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Which ITR form applies to me? (ITR-1 to ITR-4)
Income Tax Department, Government of India · incometax.gov.in Free Beginner India
The department's own guide to which return form fits whom, including ITR-3 for individuals with business income and ITR-4 (Sugam) for individuals, HUFs and firms other than LLPs declaring presumptive income.
- ITR-4 (Sugam) is for presumptive income under sections 44AD, 44ADA or 44AE with total income up to ₹50 lakh.
- ITR-4 cannot be used by a company director or someone holding unlisted equity shares.
- ITR-4 is optional: you may file a fuller form if you keep full books.