Aap jab apni Income Tax Return (ITR) file karte ho, to situation ke hisaab se kuch additional forms ya annexures bharne padte hain. Ye forms alag-alag income sources, deductions, ya business types ke liye hote hain. Yahaan detailed list hai:
1. ITR‑1 (SAHAJ)
Salaried individuals ya pensioners ke liye jo total income ₹50 lakh se kam hai, sirf single house property aur kuch interest ya dividend income hai. (§ Basic deductions or Chapter VI‑A disclaimers ke liye annexure nahi lagta, lekin deduction schedule me details bharna hoti hai.)
Eligibility: Resident individual, income sources: salary/pension, one house property, interest/dividend.
2. ITR‑2
Agar aapke paas capital gains (shares, mutual funds, property), more than one house property, foreign income/assets, or unlisted shares income hai, lekin business/professional income nahi hai, tab ITR‑2 use karte hain.
New rules: Capital gains split reporting before/after July 23, 2024; enhanced disclosure thresholds; asset/liability schedule mandatory above ₹1 crore income.
3. ITR‑3
Self-employed professionals, freelancers, partners in firms with business or professional income ke liye. Income from business/profession, capital gains, multiple houses, rent, etc., sab declare hota hai.
Form me naye profession codes include hue hain (influencers, F&O traders, commission agents) jo ITR‑3 ya ITR‑4 me correct code se report honi chahiye.
4. ITR‑4 (SUGAM)
Presumptive business/professional income ke liye jo sections 44AD/44ADA/44AE ke under assess hote hain — jaise small traders, professionals, freelancers (₹2 crore turnover se kam). Salary aur one house property ke saath filable hai.
Deduction annexures required: 80C, 80D, 80EE etc., loan interest aur policy details har deduction ke liye schedule form me fill karna zaroori hua hai.
5. ITR‑5
Firms, LLPs, AOPs (Association of Persons), BOIs (Body of Individuals) jinhone business/professional income report kiya ho, lekin companies nahi hain.
No annexure attached physically, par Form 26AS aur tax credit details match karein.
6. ITR‑6
Companies (except charitable trusts under Section 11) ke liye specially banaya gaya. Agar aap public/private limited company ho, to yeh form file karein.
Income from business, capital gains, dividends, specified deductions details sab schedule me fill karne padte hain.
7. ITR‑7
Trusts, charitable institutions, political parties, scientific research institutes etc. jo Section 139(4A) / 139(4B) / 139(4C) / 139(4D) ke under income earn karte hain.
Specific disclosures jab sources, donations, utilisation, audit reports etc. mention karna hota hai.
✍️ Aur Forms / Annexures Jo Kabhi- Kabhi Lagte Hain
- Deduction Annexures (80C/80D/80EE/80EEA/80EEB etc.) — Har claim ke liye policy/loan details fill karna zaruri hai.
- Capital Gains Schedule — Real estate or equity gains split before/after 23 July 2024, indexation vs non-indexation details.
- Asset & Liability Schedule — Mandatory when total income > ₹1 crore (threshold raised).
✅ Quick Eligibility Check Table
| Form | Use Case (ITR ke saath file karna) |
|---|---|
| ITR‑1 | Salaried (≤₹50L), single house property, interest/dividend |
| ITR‑2 | No business, but capital gains / foreign income / multiple property |
| ITR‑3 | Business or professional income, freelancers, partners |
| ITR‑4 | Presumptive business/profession (sections 44AD/ADA/AE) |
| ITR‑5 | LLPs, AOPs, BOIs filing for business income |
| ITR‑6 | Companies (other than exempt trusts) |
| ITR‑7 | Trusts, institutions under special sections |
📌 Filing Tips – Miss Mat Karo:
- Sahi form choose karo – wrong form se return reject ho sakta hai.
- Annexure details correctly fill karo, jaise loan number, policy numbers, dependent PAN etc.
- Form 26AS, AIS Credit Statement match karo – TDS/TCS accurate ho.
- e-Verify within 30 days – warna ITR invalid mark ho sakta hai.
- Documents safe rakho – proof download file me attach nahi hota par future verification ke liye zaruri hai.
💬 Filing Help & Consulting Support
Agar aap confused ho ki kaunsa form use karna chahiye, deductions kaise claim kare, ya digital income (influencer, F&O, gig work) report karni hai, hum aapki personal file review aur expert help kar sakte hain.
📲 WhatsApp / Call – 9135051086
✅ Correct ITR form selection
✅ Deduction annexure guidance
✅ Digital income reporting help