Which ITR form should you use? | Union of Taxpayers

Key points

ITR-1 (Sahaj): for most resident salaried individuals with total income up to Rs 50 lakh and simple income.
ITR-2: for individuals/HUFs without business income who cannot use ITR-1 (e.g. capital gains, more than one house).
ITR-3: for individuals/HUFs with income from business or profession.
ITR-4 (Sugam): for presumptive business/profession income (sections 44AD/44ADA/44AE), total income up to Rs 50 lakh.
ITR-5, 6 and 7 are for firms/LLPs, companies and certain trusts/institutions respectively.

India has several income tax return (ITR) forms, each meant for a different kind of taxpayer. Picking the right one matters: filing the wrong form can make your return defective. This guide gives a plain overview to help you narrow it down — then confirm on the official portal for your assessment year.

Forms for individuals and HUFs

ITR-1 (Sahaj)

For a resident individual (not “not ordinarily resident”) with total income up to Rs 50 lakh, with income from salary/pension, one house property, other sources (such as interest), and limited agricultural income. It is the simplest form for a typical salaried person. You cannot use ITR-1 if, for example, you have income from business, more than one house property, or capital gains above the small limits the portal specifies.

ITR-2

For individuals and HUFs who do not have business or professional income but cannot use ITR-1 — for example because they have capital gains, more than one house property, foreign assets or income, or are a director in a company. If your income is salaried-plus-investments and gets a bit complex, ITR-2 is often where you land.

ITR-3

For individuals and HUFs with income from business or profession who are not eligible for ITR-4. If you run a business or practise a profession and keep regular books (rather than using presumptive taxation), this is typically your form.

ITR-4 (Sugam)

For a resident individual, HUF or firm (other than LLP) with total income up to Rs 50 lakh and presumptive business or professional income under sections 44AD, 44ADA or 44AE. It suits many small businesses and freelancers who opt for presumptive taxation. Note it cannot be used in certain cases (for example a company director, or where short-term capital gains or large section 112A gains arise).

Form	Typical user
ITR-1 (Sahaj)	Resident salaried, simple income, up to Rs 50 lakh
ITR-2	Individual/HUF, no business income, but ITR-1 not allowed
ITR-3	Individual/HUF with business or professional income
ITR-4 (Sugam)	Presumptive income (44AD/44ADA/44AE), up to Rs 50 lakh

Forms for non-individuals (brief)

ITR-5: firms, LLPs, associations of persons (AOP), bodies of individuals (BOI) and similar.
ITR-6: companies (other than those claiming exemption under section 11).
ITR-7: persons including trusts and institutions required to file under specific sections.

Confirm for your assessment year

Eligibility conditions (income limits, capital-gains carve-outs, special-rate income) are updated each year. Always confirm the correct form on the Income Tax Department’s returns-applicable pages for your assessment year before filing.

Not tax advice

General information only. If your situation is mixed or unusual, verify on the e-filing portal or consult a professional. Next, see our ITR filing checklist.

Frequently asked questions

I am salaried with only one house and some bank interest. Which form?: ITR-1 (Sahaj) is usually the right form for a resident with salary/pension, one house property, other sources like interest, and total income up to Rs 50 lakh. If you have capital gains above the small limits, more than one house, or foreign assets, you move to ITR-2. Confirm eligibility on the e-filing portal for your assessment year.
I freelance and want presumptive taxation. Which form?: ITR-4 (Sugam) is for presumptive income under sections 44AD/44ADA/44AE with total income up to Rs 50 lakh. If you do not use presumptive taxation, or you are not eligible, you file ITR-3. See our freelancers and small businesses guide.
How do I know for sure which form applies to me this year?: Eligibility conditions are updated each assessment year. The Income Tax Department publishes a 'returns applicable' page for each taxpayer type and assessment year. Always confirm there before filing, because the rules on capital gains, special-rate income and thresholds can change.

Official sources

Income Tax Department — Returns applicable for AY 2026-27 (individual, business/profession) — ITR-1 to ITR-4 eligibility for AY 2026-27
Income Tax Department — Returns applicable (salaried / senior citizen / HUF) — Form applicability by taxpayer type

Not professional advice

This guide is general information for understanding only — not personalised tax, legal or financial advice. Tax rules change; always confirm figures on official sources and consider a qualified professional before acting. Union of Taxpayers is an independent platform and not a government body.