ITR Forms
Forms | Applicability | Income Sources | Income Limit |
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ITR – 1 | For individuals resident – other than not ordinarily resident | Income from Salaries/Pensions, one house property, from other sources and agricultural income upto Rs.5,000/- only | Total income not exceeding to Rs.50 lakhs from all sources |
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ITR – 2 | For Individuals and Hindu Undivided Family (HUFs ) | Income from Salaries/Pensions, more than one house property, from other sources, capital gain/loss on investment/sale of house property (both long and short term) and agricultural income | No Limit |
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ITR – 3 | For Individuals and Hindu Undivided Family (HUFs ) | Income from Business and Profession including Income from Salaries/Pensions, more than one house property, from other sources, capital gain/loss on investment/sale of house property (both long and short term) and agricultural income | No Limit |
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ITR – 4 | For Individuals, Hindu Undivided Family (HUFs ) and Limited Liability Partnership (LLPs) being resident | Income from Business and Profession computed under presumptive income scheme as per Section 44AD, Section 44ADA and Section 44AE including Income from Salaries/Pensions, one house property, from other sources and agricultural income upto Rs.5,000/- only | Total income not exceeding to Rs.50 lakhs from all sources |
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ITR – 5 | For persons other than Individual, HUFs, Company and person filing Form ITR-7
(i.e. For Firms, LLPs, AOPs (Association of persons) and BOIs (Body of Individuals), Artificial Juridical Person (AJP), Estate of deceased, Estate of insolvent, Business trust and investment fund) | Income from Business and Profession including house property, from other sources, capital gain/loss on investment/sale of house property (both long and short term)
| No Limit |
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ITR – 6 | For Companies other than companies claiming exemption under Section 11 (Section 11 for those whose income from property is held for charitable or religious purposes | Income from Business and Profession including house property, from other sources, capital gain/loss on investment/sale of house property (both long and short term)
| No Limit |
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ITR – 7 | For persons including companies fall under Charitable /Religious trust u/s 139 (4A), Political party u/s 139 (4B), Scientific research institutions u/s 139 (4C), University or Colleges or Institutions or Khadi and Village industries u/s 139 (4D) | All receipts covered under Section 139 (4A), 139 (4B), 139 (4C) and u/s 139 (4D) | No Limit |
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