We have to file income tax return base on type and amount of income of the taxpayer as follows:
 

 ITR-1: Salaried employees' income up to Rs. 50 lakh with limited sources like one house property;

 ITR-2: Individuals with capital gain; salaried employee income more than 50 lakh; income from more than one house properties or foreign income;

 ITR-3: Individual or HUF who have income from business or profession; 

ITR-4: Income From Business and Profession < Rs. 50 lakhs; individual or HUF

Or firms who have opted for presumptive taxation scheme under Section 44AD, Section 44ADA or Section 44AE of the Income Tax Act, 1961.

ITR-5: Firms, LLPs, AOPs

Income Tax Filing Due Dates for FY 2024-25 (AY 2025-26)