The ITR-1, which is filed by individuals having a total income of up to Rs 50 lakh, and ITR-6 for companies were notified earlier in December 2023, and January 2024, respectively. 

"The Central Board of Direct Taxes dated January 31, 2024, has notified Income-tax Return Forms- 2, 3 and 5 for the Assessment Year 2024-25," the Central Board of Direct Taxes said in a statement.

All ITR Forms 1 to 6 have since been notified and will come into effect from April 1, 2024, it added. 

Individuals and HUFs not having income from business or profession [and not eligible for filing ITR Form-1 (Sahaj)] can file ITR-2, while those having income from business or profession can file ITR Form-3. 

ITR-4 (Sugam) is for resident individuals, HUFs and firms (other than LLP) having a total income of up to Rs 50 lakh and having income from business and profession. 

Partnership firms and LLPs can file ITR Form-5 and companies other than those claiming exemption under section 11 can file ITR Form-6. -- PTI