| Document/Requirement | ITR-1 (Sahaj) | ITR-2 | ITR-4 (Sugam) |
|---|---|---|---|
| 1. Basic Details | |||
| PAN Card | ✅ Required | ✅ Required | ✅ Required |
| Aadhaar (Linked with PAN) | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory |
| Bank Account Details | ✅ Required | ✅ Required | ✅ Required |
| 2. Income Proofs | |||
| Form 16 (Salary) | ✅ Required | ✅ Required (if any) | ✅ Required (if any) |
| Interest Certificates (FD, Savings) | ✅ Required | ✅ Required | ✅ Required |
| Rent Receipts (HRA) | ✅ If applicable | ✅ If applicable | ✅ If applicable |
| Capital Gains Statements | ❌ Not needed | ✅ Required (Stocks/Property) | ❌ Not allowed |
| Business Income Details | ❌ Not allowed | ❌ Not allowed | ✅ Required (Presumptive) |
| GST Returns (if registered) | ❌ Not needed | ❌ Not needed | ✅ Required (if applicable) |
| 3. Deductions | |||
| Section 80C (PPF, LIC, etc.) | ✅ Optional | ✅ Optional | ✅ Optional |
| Section 80D (Health Insurance) | ✅ Optional | ✅ Optional | ✅ Optional |
| Home Loan Interest Certificate | ✅ If applicable | ✅ If applicable | ✅ If applicable |
| 4. Tax Payment Proofs | |||
| Form 26AS (TDS) | ✅ Verify | ✅ Verify | ✅ Verify |
| Advance Tax Receipts | ✅ If paid | ✅ If paid | ✅ If paid |
| 5. Other Requirements | |||
| Foreign Income/Assets | ❌ Not allowed | ✅ Required (if any) | ❌ Not allowed |
| Audit Report (if applicable) | ❌ Not needed | ✅ If turnover > ₹1Cr | ✅ If opting out of presumptive |
| Digital Transaction Records | ❌ Not needed | ❌ Not needed | ✅ Required (for higher limits) |
| 6. Verification | |||
| E-Verify (Aadhaar OTP/EVC) | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory |
Key Notes:
- ITR-1: For salaried individuals with income from salary, one house property, and other sources (no business/capital gains).
- ITR-2: For individuals/HUFs with capital gains, multiple properties, or foreign income.
- ITR-4: For small businesses/professionals under presumptive taxation (no audit if turnover ≤ ₹3Cr).
- Deadline:
- Non-audit cases: 31 July 2025
- Audit cases: 30 September 2025
Quick Tips:
✔ Reconcile Form 26AS before filing.
✔ Presumptive taxpayers (ITR-4): No need for detailed books unless turnover exceeds limits.
✔ Late filing fee: ₹5,000 (₹1,000 if income < ₹5L).
