🧾 A Complete Guide to Income Tax E-Forms in India: Applicability, Due Dates
Income Tax Return (ITR) filing is a crucial responsibility for every taxpayer in India. With the increasing emphasis on transparency, digitization, and compliance, selecting the correct Income Tax E-form for filing your return is more important than ever.
Whether you’re a salaried employee, freelancer, business owner, or part of an LLP or trust, using the right ITR form is the first step to avoid notices, penalties, or rejection of returns. In this comprehensive guide, we explain:
- ✅ Types of ITR forms and their applicability
- 📆 Latest due dates for AY 2025–26
- ❗ Common mistakes and misconceptions
- ❓ Frequently asked questions
📌 What is an ITR Form?
An Income Tax Return (ITR) form is a prescribed format provided by the Income Tax Department of India to declare your annual income, assets, deductions, and taxes paid. These forms differ based on the source of income, taxpayer type, and total income.
Choosing the correct form ensures that your return is processed smoothly and reflects accurate financial information.
✅ Types of Income Tax E-Forms for AY 2025–26
1. ITR-1 (SAHAJ) – For Salaried Individuals with Simple Finances
Who can file:
- Resident individuals (excluding Not Ordinarily Resident)
- Total income up to ₹50 lakh
- Income from:
- Salary or pension
- One house property
- Other sources (interest, dividend, etc.)
Who cannot file:
- Director in a company
- Holder of unlisted equity shares
- Individuals with foreign assets or foreign income
- Agricultural income > ₹5,000
- Income from capital gains
- More than one house property
Common Misconception:
Many believe ITR-1 is for all salaried people. But if you have capital gains, foreign income, or more than one house property, you should not use ITR-1, even if you’re salaried.
Due Date: 31st July 2025
2. ITR-2 – For Individuals and HUFs Without Business Income
Who can file:
- Individuals and HUFs with:
- Income > ₹50 lakh
- Capital gains (from sale of shares, property, mutual funds)
- More than one house property
- Foreign income or foreign assets
- Agricultural income > ₹5,000
Who cannot file:
- If you have income from business or profession (including freelance or consulting income)
Common Misconception:
People with capital gains or dividend income from mutual funds often file ITR-1 by mistake. These must use ITR-2, even if they are salaried otherwise.
Due Date: 31st July 2025
3. ITR-3 – For Professionals, Business Owners & Proprietors
Who can file:
- Individuals or HUFs with:
- Income from business or profession
- Proprietorship business (e.g., shop owners, consultants, freelancers)
- Income as a partner from a firm (not the firm itself)
- Intraday and derivative trading income (F&O)
Common Use Cases:
- Freelancers, doctors, architects, traders
- Share traders (especially F&O and speculative trading)
- Individuals opting out of presumptive taxation
Due Date:
- 31st July 2025 (non-audit cases)
- 31st October 2025 (if tax audit is applicable under Sec 44AB)
Common Misconception:
Freelancers often file ITR-1 or ITR-2, assuming they’re not a “business.” However, if you’re earning from consulting or freelance gigs, it’s considered professional income, and you should file ITR-3 or ITR-4.
4. ITR-4 (SUGAM) – For Presumptive Income under Section 44AD, 44ADA, 44AE
Who can file:
- Resident Individuals, HUFs, and Firms (excluding LLPs)
- Opting for presumptive taxation scheme:
- Section 44AD – Small business with turnover up to ₹2 crore
- Section 44ADA – Professionals like doctors, lawyers with income up to ₹50 lakh
- Section 44AE – Owners of goods vehicles
Conditions:
- Total income should not exceed ₹75 lakh
- No foreign assets or income
- Not a company director or shareholder in unlisted shares
Common Misconception:
Presumptive scheme is only for shopkeepers — this is false. Freelancers and professionals can also benefit from presumptive taxation (Sec 44ADA) and file ITR-4 for easier compliance.
Due Date: 31st July 2025
5. ITR-5 – For Firms, LLPs, AOPs, BOIs, and Other Non-Company Entities
Who can file:
- Partnership firms
- LLPs (Limited Liability Partnerships)
- AOPs (Association of Persons)
- BOIs (Body of Individuals)
- Investment Funds, Estate of Deceased or Insolvent
Who cannot file:
- Individual taxpayers
- Companies (they should file ITR-6)
Due Date: 31st October 2025
Note: Firms under audit must also submit tax audit reports before the due date.
6. ITR-6 – For Companies Not Claiming Exemption under Section 11
Who can file:
- All companies (Private Limited, Public Limited, Foreign Companies) that do not claim exemption for income from charitable or religious purposes under Sec 11.
Filing Mode: Must be filed digitally with DSC (Digital Signature Certificate)
Due Date: 31st October 2025
Common Misconception:
Some small private companies think they can avoid digital signatures. But DSC is mandatory for ITR-6 — there is no offline or regular e-verification allowed.
7. ITR-7 – For Charitable Trusts, Religious Institutions, and Others
Who can file:
- Persons or entities required to file returns under:
- Section 139(4A): Charitable/religious trusts
- Section 139(4B): Political parties
- Section 139(4C): Scientific institutions, universities
- Section 139(4D): Colleges or educational institutions
Due Date: 31st October 2025
Audit Report (Form 10B or 10BB) also needs to be filed by 30th September 2025.
🧮 Summary of Due Dates – AY 2025–26
| Form | Applicable To | Due Date |
|---|---|---|
| ITR-1 | Salaried Individuals (< ₹50 lakh) | 31st July 2025 |
| ITR-2 | Capital gains / foreign income / > ₹50 lakh | 31st July 2025 |
| ITR-3 | Business/profession (non-audit) | 31st July 2025 |
| ITR-3 | Business/profession (audit) | 31st October 2025 |
| ITR-4 | Presumptive scheme (44AD/44ADA) | 31st July 2025 |
| ITR-5 | LLPs, Firms, AOPs, BOIs | 31st October 2025 |
| ITR-6 | Companies | 31st October 2025 |
| ITR-7 | Trusts, NGOs, Institutions | 31st October 2025 |
🔎 Common Mistakes to Avoid
- ❌ Filing ITR-1 despite having capital gains
- ❌ Using ITR-4 for freelance income over ₹75 lakh
- ❌ Forgetting to report interest income (FD, savings)
- ❌ Not e-verifying the return — which makes it invalid
- ❌ Skipping audit if turnover exceeds limits under Section 44AB
🙋 Frequently Asked Questions (FAQs)
Q1: I am salaried but also sold mutual funds. Can I file ITR-1?
No. You must use ITR-2 as you have capital gains.
Q2: I am a freelancer earning ₹12 lakh/year. Which ITR should I file?
If you want to opt for presumptive taxation, use ITR-4. If not, use ITR-3 with full financials (P&L and balance sheet).
Q3: Can I revise my return after filing?
Yes. The revised return can be filed until 31st December 2025 or before the assessment is completed, whichever is earlier.
Q4: What if I file the wrong ITR form?
The return may be treated as defective, and you’ll receive a notice under Section 139(9) to correct it.
Q5: I have losses this year. Can I carry them forward?
Only if you file your return before the due date. Late filers cannot carry forward business or capital losses.
🏁 Conclusion
Filing the correct Income Tax E-form not only ensures compliance but also saves you from unnecessary scrutiny, interest, and penalties. With changing income patterns (gig work, freelancing, trading), it’s essential to review your income structure each year and file accordingly.