An Income Tax Return (ITR) is a form through which taxpayers report their income, expenses, deductions, and taxes paid to the government.

ITR-1 (SAHAJ): For individuals with income up to ₹50 lakhs from salary, one house property, and other sources (interest, etc.).

ITR-2: For individuals and HUFs not having income from business or profession.

ITR-3: For individuals and HUFs having income from a proprietary business or profession.

ITR-4 (SUGAM): For individuals, HUFs, and firms (other than LLP) with total income up to ₹50 lakhs and having income from business and profession which is computed under the presumptive taxation scheme.

ITR-5: For persons other than individual, HUF, company, and persons filing Form ITR-7.

ITR-6: For companies other than those claiming exemption under section 11.

ITR-7: For persons including companies required to furnish return under sections 139(4A), 139(4B), 139(4C), or 139(4D).