Vidhu Duggal & Co....
Which ITR form to choose by Individuals filing their returns?

11 Jul, 2024

By Vidhu

2563 Likes

Which ITR form to choose by Individuals filing their returns?

It's that time of the year to file your Income Tax returns for FY 2023-24. The deadline is 31.07.2024. One of the most common questions individual taxpayers have is which ITR form to choose. Let's break down the eligibility criteria for each form:

πŸ”Ή ITR-1 (Sahaj) This form is for resident salaried individuals:

  • Total income up to INR 50 Lakhs
  • Income from one house property
  • Income from other sources (e.g., interest on savings, FD, etc.)

πŸ”Ή ITR-2 This form is for individuals:

  • Total income more than INR 50 Lakhs
  • Income from more than one house property
  • Foreign income/assets
  • Capital gains income
  • Holding directorship/unlisted equity shares in a company

πŸ”Ή ITR-3 This form is for individuals:

  • All incomes covered under ITR-2
  • Business/profession income
  • Capital gains income
  • Partner in a firm

πŸ”Ή ITR-4 (Sugam) This form is for resident individuals and HUFs:

  • Total income more than INR 50 Lakhs
  • Income from one house property
  • Foreign income/assets
  • All incomes covered under ITR-1
  • Presumptive income

Choosing the correct ITR form is crucial for an accurate and compliant tax filing. Ensure you select the form that best matches your income sources and financial situation.