1. ITR-1 (SAHAJ) – Applicable for Individual

This return is applicable for a Resident (other than Not Ordinarily Resident) Individual having Total Income from any of the following sources up to ₹ 50 lakh:

a. Salary / Pension

b. One House Property

c. Other sources (Interest, Family Pension, Dividend etc.)

d. Agricultural Income up to ₹ 5,000

2. ITR-2 – Applicable for Individual and HUF

This return is applicable for Individual and Hindu Undivided Family (HUF) who is not having Income under the head Profits and Gains of Business or Profession and who is not eligible for filing ITR-1.

3. ITR-3- Applicable for Individual and HUF

This return is applicable for Individual and Hindu Undivided Family (HUF) who is having Income under the head Profits and Gains of Business or Profession and who is not eligible for filing ITR-1, ITR-2 or ITR-4

4. ITR-4 (SUGAM) – Applicable for Individual, HUF and Firm (other than LLP)

This return is applicable for an Individual or Hindu Undivided Family (HUF), who is Resident other than Not Ordinarily Resident or a Firm (other than LLP) which is a Resident having Total Income up to ₹ 50 lakh and having income from Business or Profession which is computed on a presumptive basis (u/s 44AD / 44ADA / 44AE) and income from any of the following sources:

a. Salary / Pension

b. One House Property

c. Other sources (Interest, Family Pension, Dividend etc.)

d. Agricultural Income up to ₹ 5,000