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
- Filing of returns is mandatory for individuals if their gross total income before deductions exceeds the basic exemption limit.
- E-filing with verification (through Aadhaar OTP, EVC, or DSC) is mandatory for most categories.
- 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 TaxpayerDue DateIndividuals (Non-audit cases), HUF, AOP, BOI, Artificial Juridical Person (AJP)31st July 2025Audit Cases (including firms, companies, and individuals requiring audit under Income Tax Act)30th September 2025Entities required to furnish a report under Section 92E (Transfer Pricing cases)31st October 2025 (Expected, subject to official notification)😎
