Income Tax - Filing 2015-16: Which ITR Forms To Be Used...!

Income Tax - Filing 2015-16: 

Which ITR Forms To Be Used...!

ITR 1 / SAHAJ TO BE USED

The return is to be used by an individual only.

Income from salary/pension

Income from one House property only (excluding loss 

brought forward from previous year)

Income from other sources 
( except income from lottery and races) 
(except loss)

Income of minor child can be 
clubbed if the above said 
income only for that child.

ITR 2 A TO BE USED..!

Applicable to an Individual /
Hindu undivided family (HUF)

All the above said income

In addition to

Income from more than one House Property

Income from races and lottery

ITR 2  TO BE USED..!

Applicable to an Individual / 
Hindu undivided family (HUF)

1.     All the above said income

In addition to

Income from Capital Gains

Exempted income more than Rs. 5000

Claiming relief of tax u/s 90, 90A or 91

Foreign assets if any

ITR 3 TO BE USED..!

Applicable to an Individual /
Hindu undivided family (HUF)

All the above said income

In addition to

Income from partnership firm like 
Remuneration, Interest on Capital and 
Profit from Firm

ITR 4 TO BE USED..!

Applicable to an Individual/ 
Hindu undivided family (HUF)

All the above said income

In addition to

Income from Business,

Income from Profession as a 
proprietary concern , 
where books of accounts 
are maintained

ITR 4 S/  SUGAM TO BE USED..!

Applicable to an Individual / 
Hindu undivided family (HUF)

 All the item included in ITR 1

In addition to

Income from Presumptive 
Business computed u/s 44AD and 44AE .

A person owner of not 
more than 10 goods carriages

Rs. 7,500 per month
 goods carriage 
will be treated as income

ITR 5 TO BE USED..!

Applicable for Partnership Firm 

Applicable only for LLP 

Applicable only for AOP

ITR 6 TO BE USED..!

Applicable for Private Limited Companies

ITR 7 TO BE USED..!

Applicable for TRUST, 

Applicable for Political Party,

Applicable for News Agency,

Applicable for Scientific
 Research Association,

Applicable for 
Educational Institution

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