ITR Forms for A.Y. 2021-22 – Who can file which ITR

ITR Forms for A.Y. 2021-22:

ITR-1 (Sahaj)

-Resident Individual (Other than ordinarily resident)

-Total income Upto Rs. 50 Lacs

-Income from salary, one house property, other sources (interest etc.), family pension income and agriculture income upto Rs. 5,000

ITR-2

-Individual and HUF not having income from profit and gains of business or profession

-A director of any company or anyone who owns unlisted equity shares of a company

-Individual having more than one house property

ITR-3

• Individual and HUF having income from profit and gains of business or profession
• Running a business or practising a profession

ITR-4 (Sugam)

• Individual, HUF and Firms (other than LLP) who are resident having total income Upto Rs. 50 lacs
• Income from business and profession computed under sec.44AD, 44ADA & 44AE

ITR-5

• Firms, LLPs, AOPs, BOI, AJP, Estate of Deceased, Estate of insolvent, Investment Fund, Business Trust & Trust other than trust eligible to file ITR-7

ITR-6

• Companies other than companies eligible for exemption under sec.11

ITR-7

• Person including companies required to furnish return under section 139(4A), 139(4B), 139(4C) & 139 (4D)