Donations to charities approved under Section 80G of the Income Tax Act obtain a tax exemption but need to be claimed separately at the time of filing returns.

Form: ITR-1 (SAHAJ)

For individuals who have

- Income from salary/pension

- Income from one house property, excluding loss brought forward from previous years

- Income from other sources, barring winnings from lottery or income from race horses

Form: ITR-2

For individuals and HUFs not having income from business or profession. This is similar to ITR-1 except:

- HUFs cannot fill ITR-1

- The individual has income from house property and has brought forward loss from previous years

- The individual has income from house property and owns more than one house property

- Earnings in the form of winnings from lottery and race horses

Form: ITR-3

For individuals and HUFs being partners in firms and not carrying out business or profession under any proprietorship.

Form: ITR-4

Business income tax return: For individuals and HUFs having income from a proprietory business or profession.