Which ITR Form Should You File? (ITR-1 to ITR-7)
In this guide
Step-by-step Process
ITR-1 (Sahaj) — Salaried Individuals
For: Resident individuals with total income up to ₹50 lakh from salary/pension, one house property (no loss), and other sources (interest). NOT for capital gains or business income.
ITR-2 — Capital Gains, Multiple Properties
For: Individuals and HUFs with income from salary, multiple house properties, capital gains, or foreign income. NOT for business/professional income.
ITR-3 — Business or Professional Income
For: Individuals and HUFs with income from business or profession (including capital gains). This is the most comprehensive form.
ITR-4 (Sugam) — Presumptive Taxation
For: Individuals, HUFs, and firms (not LLP) with presumptive business income under sections 44AD, 44ADA, 44AE. Suitable for small businesses and professionals with income up to ₹50 lakh.
ITR-5, 6, 7 — Firms, Companies, Trusts
ITR-5: For firms, LLPs, AOP, BOI. ITR-6: For companies other than those claiming 11 exemption. ITR-7: For entities filing under sections 139(4A) to 139(4F) — trusts, political parties, research institutions.
Official Government Portals
Common Questions
What happens if I file the wrong ITR form?
Filing the wrong ITR form makes your return defective. The Income Tax Department will send a deficiency notice. You must re-file with the correct form within the specified period.
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