Income Tax Department

Ministry of Finance, Government of India

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How to file return of income?

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FAQs on filing the return of income

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​​​​​​Return of income can be filed either in hard cop​y (Only ITR 1/4 in specified cases) at the local office of the Income-tax Department or can be electronically filed at https://www.incometax.gov.in/iec/foportal
  • ITR Description
  • ITR 1 (SAHAJ) For individuals being a resident ( other than not ordinarily resident) having total income upto Rs.50 lakh and long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs. 5000.
  • ITR 2   It is applicable to an individual and HUFs who is not eligible to file Form ITR 1 (SAHAJ) and who is not having any income under the head “Profits or gains of business or profession”
  • ITR 3 It is applicable to an individual or a Hindu Undivided Family who is carrying on a proprietory business or profession.
  • ITR 4 Also known as SUGAM is applicable to individuals or Hindu Undivided Family or partnership firm (other than limited liability partnership firm) who have opted for the presumptive taxation scheme of section 44AD/ 44ADA/44AE and having long-term capital gains under section 112A up to Rs. 1.25 lakh, an
  • View Previous Year Return​ Forms

Visit the below link for step by step guide for e-Filing of Income-tax return:

https://www.incometaxindia.gov.in/Pages/tax-services/file-i​ncome-tax-return.aspx