FORM

Applicability

Salary

Exempt Income

Capital Gains

House Property

Business Income

Other Sources

ITR 1

SAHAJ

Resident Indian individuals and HUFs Total income up to Rs.50 lakh

Yes

Yes. However, agriculture income cannot be more than Rs.5,000.

No

Yes. However, only for one house property.

No

Yes

ITR 2

HUFs or individuals

Yes

Yes

Yes

Yes, more than 1

No

Yes

ITR 3

HUFs or individuals

Yes

Yes

Yes

Yes

Yes

Yes

ITR 4

SUGAM

Firm (not LLP), HUF, or individual

Total income up to Rs.50 lakh

Yes

Yes. However, income from agriculture cannot be more than Rs.5,000.

No

Yes. However, it can be only for one house property.

Only for business income that     is presumptive

Yes

ITR 5

Other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7

No

Yes

No

Yes

Yes

Yes

ITR 6

Companies

No

Yes

No

Yes

Yes

Yes

ITR 7

Trusts

No

Yes

No

Yes

Yes

Yes

Form No.: ITR-V Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT verified electronically

Form No.: ITR-U For persons to update income within twenty-four months from the end of the relevant assessment year