Who Should File:

• Individuals and Hindu Undivided Families (HUFs) having income from a business or profession.
• Self-employed persons or freelancers.

Types of Income:

• Income from business or profession (such as freelancers, Businessmen, Retailer & Wholesaler Traders, doctors, consultants, etc.).
• Income from salary, house property, capital gains, or other sources.
• Includes income from a partnership firm or LLP.

Exclusions:

• Companies or LLPs (they must file ITR-6).