Which ITR (Income Tax Return) need to be filed

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Income Tax Return (ITR) Filing Guide
Income Tax Return (ITR) Filing Guide - FY 2025-26

Who Needs to File Which ITR Form?

ITR Form Applicable Taxpayer Income Sources Covered
ITR-1 (Sahaj) Individuals (Resident & Ordinary Resident) with income up to ₹50 lakh Salary, Pension, One House Property, Other Sources (FD interest, etc.), Agricultural Income (up to ₹5,000)
ITR-2 Individuals & HUFs not carrying business or profession All sources in ITR-1 + Capital Gains, More than one house property, Foreign Income, Agricultural Income above ₹5,000
ITR-3 Individuals & HUFs with income from business/profession All sources in ITR-2 + Business/Professional Income
ITR-4 (Sugam) Individuals, HUFs & Firms (except LLPs) opting for Presumptive Taxation (44AD, 44ADA, 44AE) Business income (up to ₹3 crore if digital transactions), Professional Income (up to ₹75 lakh), Other income sources from ITR-1
ITR-5 Partnership Firms, LLPs, AOPs, BOIs Business or Professional Income, Capital Gains, Rental Income, Other Sources
ITR-6 Companies (except those claiming exemption under Section 11) All types of Income for Companies
ITR-7 Trusts, Political Parties, Research Institutions, NGOs Income from Religious/Charitable Trusts, Political Parties, Research Institutes, Universities, and Educational Institutions

Key Takeaways

  • ITR-1 & ITR-4: Simplified filing for salaried individuals and small businesses opting for presumptive taxation.
  • ITR-2 & ITR-3: Required for individuals with capital gains or business/professional income.
  • ITR-5: Used by partnership firms and LLPs.
  • ITR-6: For corporate taxpayers.
  • ITR-7: For NGOs, trusts, and political parties.

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