A Resident Individual having Income less than Rs 50 Lakh, From:

• Salary/Pension
• One House Property
• Other Sources

Any individual or a Hindu Undivided Family (HUF)

• All Income from ITR 1, if it is more than Rs 50 Lakh
• More than one House Property
• Capital Gains
• Foreign Income / Holding Foreign Assets
• Holding Equity Shares of Private Company
• Holding Directorship in a Company

Any individual or a Hindu Undivided Family (HUF), having Income:

• All Income of ITR 2
• Under the head “Business or Profession
• Maintains Full Books of Accounts

Any individual (Being Resident), Hindu Undivided Family (HUF) or Firm

• All Income of ITR 1
• Income from Business / Profession Computed under Presumptive Taxation Scheme

Who can File ITR 5?

• Firms,
• LLPs,
• AOPs / BOIs,
• Artificial Juridical Person Estate of deceased,
• Estate of Insolvent,
• Business Trust and Investment Fund.

Who can File ITR 6?

• For Companies Other Than Companies Claiming Exemption Under Section 11 of the Income Tax Act, 1961

Persons / Companies required to furnish return Under

• Section 139(4A) or
• Section 139(4B) or
• Section 139(4C) or
• Section 139(4D) or
• Section 139(4E) or
• Section 139(4F)