All comparisons
Which ITR form applies to you?
A quick way to see which income tax return form individuals and small businesses usually file.
| ITR-1 (Sahaj) | ITR-2 | ITR-3 | ITR-4 (Sugam) | |
|---|---|---|---|---|
| Who files it | Resident individuals with simple income within the prescribed limit | Individuals and HUFs without business or professional income | Individuals and HUFs with business or professional income | Resident individuals, HUFs and firms (not LLPs) opting for presumptive taxation |
| Typical income | Salary or pension, one house property, interest and similar income | Salary, several properties, capital gains, foreign income or assets | Business or profession income, with books of account | Presumptive business or professional income |
| Business income | Not allowed | Not allowed | Allowed, including where books and an audit are needed | Only under the presumptive schemes |
| Books of account | Not needed | Not needed | Usually needed | Not needed under the presumptive schemes |
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General guidance only. Suitability and current statutory requirements must be reviewed for your circumstances.
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