ITR Filing 2025: ITR-1, ITR-2, ITR-3; know all types of ITR forms for FY 2024-25

There are seven types of Income Tax Return (ITR) forms. Every taxpayer needs to choose the form as per their income source, income amount, taxpayer category, etc. Taxpayers use the ITR form to report their income to the Income Tax (I-T) Department. Every individual should file their ITR before the due date to avoid a penalty. 

Types of ITR forms

ITR-1

This form is used by individuals whose total income is up to Rs 50 lakh annually. This income should be from salary, pension, or income from house property. This also includes agricultural income of up to Rs 5,000, and long-term capital gains income under Section 112A up to Rs 1.25 lakh.

ITR-2

​​​​​​​ITR-2 form can be used by an individual and Hindu Undivided Family (HUF) who is not eligible to file​​ ITR-1 Sahaj​ and not having income from "profit and gains of business or profession" and also not having income like interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from a partnership firm.

​​Further, in a case where the income of another person, like spouse, minor child, etc., is to be clubbed with the income of the taxpayer, this ITR form can be used if the income to be clubbed falls in any of the above categories..

ITR-3

This form is appropriate for individuals and HUFs who have income from a business or profession. In other words, taxpayers who can't use the ITR-1, ITR-2, or ITR-4 forms can use the ITR-3 form.

ITR-4

ITR-4 form is also called Sugam. This form is used by individuals, Hindu Undivided Families (HUFs), and businesses (except for limited liability partnerships) that have chosen the presumptive income plan under Sections 44AD, 44ADA, or 44AE of the Income Tax Act is ITR-4, popularly referred to as Sugam. If the income is not more than Rs 50 lakh annually, ITR-4 should not be used.

ITR-5

​ITR-5 form by a firm, LLP, AOP, BOI, Artificial Juridical Person (AJP) referred to in section 2(31)(vii), local authority referred to in section 2(31)(vi), representative assessed referred to in section 160(1)(iii) or (iv)​, cooperative society, society registered under Societies Registration Act, 1860 or under any other law of any state, trust other than trusts eligible to file Form​ ITR – 7, estate of deceased person, estate of an insolvent, business trust referred to in section 139(4E) and investments fund referred to in section 139(4F).

ITR-6

This form can be used by a company, other than a company claiming exemption under section 11 (charitable/religious trust can claim exemption under section 11​), according to the Income Tax Department.

ITR-7

I​TR–7 can be used by persons, including companies, who are required to furnish return under section 139(4A) or section 139(4B)​ or section 139(4C) or section 139(4D) ​ (i.e., trusts, political parties, institutions, colleges).