How to File ITR for HUF: Step-by-Step Guide
Which Form for HUF?
HUF cannot file ITR-1 (Sahaj). The minimum form is ITR-2. If HUF has business income, use ITR-3. If using presumptive taxation, ITR-4.
| HUF Income Source | ITR Form |
|---|---|
| Rental income + investment income | ITR-2 |
| Business income | ITR-3 |
| Presumptive business income | ITR-4 |
| Capital gains | ITR-2 or ITR-3 |
Filing Process
- Log in to the e-filing portal using HUF's PAN and the Karta's credentials
- Register the HUF as a separate entity on the portal (first time only)
- Select the appropriate ITR form
- Fill in income details (rental, business, capital gains, other sources)
- Claim applicable deductions under Section 80C, 80D, etc.
- Verify tax computation and submit
- E-verify using the Karta's Aadhaar OTP or bank account EVC
Common HUF Income Scenarios
- Ancestral property rental — Report in 'Income from House Property' section
- FD interest in HUF bank account — Report in 'Income from Other Sources'
- Mutual fund gains in HUF — Report in Schedule CG (Capital Gains)
- Business run through HUF — Report in 'Profit & Gains from Business/Profession'