Which ITR forms can be used for filing of returns?

CA Rahul Mittal , Last updated: 19 April 2022
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Salary Income

Nature of Business	*ITR 1 (Sahaj)**	ITR 2	ITR 3	ITR 4 *
Income from salary/pension (for ordinarily resident person)	Yes	Yes	Yes	Yes
Income from salary/pension (for not ordinarily resident and non-resident person)	No	Yes	Yes	No
Any individual who is a Director in any company	No	Yes	Yes	No
If payment of tax in respect of ESOPs allotted by an eligible start-up has been deferred	No	Yes	Yes	No

Which ITR forms can be used for filing of returns

Income From House Property

Nature of Business	*ITR 1 (Sahaj**)	ITR 2	ITR 3	ITR 4 *
Income or loss from one house property (excluding brought forward losses and losses to be carried forward)	Yes	Yes	Yes	Yes
Individual has brought forward loss or losses to be carried forward under the head House Property	No	Yes	Yes	No
Income or loss from more than one house property	No	Yes	Yes	No

Income From Business or Profession

Nature of Business	*ITR 1 (Sahaj**)	ITR 2	ITR 3	ITR 4*
Income from business or profession	No	No	Yes	No
Income from presumptive business or profession covered under section 44AD, 44ADA and 44AE (for person resident in India)	No	No	No	Yes
Income from presumptive business or profession covered under section 44AD, 44ADA and 44AE (for not ordinarily resident and non-resident person)	No	No	Yes	No
Interest, salary, bonus, commission or share of profit received by a partner from a partnership firm	No	No	Yes	No

Capital Gain

Nature of Business	*ITR 1 (Sahaj**)	ITR 2	ITR 3	ITR 4 *
Taxpayer has held unlisted equity shares at any time during the previous year	No	Yes	Yes	No
Capital gains/loss on sale of investments/property	No	Yes	Yes	No

Income from Other Sources

Income from Other Sources
Nature of Business	*ITR 1 (Sahaj**)	ITR 2	ITR 3	ITR 4 *
Family Pension (for ordinarily resident person)	Yes	Yes	Yes	Yes
Family Pension (for not ordinarily resident and non-resident person)	No	Yes	Yes	No
Dividend income exceeding Rs. 10 lakhs taxable u/s 115BBDA	No	Yes	Yes	No
Unexplained income (i.e., cash credit, unexplained investment, etc.) taxable at 60% u/s 115BBE	No	Yes	Yes	No
Person claiming deduction u/s 57 from income taxable under the head ‘Other Sources’ (other than deduction allowed from family pension)	No	Yes	Yes	No
Income from other sources (other than income chargeable to tax at special rates including winnings from lottery and race horses or losses under this head)	Yes	Yes	Yes	Yes
Income from other sources (including income chargeable to tax at special rates including winnings from lottery and race horses or losses under this head)	No	Yes	Yes	No

Deductions

Nature of Business	*ITR 1 (Sahaj**)	ITR 2	ITR 3	ITR 4 *
Person claiming deduction u/s 80QQB or 80RRB in respect of royalty from patent or books	No	Yes	Yes	No
Person claiming deduction u/s 10AA or Part-C of Chapter VI-A	No	No	Yes	No
Total Income
Agricultural income exceeding Rs. 5,000	No	Yes	Yes	No
Total income exceeding Rs. 50 lakhs	No	Yes	Yes	No
Assessee has any brought forward losses or losses to be carried forward under any head of income	No	Yes	Yes	No

Computation of Tax liability

Nature of Business	*ITR 1 ( Sahaj** )	ITR 2	ITR 3	ITR 4 *
If an individual is taxable in respect of an income but TDS in respect of such income has been deducted in hands of any other person (i.e., clubbing of income, Portuguese Civil Code, etc.)	No	Yes	Yes	No
Claiming relief of tax u/s 90, 90A or 91	No	Yes	Yes	No

Others

Nature of Business	*ITR 1 (Sahaj)**	ITR 2	ITR 3	ITR 4 *
Assessee has: Income from foreign sources Foreign Assets including financial interest in any foreign entity Signing authority in any account outside India	No	Yes	Yes	No
Income to be apportioned in accordance with Section 5A	No	Yes	Yes	No
If the tax has been deducted on cash withdrawal under Section 194N	No	Yes	Yes	Yes

Other Assessees

Status of Assessee	ITR 4	ITR 5	ITR 6	ITR 7
Firm (excluding LLPs) opting for presumptive taxation scheme of section 44AD, 44ADA or 44AE	Yes	No	No	No
Firm (including LLPs)	No	Yes	No	No
Association of Persons (AOP)	No	Yes	No	No
Body of Individuals (BOI)	No	Yes	No	No
Artificial Juridical Person	No	Yes	No	No
Local Authority	No	Yes	No	No

Other Assessees

Status of Assessee	ITR 4	ITR 5	ITR 6	ITR 7
Companies other than companies claiming exemption under Sec. 11	No	No	Yes	No
Persons including companies required to furnish return under: Section 139(4A) Section 139(4B) Section 139(4C) Section 139(4D)	No	No	No	Yes
Business Trust	No	Yes	No	No
Investment Fund as referred to in Section 115UB	No	Yes	No	No

Due dates for Income Tax Return and Audit report for FY 2021-22 (AY 2022-23)

Category of Taxpayer	Due Date for ITR filing	Due date to file audit report
Businesses (Audit cases including Private Limited Company, OPC, LLPs, and firms)	31st October 2022	30th September 2022
Business (Non-Audit cases)	31st July 2022	-------------------------------
Association of Persons (AOP)	31st July 2022	-------------------------------
Body of Individuals (BOI)	31st July 2022	-------------------------------
Individual	31st July 2022	-------------------------------

Category of Taxpayer	Due Date for ITR filing	Due date to file audit report
Trusts, colleges, political parties (Audit Cases)	31st October 2022	30th September 2022
Trusts, colleges, political parties (Non-Audit Cases)	31st July 2022	-------------------------------
Report to be filed u/s 92E	31st October 2022	-------------------------------
Furnishing of Income Tax Return in case of Transfer Pricing	30th November 2022	-------------------------------
Revised Return	31st December 2022	-------------------------------
Belated / Late Return	31st December 2022	-------------------------------

Disclaimer: This is meant purely for general educational purposes. While the information is believed to be accurate to the best of my knowledge, I do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. The reader should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. This note is not an offer, invitation, advice, or solicitation of any kind. I accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.