For Resident Individuals having total income upto Rs 50 Lakhs having income from Salaries, House Property and Other Sources and Agriculture Income upto Rs. 5000/-

ITR Form 2 is for Individuals and HUF receiving income other than income from "Profits and Gains from Business or Profession". Thus persons having income from the following sources are eligible to file Form ITR 2 : Income from salary / pension ( more than 50lakhs)/Income from more than one house property/Income from Capital gain/NRI & RNOR/Foreign Income.

For Individuals/HUFs having income from Business/Profession

For Resident Individuals/HUFs/Firms (Other than LLP) having income from Business/Profession computed u/s 44AD, 44ADA, 44AE (Total Income upto Rs 50 Lakhs)

ITR Form 5 is for firms, LLPs, AOPs (Association of persons) and BOIs (Body of Individuals), Artificial Juridical Person (AJP), Estate of deceased, Estate of insolvent, Business trust and investment fund.

ITR Form 6 is for Companies other than companies claiming exemption under section 11 must furnish their income tax return in ITR-6 Form.Companies claiming exemption under section 11 are those whose income from property is held for charitable or religious purposes.

ITR Form 7 is for

• Return under section 139(4A) is required to be filed by every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes.
• Return under section 139(4B) is required to be filed by a political party if the total income without giving effect to the provisions of section 139A exceeds the maximum amount which is not chargeable to income tax.
• Return under section 139(4C) is required to be filed by every
• scientific research association.
• news agency.
• association or institution referred to in section 10(23A);
• institution referred to in section 10(23B);
• fund or institution or university or other educational institution or any hospital or other medical institution.
• Return under section 139(4D) is required to be filed by every university, college or other institution, which is not required to furnish return of income or loss under any other provision of this section.
• Return under section 139(4E) must be filed by every business trust which is not required to furnish return of income or loss under any other provisions of this section.
• Return under section 139(4F) must be filed by any investment fund referred to in section 115UB. It is not required to furnish return of income or loss under any other provisions of this section.