ITR 1 vs ITR 4: As ITR Filing 2023 Starts Online, Know The Difference

ITR 1 vs ITR 4: As ITR Filing 2023 Starts Online, Know The Difference

May 21, 2023

Rajeev Kumar

ITR 1 and ITR 4 forms have been enabled at the e-filing portal for income tax return filing in Online mode with prefilled data. Read on to know the difference between them

Eligible taxpayers can now file ITR-1 and ITR-4 in online mode on the Income Tax e-filing portal.

But there is a difference in the eligibility for both forms.

ITR-1 form is for individuals who is a resident (other than not ordinarily resident).

For ITR-1 form, the total income of the individuals should be up to Rs 50 lakh. Such income should be  salaries, one house property, other sources (interest etc.), and agricultural income up to Rs 5000.

ITR-4 form is for individuals, HUFs and Firms (other than LLP), who are  residents.

For ITR-4 form, the income should be up to Rs 50 lakh and from business and profession, which is computed under sections 44AD, 44ADA or 44AE and agricultural income up to Rs 5000.

The last date to file ITR for AY 2023-24 is July 31 for taxpayers whose accounts don’t need to be audited.

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