Which ITR Form Should I File?
Answer a few questions about your income and we'll tell you the right ITR form to file — live, as you pick.
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- Built by our CA · CS team
- Rules cited on the page
Fill in the details — the answer on the right updates as you go.
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Disclaimer: This selector is indicative and applies to individuals & HUFs for AY 2027-28. Special cases (clubbing, brought-forward losses, ESOP tax deferral, s.115BAC opt-out) may change the applicable form. Confirm with a professional before filing.
ITR forms at a glance — who files what
There are four common income-tax return forms for individuals and HUFs. The right one depends on your income sources, how much you earn, your residency and whether you run a business. Here is the quick comparison the selector above uses.
| Form | Who should file it | Who cannot use it |
|---|---|---|
| ITR-1 Sahaj |
Resident individual, income ≤ ₹50 lakhSalary/pension, one house property, other sources (interest), agricultural income up to ₹5,000. Now also allows small LTCG u/s 112A up to ₹1.25 lakh. | NRIs, more than one house, capital gains beyond the small 112A limit, business income, directors, foreign assets, income above ₹50L. |
| ITR-2 | Individuals/HUF with no business incomeCapital gains, more than one house, foreign income/assets, income above ₹50L, directors, unlisted shares, or NRIs. | Anyone with income from business or profession. |
| ITR-3 | Business or profession with regular booksProprietors, professionals and partners with income taxed under normal provisions (P&L + balance sheet). Also covers all ITR-2 situations when business income exists. | Companies, and those eligible to use the simpler presumptive ITR-4. |
| ITR-4 Sugam |
Presumptive income, income ≤ ₹50 lakhResident individual/HUF/firm declaring income under 44AD, 44ADA or 44AE. Salary and one house allowed alongside. | NRIs, income above ₹50L, more than one house, foreign assets, directors/unlisted shares, or regular-books business. |
How the selector decides
The rules are applied in order — the first situation that matches decides your form. Business type is checked first, then the ITR-2 triggers, and only the simplest cases land on ITR-1.
Regular books?
If you keep regular books of account for a business or profession, you must file ITR-3 — the fullest individual form.
Presumptive?
Presumptive income (44AD/ADA/AE) as a resident, income ≤ ₹50L and no disqualifiers points to ITR-4 (Sugam).
Any ITR-2 trigger?
Capital gains, 2+ houses, foreign assets, director/unlisted shares, income > ₹50L or NRI — with no business — means ITR-2.
Simple case?
Resident, ≤ ₹50L, only salary / one house / interest and agri ≤ ₹5,000 lands on the simplest form, ITR-1 (Sahaj).
Key terms explained
ITR-1 (Sahaj)
The simplest return for a resident individual with income up to ₹50 lakh from salary/pension, one house property and interest income. "Sahaj" means "easy".
ITR-4 (Sugam)
For those declaring income on a presumptive basis under Sections 44AD, 44ADA or 44AE — a percentage of turnover is taxed as income, so no detailed books are needed.
Due dates
For most individuals the return is due by 31 July following the financial year. Audit cases (some ITR-3) get an extended date, usually 31 October.
E-verify your return
Filing is only complete once you e-verify within 30 days — via Aadhaar OTP, net banking or a bank/demat EVC. Otherwise the return is treated as not filed.
Questions people ask
Short answers on Which ITR Form? Selector. Tap a question to open it.
01Who can file ITR-1?
A resident and ordinarily resident individual with total income up to ₹50 lakh from salary, one house property and other sources such as interest, and agricultural income up to ₹5,000. It has been extended to allow long-term capital gains under section 112A within the exempt limit.
02When do I have to use ITR-2?
Where you have capital gains beyond what ITR-1 permits, more than one house property, foreign income or foreign assets, income to be clubbed, or you are a director in a company or hold unlisted equity shares — but no business or professional income.
03What is the difference between ITR-3 and ITR-4?
ITR-3 is for an individual or HUF with income from business or profession under normal provisions with books of account. ITR-4 is the simpler form for a resident declaring presumptive income under sections 44AD, 44ADA or 44AE, subject to the income and turnover limits.
04What happens if I file the wrong form?
The return is treated as defective under section 139(9). You get 15 days to file a corrected return, failing which the original is treated as never having been filed.
05Which form do firms and companies use?
ITR-5 for firms, LLPs, AOPs and BOIs; ITR-6 for companies other than those claiming exemption under section 11; and ITR-7 for trusts, political parties and institutions filing under sections 139(4A) to 139(4D).
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.