 11 (income from property held for charitable or religious purposes).
ITR-7
For persons including companies required to furnish a return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) (entities claiming exemption under sections 10, 11, 12, 13A, etc.).
It’s important to note that the availability and applicability of ITR forms may change over time.
These ITR forms undergo revisions or updates by the Income Tax Department from time to time (almost every assessment year). So, you must check for the latest versions and eligibility criteria before choosing and filing your tax return.
Additionally, specific schedules and annexures may accompany these forms depending on the taxpayer’s circumstances and sources of income.
It’s advisable to seek guidance from a CA or tax professional or refer to the official website of the Income Tax Department for accurate and latest information.
CA Assisted ITR Filing