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24/06/2025 4:39 pm
Which ITR form is applicable for filing ITR for a salaried Employee for FY 2025-26.?
Topic starter
24/06/2025 5:12 pm
✅ Income Tax Return (ITR) Forms for FY 2024-25 (AY 2025-26)
Below is the complete list of Income Tax Return (ITR) forms applicable for filing returns for the Financial Year 2024-25 (Assessment Year 2025-26), along with their respective applicability:
📌 List of ITR Forms & Applicability
| ITR Form | Applicable To |
|---|---|
| ITR-1 (Sahaj) | For Resident Individuals (Ordinarily Resident only) having: - Total income up to ₹50 lakh - Income from: ➔ Salary/Pension ➔ One House Property (except loss brought forward) ➔ Other sources (Interest, Dividend, etc.) - Agricultural income up to ₹5,000 ❗ Not Applicable For: - Directors in a company - Holding unlisted equity shares - Foreign income/assets - More than one house property - Business/profession income |
| ITR-2 | For Individuals & HUFs not having income from business or profession, but having: - Income from salary/pension - Income from house property (more than one allowed) - Capital Gains - Foreign income/assets - Agricultural income exceeding ₹5,000 - Being a Director or holding unlisted shares - Applicable for both Resident & Non-Resident individuals |
| ITR-3 | For Individuals & HUFs having income from business or profession - Income from proprietary business/profession - Eligible for presumptive taxation (Sections 44AD, 44ADA, 44AE) - Income from salary, house property, capital gains, other sources also allowed - Includes partners in firms earning share of profit/remuneration. |
| ITR-4 (Sugam) | For Individuals, HUFs, and Firms (Other than LLPs) being Resident having: - Presumptive income from business/profession under Sections 44AD, 44ADA, or 44AE - Total income up to ₹50 lakh ❗ Not Applicable For: - Directors in a company - Holding unlisted equity shares - Foreign income/assets - More than one house property - Non-residents |
| ITR-5 | For Partnership Firms, LLPs, AOPs (Association of Persons), BOIs (Body of Individuals), Artificial Juridical Persons (AJP), Estates of deceased/insolvent, Business Trusts, Investment Funds, etc. ❗ Not applicable for individuals and HUFs. |
| ITR-6 | For Companies (except companies claiming exemption under Section 11 – charitable or religious trusts) - Mandatory filing with digital signature. |
| ITR-7 | For persons (including companies) required to file returns under: - Section 139(4A): Charitable/Religious Trusts - Section 139(4B): Political Parties - Section 139(4C): Research Associations, News Agencies, etc. - Section 139(4D): Educational/Medical Institutions - Section 139(4E)/(4F): Investment Funds, Business Trusts, etc. |
| ITR-V | Acknowledgment form for returns filed online without digital signature/Aadhaar OTP/EVC. - Needs to be physically signed and sent to CPC, Bengaluru, if not verified electronically. |
⚙️ How to Choose the Right ITR Form?
| ITR Form | Best For |
|---|---|
| ITR-1 | Salaried individuals with total income up to ₹50 lakh |
| ITR-2 | Individuals with capital gains, foreign assets/income, or multiple properties |
| ITR-3 | Individuals with income from proprietary business/profession |
| ITR-4 | Small businesses/professionals opting for presumptive taxation (₹50 lakh cap) |
| ITR-5 | Firms, LLPs, AOPs, BOIs |
| ITR-6 | Domestic companies (except those eligible under Section 11) |
| ITR-7 | Charitable trusts, political parties, research institutions, etc. |
🗂️ Important Notes
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Filing of returns is mandatory for individuals if their gross total income before deductions exceeds the basic exemption limit.
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E-filing with verification (through Aadhaar OTP, EVC, or DSC) is mandatory for most categories.
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The due date for filing ITR (not subjected to audit) is generally 31st July 2025 for non-audit cases as given below-
Due Dates for Filing ITR for AY 2025-26:
Category of Taxpayer Due Date Individuals (Non-audit cases), HUF, AOP, BOI, Artificial Juridical Person (AJP) 31st July 2025 Audit Cases (including firms, companies, and individuals requiring audit under Income Tax Act) 30th September 2025 Entities required to furnish a report under Section 92E (Transfer Pricing cases) 31st October 2025 (Expected, subject to official notification) 😎
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