| Individual and HUF |
| Nature of income | 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) | | Yes | Yes | Yes |
| Income or loss from one house property (excluding brought forward and carried forward losses) | Yes | Yes | Yes | Yes |
| Income or loss from more than one house property | | Yes | Yes | |
| Agricultural income exceeding Rs. 5,000 | | Yes | Yes | |
| Total income exceeding Rs. 50 lakhs | | Yes | Yes | Yes |
| Dividend income exceeding Rs. 10 lakhs taxable under Section 115BBDA | | Yes | Yes | |
| Unexplained credit or unexplained investment taxable at 60% under Sections 68, 69, 69A, etc. | | Yes | Yes | |
| Income from other sources (other than winnings from lottery and race horses or losses under this head) | Yes | Yes | Yes | Yes |
| Income from other sources (including winnings from lottery and race horses or losses under this head) | | Yes | Yes | Yes |
| Capital gains/loss on sale of investments/property | | Yes | Yes | |
| Interest, salary, bonus, commission or share of profit received by a partner from a partnership firm. | | | Yes | |
| Income from business or profession | | | Yes | |
| Income from presumptive business | | | | Yes |
| Income from foreign sources or Foreign assets or having Signing authority in any account outside India | | Yes | Yes | |
| Income to be apportioned in accordance with Section 5A | | Yes | Yes | Yes |
| Claiming relief of tax under sections 90, 90A or 91 | | Yes | Yes | |
| *Only an Individual, who is an ordinarily resident in India, can file income tax return in Form ITR-1 |
| Other Assessees |
| Status of Assessee | ITR 4 | ITR 5 | ITR 6 | ITR 7 |
| Firm (excluding LLPs) opting for presumptive taxation scheme | Yes | | | |
| Firm (including LLPs) | | Yes | | |
| Association of Persons (AOP) | | Yes | | |
| Body of Individuals (BOI) | | Yes | | |
| Local Authority | | Yes | | |
| Artificial Juridical Person | | Yes | | |
| Companies other than companies claiming exemption under Sec. 11 | | | Yes | |
| Persons including companies required to furnish return under: | | | | Yes |
| A. Section 139(4A); |
| B. Section 139(4B); |
| C. Section 139(4C); |
| D. Section 139(4D); |
| E. Section 139(4E); and |
| F. Section 139(4F)
|
Post a Comment