1. Which Form is Applicable
For Individuals, HUF
For ⇒ Individual Individual, HUF
S.No
Source of Income ⇓ ITR-1 ITR-2 ITR-3 ITR-4
1 Income from Salary/Pension • • • •
Income from Other Sources (only
2 • • • •
Interest Income or Family Pension)
3 Income/Loss from Other Sources • • •
4 Income/Loss from House Property • • •
Capital Gains/Loss on sale of
5 • • •
investments/property
6 Partner in a Partnership Firm • •
Income from Proprietary
7 •
Business/Profession
For Firms, Associations of Persons (AOP), Body of Individuals (BOI), Local
Authority, Companies, Trusts, Fringe Benefit Tax (FBT) Return
Firms,AOP,BOI, Only
For ⇒ Companies Trusts
Local Authority FBT
S.No
ITR-7
Source of Income ⇓ ITR-5 ITR-6 ITR-8
#See Note
Income / Loss from Other
1 • • •
Sources
Income / Loss from
2 • • •
House Property
Capital Gains / Loss on
3 sale of Investments / • • •
Property
Income / Loss from
4 • • •
Business
5 Fringe Benefit Tax • • • •

2. #Note: ITR-7 will not be available for e-Filing.