{"id":141,"date":"2015-07-10T11:58:49","date_gmt":"2015-07-10T11:58:49","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=141"},"modified":"2026-08-24T19:50:36","modified_gmt":"2026-08-24T19:50:36","slug":"income-tax-update","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/","title":{"rendered":"ITR Forms -Types &#038; Applicability"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5739\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/type-of-ITR.jpg\" alt=\"Kind of Tax returns \" width=\"1080\" height=\"1064\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/type-of-ITR.jpg 1080w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/type-of-ITR-300x296.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/type-of-ITR-1024x1009.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/type-of-ITR-768x757.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/type-of-ITR-800x788.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a95dd3b318ab\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a95dd3b318ab\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#NEW_ITR_FORMS_FOR_FY_2026-27_%E2%80%93_TYPES_APPLICABILITY\" title=\"NEW ITR FORMS FOR FY 2026-27 &#8211; TYPES &amp; APPLICABILITY\">NEW ITR FORMS FOR FY 2026-27 &#8211; TYPES &amp; APPLICABILITY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#Which_ITR_Form_Should_You_File_for_AY_2026-27_FY_2025-26\" title=\"Which ITR Form Should You File for AY 2026-27 (FY 2025-26)?\">Which ITR Form Should You File for AY 2026-27 (FY 2025-26)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#TYPES_OF_ITR_AND_THEIR_APPLICABILITY\" title=\"TYPES OF ITR AND THEIR APPLICABILITY\">TYPES OF ITR AND THEIR APPLICABILITY<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR_1\" title=\"ITR 1\">ITR 1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR_2\" title=\"ITR 2\">ITR 2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR_3\" title=\"ITR 3\">ITR 3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR_4\" title=\"ITR 4\">ITR 4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR_5\" title=\"ITR 5\">ITR 5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR_6\" title=\"ITR 6\">ITR 6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR_7\" title=\"ITR 7\">ITR 7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR_Form_Applicability_for_AY_2026-27_FY_2025-26\" title=\"ITR Form Applicability for AY 2026-27 (FY 2025-26)\">ITR Form Applicability for AY 2026-27 (FY 2025-26)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#ITR-4_Sugam\" title=\"ITR-4 (Sugam)\">ITR-4 (Sugam)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/#Quick_Guide_on_ITR_form\" title=\"Quick Guide on ITR form\u00a0\">Quick Guide on ITR form\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"margin-top: 0cm; text-align: justify; line-height: normal; background: white; vertical-align: baseline;\"><span class=\"ez-toc-section\" id=\"NEW_ITR_FORMS_FOR_FY_2026-27_%E2%80%93_TYPES_APPLICABILITY\"><\/span><a href=\"https:\/\/carajput.com\/blog\/who-must-file-itr-for-ay-2026-27\/\"><span style=\"color: #000080;\"><b><span style=\"font-size: 15pt; font-family: Arial, sans-serif; background: white;\">NEW ITR FORMS FOR FY 2026-27 &#8211; TYPES &amp; APPLICABILITY<\/span><\/b><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Where offline ITRs were filed, greater importance shall be given to the type of ITR form applicable based on the source and quantum of the income of the taxpayer. However, with the advancement of technology, all this manual work is now done with the help of software\u2019s and thus would not require the application of knowledge.<\/li>\n<li>Even though everything is online, the taxpayer is required to have a basic knowledge of all the ITR forms in order to proceed with their ITR filing.<\/li>\n<li>An income tax return is a statement forming the structure of a taxpayer\u2019s income. It basically describes the quantum of income and their sources, and the said information is furnished to the government so that they can easily gather the details of income of all the taxpayers and can collect taxes accordingly.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Which_ITR_Form_Should_You_File_for_AY_2026-27_FY_2025-26\"><\/span><span style=\"color: #000080;\"><strong>Which ITR Form Should You File for AY 2026-27 (FY 2025-26)?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Selecting the correct Income Tax Return (ITR) form is the first step towards hassle-free tax compliance. The applicability of an ITR form depends on the taxpayer&#8217;s residential status, type of income, and legal status of the assessee. Filing an incorrect form may result in the return being treated as defective by the Income Tax Department.<\/li>\n<li>Where a taxpayer is required to file their ITR, the same can be done by filing the ITR forms, made available on the IT portal. Specific forms have been prescribed, based on the source and quantum of income. The taxpayer is required to identify the applicable form and furnish the information in the said identified form.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"TYPES_OF_ITR_AND_THEIR_APPLICABILITY\"><\/span><span style=\"color: #000080;\"><strong>TYPES OF ITR AND THEIR APPLICABILITY<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_1\"><\/span><span style=\"color: #000080;\"><strong>ITR 1<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">This form is applicable to individuals who are residents and have total income of up to Rs 50 lakh constituting of Income from Salary, one house property, income from other sources (including family pension and interest income), and income from agricultural activities maximum up to Rs 5000. This ITR form does not apply to a Director in a company or made investment in unlisted equity shares or even in cases where TDS got subtracted as per section 194N where the ESOP taxation aspect has been deferred under new relaxation.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6116\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-1.jpg\" alt=\"ITR -1\" width=\"1001\" height=\"552\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-1.jpg 1001w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-1-300x165.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-1-768x424.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-1-800x441.jpg 800w\" sizes=\"(max-width: 1001px) 100vw, 1001px\" \/><\/p>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_2\"><\/span><span style=\"color: #000080;\"><strong>ITR 2<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">It is applicable to Individuals and HUFs having income from different sources except from business or professional income. Thus, an individual or HUF, not eligible to file Sahaj ITR 1, can file ITR-2. Therefore, any director of a company, as well as anyone who owns unlisted equity shares of a company, will be required to file ITR-2 returns. Also, individuals having more than one house property should also file an ITR-2 income tax return.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6117\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-2.jpg\" alt=\"ITR 2\" width=\"1078\" height=\"677\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-2.jpg 1078w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-2-300x188.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-2-1024x643.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-2-768x482.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-2-800x502.jpg 800w\" sizes=\"(max-width: 1078px) 100vw, 1078px\" \/><\/p>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_3\"><\/span><span style=\"color: #000080;\"><strong>ITR 3<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">It is to be filed by persons having income from a business or profession. Thus, the eligible source of income for ITR 3 are \u2013<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Running a business or profession whether subject to audit or not.<\/li>\n<li>Income from all other sources like salary, house property, capital gain and other sources, be also included.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6118\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-3.jpg\" alt=\"ITR 3\" width=\"1192\" height=\"684\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-3.jpg 1192w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-3-300x172.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-3-1024x588.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-3-768x441.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-3-800x459.jpg 800w\" sizes=\"(max-width: 1192px) 100vw, 1192px\" \/><\/p>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_4\"><\/span><span style=\"color: #000080;\"><strong>ITR 4<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">It is applied to Individuals, HUFs, and Firms, excluding LLPs, who are residents and have total income up to Rs.50 lakh. Such income constitutes income from business and profession, subject to computation under sections 44AD, 44ADA, or 44AE. Apart from business or profession, it includes income from one house property with single ownership, interest Income, Family Pension, and agricultural income up to Rs.5,000.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6111\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-4...jpg\" alt=\"ITR -4\" width=\"1135\" height=\"667\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-4...jpg 1135w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-4..-300x176.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-4..-1024x602.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-4..-768x451.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2015\/07\/ITR-4..-800x470.jpg 800w\" sizes=\"(max-width: 1135px) 100vw, 1135px\" \/><\/p>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_5\"><\/span><span style=\"color: #000080;\"><strong>ITR 5<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">This form is to be filed by Firms, LLPs, Association of Persons, Body of Individuals, Artificial Juridical Person, legal heirs of deceased and insolvent person, trust and investment-based funds.<\/p>\n<ol start=\"6\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_6\"><\/span><span style=\"color: #000080;\"><strong>ITR 6<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Such form is required to be filed by companies not eligible for an exemption under Section 11. It is to be noted that exemption under section 11 is provided to companies that receive income from property held for charitable or religious purposes. Such a return be filed electronically and authorized with the assigned digital signature.<\/p>\n<ol start=\"7\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_7\"><\/span><span style=\"color: #000080;\"><strong>ITR 7<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">It is to be filed by trusts, political parties, charitable institutions, etc. receiving exempt income under the Act. Also, where the individuals and companies fall under section 139(4A), section 139(4B), section 139(4C), or section 139(4D), they can also file the ITR-7 form. One of the required aspects of this form is that the taxes deducted, collected, or paid by or on their behalf must match with their Tax Credit Statement Form 26AS. This form is divided into two parts with a total of 23 schedules.<\/p>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"ITR_Form_Applicability_for_AY_2026-27_FY_2025-26\"><\/span><a href=\"https:\/\/carajput.com\/learn\/must-know-significant-changes-in-itr-form-for-fy-202021.html\"><span style=\"color: #000080;\"><strong>ITR Form Applicability for AY 2026-27 (FY 2025-26)<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\">\n<tbody>\n<tr>\n<th><strong>ITR Form<\/strong><\/th>\n<th><strong>Who Should File?<\/strong><\/th>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-1 (Sahaj)<\/strong><\/th>\n<td>Resident individuals (other than not ordinarily resident) having total income up to \u20b950 lakh from salary, pension, up to two house properties, other sources, and agricultural income up to \u20b95,000. Also applicable where LTCG under Section 112A does not exceed \u20b91.25 lakh. Not available to directors in companies or persons holding unlisted equity shares. ITR-1 (Sahaj)<span style=\"font-family: inherit; font-size: inherit;\"> is designed for resident individuals with relatively simple income sources such as salary, house property, and other income.<\/span><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-2<\/strong><\/th>\n<td>Individuals and HUFs having income from salary, multiple house properties, capital gains, foreign assets, foreign income, or agricultural income exceeding \u20b95,000, but not having income from business or profession. ITR-2<span style=\"font-family: inherit; font-size: inherit;\"> is suitable for individuals and HUFs earning capital gains, foreign income, or holding foreign assets, provided they do not have business or professional income.<\/span><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-3<\/strong><\/th>\n<td>Individuals and HUFs earning income from business or profession, including proprietors, freelancers, consultants, and partners in partnership firms receiving remuneration or interest from the firm. ITR-3<span style=\"font-family: inherit; font-size: inherit;\"> is applicable to individuals and HUFs having income from business or profession, including partners receiving remuneration, interest, bonus, or commission from a partnership firm.<\/span><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\n<h3><span class=\"ez-toc-section\" id=\"ITR-4_Sugam\"><\/span><span style=\"color: #000080;\"><strong>ITR-4 (Sugam)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/th>\n<td>Resident individuals, HUFs, and firms (other than LLPs) with total income up to \u20b950 lakh opting for presumptive taxation under Sections 44AD, 44ADA, or 44AE. Also permitted for LTCG under Section 112A up to \u20b91.25 lakh, subject to prescribed conditions.\u00a0 ITR-4 (Sugam)<span style=\"font-family: inherit; font-size: inherit;\"> is meant for taxpayers opting for the presumptive taxation schemes under Sections 44AD, 44ADA, or 44AE.<\/span><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-5<\/strong><\/th>\n<td>Partnership firms, LLPs, Association of Persons (AOPs), Body of Individuals (BOIs), Artificial Juridical Persons (AJPs), and other entities not required to file ITR-7.\u00a0 ITR-5<span style=\"font-family: inherit; font-size: inherit;\"> is generally used by partnership firms, LLPs, AOPs, BOIs, and other entities not required to file ITR-7.<\/span><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-6<\/strong><\/th>\n<td>Companies other than those claiming exemption under Section 11 relating to income from property held for charitable or religious purposes. ITR-6<span style=\"font-family: inherit; font-size: inherit;\"> is applicable to companies other than those claiming exemption under Section 11.<\/span><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-7<\/strong><\/th>\n<td>Persons and entities required to furnish returns under Sections 139(4A), 139(4B), 139(4C), or 139(4D), including charitable trusts, religious trusts, political parties, research associations, educational institutions, and certain other exempt organizations. ITR-7<span style=\"font-family: inherit; font-size: inherit;\"> is prescribed for charitable trusts, religious institutions, political parties, educational institutions, and other entities covered under specific provisions of Section 139.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Quick_Guide_on_ITR_form\"><\/span><span style=\"color: #000080;\"><strong>Quick Guide on ITR form\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 329px;\" width=\"782\">\n<tbody>\n<tr>\n<th><strong>If You Are&#8230;<\/strong><\/th>\n<th><strong>ITR Form<\/strong><\/th>\n<\/tr>\n<tr>\n<td>Salaried employee with income up to \u20b950 lakh<\/td>\n<td>ITR-1<\/td>\n<\/tr>\n<tr>\n<td>Salaried employee with capital gains or foreign assets<\/td>\n<td>ITR-2<\/td>\n<\/tr>\n<tr>\n<td>Freelancer, consultant, professional, or proprietor<\/td>\n<td>ITR-3<\/td>\n<\/tr>\n<tr>\n<td>Presumptive taxation taxpayer under Sections 44AD\/44ADA\/44AE<\/td>\n<td>ITR-4<\/td>\n<\/tr>\n<tr>\n<td>Partnership Firm or LLP<\/td>\n<td>ITR-5<\/td>\n<\/tr>\n<tr>\n<td>Company<\/td>\n<td>ITR-6<\/td>\n<\/tr>\n<tr>\n<td>Trust, NGO, Educational Institution, Political Party<\/td>\n<td>ITR-7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>NEW ITR FORMS FOR FY 2026-27 &#8211; TYPES &amp; APPLICABILITY Where offline ITRs were filed, greater importance shall be given to the type of ITR form applicable based on the source and quantum of the income of the taxpayer. However, with the advancement of technology, all this manual work is now done with the help &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[142],"tags":[502,501,545,737,560,729],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/141"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=141"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/141\/revisions"}],"predecessor-version":[{"id":1335,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/141\/revisions\/1335"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}