A. ITR – 1 – (Applicable to Only Individual)
- Salary
- Only one House Property – No B/F losses
- Other Sources – No B/F losses
Exception: Also applicable to Ordinary Resident and having
- Asset located o/s India; or
- Claiming Relief/Deduction u/s90,90A and/or 91; or
- Agricultural Income (Substituted as any income not chargeable to tax), exceeding Rs. 5000/-
B. ITR – 2 – (Individual/HUF)
- Salary
- More than one House Property or B/F Losses under the head
- Capital Gains
- Other Sources-B/F Losses
Exception: Also applicable if No Income under the head PGBP
C. ITR – 2A (New Form) – (Individual/HUF)
- Salary
- More than one House Property or B/F Losses under the head
- Other Sources – B/F Losses Exception:-No PGBP Income No Capital Gains
Exception: Also applicable to Ordinary Resident and
- Asset located o/s India; or
- Relief/Deduction u/s 90,90A and/or 91
D. ITR – 3 [Individual/HUF (who is partner in firm)]
- PGBP income includes only Interest/Salary/Bonus/Commission remuneration from partnership firm in which the Individual or HUF is a partner
- Salary
- More than one house property – B/F Losses
- Capital Gains
E. ITR – 4S (SUGAM) – (For Individual/HUF)
- PGBP:-Presumptive income u/s 44AD or 44AE
- Salary
- More than one House Property – B/F Losses
- Other Sources – B/F Losses
- Capital Gains
Exception: Also applicable to Ordinary Resident and
- Asset located o/s India; or
- Relief/Deduction u/s. 90,90A and/or 91; or
- Agricultural Income (Substituted for has any income not chargeable to tax), exceeding Rs. 5000/-
F. ITR – 4 – (Individual/HUF)
- Proprietary having income under the head PGBP
- Salary
- More than one HP- B/F Losses
- Other Sources – B/F Losses
- Capital Gains
G. ITR – 5 – (Firm/AOP/BOI/Local Authority/Artificial Juridical Person)
H. ITR – 6 – [Company (Except Section 25 companies)]
I. ITR – 7 – (Trust/Political Party/Section 10 Exempt Institutions/Section 35 college/institutions)