| ITR 1 | Resident Indian individuals and HUFs | Yes | Yes. However, income from agriculture cannot be more than Rs. 5,000. | No | Yes. However, it can be only for one house property. | No | Yes |
| ITR 2 | HUFs and individuals | Yes | Yes | No | Yes | No | Yes |
| ITR 3 | Partner in a firm, HUF, or individuals | Yes | Yes | No | Yes | Yes | Yes |
| ITR 4 | Firm, HUF, or individual | Yes | Yes. However, income from agriculture cannot be more than Rs.5,000. | Yes | Yes. However, it can be only for one house property. | Only for business income that is presumptive | Yes |
| ITR 5 | LLPs or Partnership Firms | No | Yes | No | Yes | Yes | Yes |
| ITR 6 | Companies | No | Yes | No | Yes | Yes | Yes |
| ITR 7 | Trusts | No | Yes | No | Yes | Yes | Yes |
