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Various queries arises during filing of Income tax return such as “Which form is to be used for me for filing my income tax return” for better clarification of doubt on such issue here I am listing out various Income tax forms which are to be used while filing their income tax return.

ITR-1 OR SAHAJ

This Return Form is to be used to file income tax return by an individual whose total income  includes:-

  • Income from Salary/ Pension; or
  • Income from One House Property (excluding cases where loss is brought forward from previous years); or
  • Income from Other Sources (excluding Winning from Lottery and Income from Race Horses)


If any resident which have any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India cannot use above form.

In case of foreign Assets assessee cannot use above ITR.

If Exempt  income is more than Rs. 5,000, you cannot use ITR-1.

ITR-2A

  • Used by Taxpayers who are earning income from salary and own more than one house property and DO NOT have any capital gains.
  • Used by Taxpayer who has income from long term capital gain(on which Security Transaction Tax is paid)which is exempt.
  • NRIs can file ITR-2A, if applicable, however residents who have a foreign asset or foreign income CANNOT file this form.

ITR-2

Used by Individual and HUF who are earning income from the following sources:-

  • Income from Salary/Pension; or
  • Income from House Property; or
  • Income from Capital Gains; or
  • Income from Other Sources (including Winnings from Lottery and Income from Race Horses).

Further, in a case where the income of another person like one's spouse, child, etc. is to be clubbed with the income of the assesse, this Return Form can be used where such income falls in any of the above categories.

ITR-3

Used by an individual or an Hindu Undivided Family who is a partner in a Partnership Firm or LLP and where income chargeable to income-tax under the head business or profession� does not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm.

In case a partner in the firm does not have any income from the firm by way of interest, salary, etc. and has only exempt income by way of share in the profit of the firm, he shall use this form only and not Form ITR-2.

ITR-4S OR SUGAM

Income tax Return to be filed by individuals, HUF and small business taxpayers having:

  • Presumptive Business Income
  • Salary / Pension
  • One house property
  • Income from other sources.

Taxpayer who cannot use this form having

  • More than one house property
  • Speculative income
  • Agriculture income more than Rs 5000
  • Winning from lotteries/races
  • Capital gains
  • Losses to be carried forward

ITR-4

For individuals and HUFs having

  • Income from Business and Profession ( Proprietary Business)
  • Income From Salary
  • Income from House Property
  • Income from Other Sources
  • Income from Capital Gain

(Means any person having Income from all the sources can file his income tax return by ITR-4)

ITR-5

Used by firms, LLPs, AOPs (Association of persons) and BOIs (Body of Individuals)

ITR-6

For Companies other than Trust. This return has to be filed electronically only.

ITR-7

For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D).

i. Return under section 139(4A) is required to be filed by every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes.

ii. Return under section 139(4B) is required to be filed by a political party if the total income without giving effect to the provisions of section 139A exceeds the maximum amount which is not chargeable to income-tax.

iii. Return under section 139(4C) is required to be filed by every -

  • scientific research association;
  • news agency ;
  • association or institution referred to in section 10(23A);
  • institution referred to in section 10(23B);
  • fund or institution or university or other educational institution or any hospital or other medical institution.

iv. Return under section 139(4D) is required to be filed by every university, college or other institution, which is not required to furnish return of income or loss under any other provision of this section.

This return has to be paper filed.

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Category Income Tax, Other Articles by - CA MANISH BINDAL 



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