Which ITR form should you file? ITR-1 to ITR-7, matched to your income

Filing on the wrong ITR form is one of the commonest reasons returns get flagged as defective under Section 139(9). The fix is simple: match the form to your income sources before you start, not after the notice arrives.

The quick map

Form	Who it’s for
ITR-1 (Sahaj)	Resident individuals, total income up to ₹50 lakh: salary/pension, one house property, other sources; small listed-equity LTCG within the exempt-ish 112A window is now accommodated after recent simplifications
ITR-2	Individuals/HUFs with capital gains, more than one house property, foreign assets/income, or income above ₹50 lakh — but no business income
ITR-3	Individuals/HUFs with business or professional income (including F&O trading)
ITR-4 (Sugam)	Residents opting for presumptive taxation — 44AD (small business), 44ADA (professionals), 44AE (transporters) — within the scheme’s turnover limits
ITR-5	Partnership firms, LLPs, AOPs and BOIs
ITR-6	Companies (other than those claiming Section 11 exemption)
ITR-7	Trusts, NGOs, political parties and institutions filing under Sections 139(4A)–(4D)

The mistakes we see every season

Salaried people with F&O losses filing ITR-1 or ITR-2 — F&O is business income; that’s ITR-3.
Freelancers on 44ADA filing ITR-1 — presumptive professionals belong on ITR-4.
NRIs using ITR-1 — the form is for residents only.
Two house properties squeezed into ITR-1 — the second property pushes you to ITR-2.
Ignoring AIS/26AS — if the department’s data shows income your form can’t report, expect a mismatch notice.

Key takeaways

Form follows income sources — list yours first, then pick.
Any business/professional income (including F&O) means ITR-3 or presumptive ITR-4.
The wrong form invites a 139(9) defective-return notice — fixable, but avoidable.

Not sure where you fall? Send us your Form 16 and broker statement on WhatsApp — we’ll confirm the form and file it the same week, from ₹1,499.

Get this done, properly

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