| ITR-1 |
Salaried individuals with single house |
Salary, one house property, other sources (interest) |
Up to ₹50 lakh |
| ITR-2 |
Individuals/HUFs (No business income) |
Salary, multiple house properties, capital gains, foreign assets |
No limit |
| ITR-3 |
Individuals/HUFs with business/profession |
Business, salary, house property, capital gains |
No limit |
| ITR-4 |
Individuals/Firms (Presumptive business) |
Presumptive income under sections 44AD, 44ADA, 44AE |
Up to ₹50 lakh |
| ITR-5 |
LLPs, Firms, AOPs, BOIs |
Business income, capital gains |
No limit |
| ITR-6 |
Companies (Except charitable organizations) |
Business, capital gains, other sources |
No limit |
| ITR-7 |
Trusts, Political parties, Educational institutions |
Income under sections 139(4A), 139(4B), 139(4C), 139(4D) |
No limit |