Which ITR form to fill?

While filing Income Tax Returns, the most frequently asked question is, which ITR form to fill. This guide discusses various ITR forms available and suggests the type of form to file your Income Tax Returns. However, if you are filing Income Tax Return online with Mytaxcafe, we automatically select the type of ITR applicable for you and you can be relaxed from hassles of selecting a suitable ITR form.

Types of ITR forms

1. ITR 1 (SAHAJ)

If an individual or HUF is enjoying any or all the following income during the Financial Year, then the individual or HUF must file through ITR1 form :

  • Income from Salary/Pension.
  • Income from one House Property.
  • Income from Other Sources (excluding winnings from lottery and income from race horses).

Who cannot file ITR 1?

However, if an individual or a HUF has the following, they cannot file ITR-1 :

  • Any asset (including financial interest in any entity) located outside India : Thus if you are having any foreign bank account or owing any asset located outside India viz. immovable properties, car etc then you are not eligible to file ITR-1.
  • Rental Income from more than one House Property : In case the person is earning rental income from more than 1 property then the person is not allowed to use ITR1 form for Tax Returns.
  • Earned agricultural income above Rs. 5000 : Any person who is earning from agriculture and his income exceeds Rs. 5000 in a particular financial year then he is not eligible for ITR -1.
  • Winning from lotteries & horse racing : If a person enjoys any income from winning of lotteries or income from horse racing then he is not allowed to file ITR-1.
  • Business income : All business man cannot use ITR-1 for filing their Income Tax Return.
  • You need not worry about the type of ITR form to fill, simply efile ITR with Mytaxcafe and our system will automatically choose the ITR form suitable for you based on your Income and other details.

2. ITR 2A

The government has introduced a new simplified ITR form called ITR 2A in june 2015 with an objective to give relief to individuals & HUF (Hindu Undivided family) assessee by designing it as a pre page ITR. ITR 2A can be used if the person is enjoying income from more than one house property or winning from lottery or horse racing, or he wants to club the income of his minor child or spouse, but does not have capital gains. Thus, these class of tax payers got a great relaxation by not filling 14 page ITR-2

Who can use ITR 2A?

An individual or HUF enjoying any or all of the following income may file ITR 2A.

  • Income from salary
  • Income from house property
  • Income from other sources such as winnings from lottery or horse racing
  • Clubbed income from minor child or spouse

Who cannot use ITR 2A?

Exceptions to ITR 2A are applicable on persons with following incomes.

  • Income from Capital Gains.
  • Income from Business or profession.
  • Any claim of relief/deduction under section 90, 90A or 91.
  • Any resident having asset (including financial interest in any entity) located outside India or signing authority in any account located outside India.
  • Any resident having income from any source outside India.

2. ITR 2

An Individual or HUF earning any or all of the following income during the previous year must file ITR-2 form :

  • Income from Salary/Pension.
  • Income from House Property.
  • Income from purchase or sale of assets such as shares, Property, Land, Mutual Funds etc. which are normally called as Capital Gains.
  • Income from other sources (including lottery wins and income from race horses).
  • Income from Foreign assets.
  • Exempt income exceeding Rs. 5000 Income from Salary/Pension.
  • Income of a child who is below 18 years, if it has to be clubbed in the hands of individual.
  • Income of Spouse if it has to be clubbed in the hands of individual.

Who cannot file ITR 2?

There are certain exceptions to ITR-2 too. Thus if any person is earning the following income he cannot file ITR-2 form :

  • Income from Business or Profession or Freelance Consultancy : A person carrying on any business activity or professionals like CA, Doctors, Architects etc or Freelancers like App Developers, Web Designers working as freelancers cannot use ITR-2 to file their Income Tax Return. For such income, use ITR 4 or ITR 4S.
  • Remuneration as a Partner in Partnership Firm or LLP : If you are a partner in a partnership firm or LLP and you are earning remuneration from that firm , then you cannot use ITR-2.

3. ITR 3

An Individual or HUF who is a partner in a Partnership Firm or LLP,and has earned only interest, salary, bonus, commission or remuneration income from such firm, should use ITR-3 form for filing income tax return.

Who cannot file ITR 3?

If a person has earned any income from proprietorship business as well as incomes partnership firm or LLP then he has to file his tax return in ITR-4. For example, Kartik is earning interest and remuneration from KK and Co. (a Partnership Firm) and Amit is earning Interest and Remuneration from AK Enterprises (a Partnership Firm) as well as income from his proprietorship business. In such as scenario Kartik can use ITR-3 form to file his tax return and Amit has to use ITR-4 form for filing Tax Return.


The Income Tax Department introduced ITR 4 Sugam to simplify the Income Tax Return filing for an individual earning from business / profession or Freelancing business. Thus, it can be used by individual and HUFs if they are enjoying income from following sources.

  • If the turnover of your business / Freelance consulting is less than Rs. 1 Crore and one is willing to declare a net income of 8% or more of Turnover . In other words, if an individual is willing to declare the Income u/s 44AD (Presumptive Income), then the Individual is eligible to file Income Tax Return, ITR-4S.
  • Income from Plying , Hiring or Leasing of goods carriage (maximum of 10 goods carriage).
  • Income from Salary/Pension.
  • Income from one House Property.
  • Income from other sources (Excluding loss from Other Sources).

Who cannot file ITR-4S?

In the following scenarios one cannot file ITR-4S Sugam :

  • Commission agents enjoying income from commission cannot file ITR-4S. They are required to file ITR-4 because only those persons who are covered u/s 44Ad are eligible to file ITR in ITR4-S and applicability of section 44AD specifically excludes commission agents.
  • Income from More than one House Property.
  • Speculative Income like trading in Futures , Options, Derivatives, Intraday etc.
  • Exempt income exceeding Rs. 5000.
  • Winning from lotteries/ Income from Horse Races.
  • Capital Gains (File ITR 4 if you are enjoying income u/s 44AD and Capital Gains income or both).
  • Losses to be carry forwarded.
  • Agricultural income in excess of Rs. 5000
  • Person claiming relief of foreign tax paid under section 90, 90A or 91
  • Any resident having income from any source outside India

5. ITR 4

An Individual or HUF earning Income from Proprietary Business or Profession during the previous year are required to file ITR-4. Additionally, If an Individual does not satisfy the conditions mentioned for filing ITR4-S, then the Individual can e-file the Income Tax Return by filing the ITR-4 form.

6. ITR 5

All Limited Liability Partnerships (LLP’s), Association of Persons & Body of Individuals are required to use ITR-5 form for filing their Income Tax Returns.

7. ITR 6

All the companies whether Private Limited or Public Limited are required to file their Income Tax Return by using ITR-6 form.

8. ITR 7

Any Individual including a Company who is required to file a Return under the Section 139 (4A)/(4B)/(4C)/(4D) must file ITR 7.

Understanding Form 26AS December 30, 2014

How to e-File Income Tax Return? January 15, 2015



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