Which ITR Form Should You File in 2025? | AY 2025–26 Guide

Which ITR Form Should You File in 2025? A Complete Guide

Filing your Income Tax Return (ITR) for AY 2025–26 can be confusing if you don’t know the correct form. The Income Tax Department has prescribed different ITR forms depending on the type of income, taxpayer category, and residential status. Filing the wrong form may lead to defective returns or even notices.

In this guide, we’ll simplify which ITR form applies to you in 2025.

✅ Types of ITR Forms for AY 2025–26

1. ITR-1 (Sahaj)

• For resident individuals with:

  • Salary / Pension income

  • Income from one house property

  • Other income (interest, FD, etc.)

  • Total income ≤ ₹50 lakh

• ❌ Not for business owners, NRIs, or capital gains.

2. ITR-2

For individuals & HUFs having:

• Income > ₹50 lakh

• More than one house property

• Capital gains (shares, property sale, mutual funds)

• Foreign income or assets

❌ Not for business/professional income.

3. ITR-3

For individuals & HUFs with:

• Business/professional income (freelancers, consultants, shopkeepers, etc.)

• Partners in a partnership firm

• All incomes under ITR-2 plus business income

✅ Best for professionals like CAs, doctors, lawyers.

4. ITR-4 (Sugam)

For individuals, HUFs & firms (other than LLPs) opting for presumptive taxation (44AD, 44ADA, 44AE).

• Business income ≤ ₹2 crore

• Professional income ≤ ₹50 lakh

❌ Not for NRIs, company directors, or those with foreign assets.

5. ITR-5

For:

• Partnership firms

• LLPs

• AOPs / BOIs / cooperative societies

6. ITR-6

For companies, except those claiming exemption under Section 11 (charitable purpose).

7. ITR-7

For entities filing under Sections 139(4A) to 139(4E) such as:

• Charitable / religious trusts

• Political parties

• Research institutions

• NGOs

📌 How to Choose the Right ITR Form?

• Salaried with only one house property → ITR-1

• Salaried + capital gains / foreign assets → ITR-2

• Self-employed / business owner → ITR-3

• Small business opting presumptive scheme → ITR-4

• Firms & LLPs → ITR-5

• Companies → ITR-6

• Trusts/NGOs → ITR-7

🚨 What If You File the Wrong ITR Form?

• Return may be treated as defective under Section 139(9)

• IT Department notices may follow

• Refunds could get delayed

📢 Final Words

Selecting the correct ITR form in AY 2025–26 ensures smooth filing and avoids penalties. When in doubt, take expert help.

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