itr2a itr3 sugam itr4s itr4 itr5 itr6 itr7 and an acknowledgement form called the itrv people with an income of more than rs 50 lakh per annum and who own luxury items like yacht aircraft or valuable jewellery will now have to disclose these expensive assets with the it department in the new itrs itr 1sahaj 2 and 2a can be used by individual or hindu undivided families whose income does not include income from business itr 4s sugam can be used by an individual or huf whose income includes business income assessable on presumptive basis it can also be filed by a firm other than a limited liability partnership firm