Explanation
Complete ITR form guide: ITR-1 Sahaj — resident individual, income from salary/one HP/other sources only, total ≤₹50L, no capital gains, no foreign assets. ITR-2 — individual or HUF, has capital gains or foreign income or >1 house property or income >₹50L or director in company or holds unlisted shares. ITR-3 — individual or HUF carrying on business/profession (not presumptive), partner in a firm. ITR-4 Sugam — individual, HUF, or firm (not LLP) with presumptive income (§44AD/ADA/AE), total income ≤₹50L. ITR-5 — firms, LLPs, AOPs, BOIs, artificial juridical persons, estate of deceased. ITR-6 — all companies (not claiming §11 exemption). ITR-7 — trusts, charitable institutions, political parties, scientific research associations, §8 companies. Verify on the income-tax portal before filing.