ITR Forms
Different types of ITR (Income Tax Return) forms and who is required to file which ITR form for AY 2017-18 are as follows:
ITR-1
Individuals having income from:
- Salaries,
- One house property,
- Other source (e.g Interest)
- And having total income upto Rs. 50Lakhs
are  required to file their return in this form.
ITR-2
For Individual and HUF having income from:
- Salaries,
- House property.
- Other source (e.g interest)
- Having total income exceeding Rs. 50 Lakhs
- Capital Gain
- As a partner in the firm,
- Foreign income
- Agricultural income exceeding Rs. 5000/-
are required to file their return in this form.
ITR-3
For Individual and HUF having income from:
- Salaries,
- House property.
- Other source (e.g interest)
- Having total income exceeding Rs. 50 Lakhs
- Capital Gain
- As a partner in the firm,
- Foreign income
- Agricultural income exceeding Rs. 5000/-
- Income from Proprietary Business or Profession.
are required to file their return in this form.
ITR-4
Assesses having income from presumptive business under section:
- Section 44AD
- Section 44ADA
- Section 44AE
are required to file their return in this form.
ITR-5
Persons other than:
- Individual
- HUF
- Company
- and person filing form ITR-7
are required to file their return in this form.
ITR-6
Companies other than companies claiming exception under section 11.
ITR-7
Persons Including companies who are required file return under section:
- 139(4B)
- 139(4C)
- 139(4D)
- 139(4E)
- 139(4F)
