Income earned in FY 2024-25 is reported in Assessment Year (AY) 2025-26. For most taxpayers, the first screen is their taxpayer category and whether they have business or professional income; ITR-1 and ITR-4 also have specific income limits, residence conditions and exclusions. Use the AY 2025-26 form instructions and the Income Tax Department’s selection tool to confirm the right form before filing.
Which ITR form is for each taxpayer?
This is a guide to choosing a return form, not a decision about whether you are legally required to file. The Income Tax Department’s AY 2025-26 downloads page identifies the forms for income earned during FY 2024-25. The table gives the starting point; the conditions and exclusions below determine whether a particular form is available to you.
| Form | Who it is generally for |
|---|---|
| ITR-1 (Sahaj) | Qualifying resident individuals with total income up to ₹50 lakh and only specified income sources, subject to exclusions. |
| ITR-2 | Individuals and Hindu Undivided Families (HUFs) without business or professional income who are not eligible for ITR-1. |
| ITR-3 | Individuals and HUFs with income from business or profession. |
| ITR-4 (Sugam) | Eligible resident individuals, HUFs and firms other than LLPs opting to report qualifying presumptive income, subject to exclusions. |
| ITR-5 | Specified entities other than individuals, HUFs, companies and persons filing ITR-7; includes firms and LLPs. |
| ITR-6 | Companies other than companies claiming exemption under section 11. |
| ITR-7 | Persons, including companies, required to file under sections 139(4A), 139(4B), 139(4C) or 139(4D). |
The department’s descriptions are orientation guidance, not exhaustive eligibility rulings. Check the assessment-year-specific form and instructions for your circumstances. Income Tax Department: AY 2025-26 return forms and utilities; official individual return guidance.
How to choose among ITR-1, ITR-2, ITR-3 and ITR-4
ITR-1: only for a limited set of resident individuals
For AY 2025-26, the department describes ITR-1 as available to a resident individual who is not a resident but not ordinarily resident (RNOR), has total income not exceeding ₹50 lakh, and has the specified combination of income: salary, one house property, other sources, section 112A long-term capital gains up to ₹1.25 lakh, and agricultural income up to ₹5,000. These are form-eligibility limits, not general tax-free allowances.
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Examples of circumstances that can rule out ITR-1 include non-resident or RNOR status, business or professional income, short-term capital gains, unlisted equity shares, being a company director, specified foreign assets or income, and total income above ₹50 lakh. Check the full current-year instructions rather than assuming that being salaried is enough.
ITR-2: no business or professional income, but ITR-1 does not fit
ITR-2 is the general route for individuals and HUFs who have no income under “Profits and gains of business or profession” and are not eligible for ITR-1. Income sources or circumstances that take a person outside ITR-1 may therefore point toward ITR-2, but the form instructions and schedules still need to be checked.
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ITR-3: business or professional income
For individuals and HUFs with income from business or profession, the department describes ITR-3 as the relevant form. Do not select ITR-2 merely because business income is one part of a return that also includes salary, investments or other sources; the business-income distinction is the first screen, and the applicable schedules depend on the full facts.
ITR-4: optional form for qualifying presumptive income
ITR-4 is an optional simplified return, not a required form for every small business. For AY 2025-26, it is described for eligible resident individuals, HUFs and firms other than LLPs who opt to report qualifying presumptive income under sections 44AD, 44ADA or 44AE. The stated income ceiling is ₹50 lakh; the form description also permits section 112A long-term capital gains up to ₹1.25 lakh.
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Listed disqualifiers include company directorship, short-term capital gains, section 112A gains above the stated limit, unlisted equity shares, foreign assets or income, signing authority in a foreign account, deferred ESOP tax in specified cases, carried-forward or carry-forwardable losses, and income above ₹50 lakh. This list is not a substitute for checking all current-year exclusions. ITR-1 and ITR-4 have separate eligibility tests: qualifying for one does not mean you qualify for the other. Income Tax Department individual guidance.
Which forms do firms, LLPs, companies and other entities use?
ITR-5: specified entities outside the ITR-7 category
ITR-5 is for persons other than individuals, HUFs, companies and persons filing ITR-7. The department’s examples include firms, LLPs, associations of persons (AOPs), bodies of individuals (BOIs), cooperative societies, certain societies and trusts, local authorities, representative assessees, estates, business trusts and investment funds. If a statutory filing requirement places the filer in ITR-7, ITR-5 is not the route.
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ITR-6: most companies
ITR-6 is for companies other than companies claiming exemption under section 11.
ITR-7: returns required under specified sections
ITR-7 applies to persons, including companies, required to file under sections 139(4A), 139(4B), 139(4C) or 139(4D). The department’s examples connect these provisions with qualifying trust income, political parties, designated section 10 entities, and specified universities or educational institutions. The statutory filing basis, not simply the label “trust” or “company,” determines whether ITR-7 applies. Income Tax Department guidance on applicable returns.
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How to confirm your form when more than one rule seems relevant
The Income Tax Department provides a question-based service called “Help me decide which ITR form to file.” It is available in the online portal and offline utility and recommends a form and schedules based on the answers supplied. The recommendation is only as useful as the information entered, so gather the relevant details first. Official form-selection guidance.
- Confirm the assessment year. Choose AY 2025-26 for income earned during FY 2024-25.
- Identify the filer. Establish whether the taxpayer is an individual, HUF, firm or LLP, company, trust, or another entity.
- List all income sources. Include business or professional income, capital gains, house-property income, foreign income and agricultural income.
- Check status and exclusions. Review residence, company directorship, foreign assets or account authority, losses and any other conditions relevant to the candidate form.
- Use the AY 2025-26 instructions and selection tool. Do not choose a shorter or simpler-looking form without confirming eligibility.
For individuals and HUFs, the presence or absence of business or professional income is a useful first distinction between ITR-2 and ITR-3; ITR-1 and ITR-4 add narrower limits and exclusions. For ITR-5 through ITR-7, the filer’s entity category and statutory filing basis are central. If mixed income, losses, foreign income or another special circumstance makes the result unclear, use the official tool or consult a qualified tax professional.
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