How to File ITR for HUF: Step-by-Step Guide
Step 1: Pick the right ITR form
This is the most searched HUF question — and the most misunderstood. HUF cannot file ITR-1. That form is exclusively for salaried resident individuals. Using it for a HUF makes the return defective.
Use ITR-2
HUF has income from rent, interest, dividends, or capital gains — but no business or professional income. This covers most HUFs.
Use ITR-3
HUF runs a business or professional practice. Also use ITR-3 if the HUF is a partner in a firm.
Use ITR-4 (Sugam)
HUF has business income and opts for presumptive taxation under Section 44AD (traders) or 44ADA (professionals).
Never use ITR-1
Not applicable to HUF under any circumstances. Filing ITR-1 for a HUF is a defective return and will be rejected.
Step 2: Log in with the HUF PAN
Go to eportal.incometax.gov.in. Log in using the HUF's PAN — not the Karta's personal PAN. The HUF has its own user ID on the portal. If this is the first filing, the account may need to be activated by the Karta.
Who is the authorised signatory? The Karta signs everything on behalf of the HUF — return filing, verification, responses to notices. If the Karta is unable (e.g. incapacitated), any adult coparcener can sign instead.
Step 3: Fill the income — the right separation
Only income that genuinely belongs to the HUF goes in the HUF return. The split looks like this:
| Income type | Goes in HUF return? |
|---|---|
| Rent from ancestral property owned by HUF | ✅ Yes |
| Interest on HUF bank account / FDs | ✅ Yes |
| Returns on HUF's mutual funds or stocks | ✅ Yes |
| Income from HUF's business | ✅ Yes |
| Karta's salary from employer | ❌ No — personal ITR only |
| Income from assets personally gifted to HUF (Sec 64(2)) | ❌ No — clubbed to personal ITR |
| Freelance income of the Karta personally | ❌ No — personal ITR only |
Mixing these up is what triggers notices. Assessing Officers are trained to spot salary or self-generated income being claimed as HUF income.
Step 4: Choose the tax regime
New regime is the default. To switch to the old regime (where 80C, 80D, and housing interest deductions are available), select it within the ITR form before submission. HUF with a business must file Form 10-IEA to opt out of the new regime — and this choice locks in for subsequent years unless the business income ceases.
Reminder: HUF has no Section 87A rebate in either regime. Don't let pre-filled data or a well-meaning CA accidentally claim the ₹60,000 rebate for the HUF — it will be disallowed in scrutiny. See Part 3 for the full explanation.
Step 5: Verify — Karta's credentials, not HUF's
After submission, the return must be verified within 30 days. This is where people get stuck: the HUF itself has no Aadhaar or bank account linked for e-verification. The Karta verifies using their own personal credentials:
- Aadhaar OTP — Karta links their personal Aadhaar to the HUF's portal account for OTP-based verification (simplest method)
- Net banking — via the Karta's personal net banking login (supported by most major banks)
- DSC (Digital Signature Certificate) — required if the HUF's accounts are subject to tax audit
Due dates and audit rules
| HUF type | Filing due date |
|---|---|
| No tax audit required | July 31 |
| Tax audit required (business turnover > ₹1Cr, or professionals > ₹50L) | October 31 |
| Transfer pricing cases | November 30 |
The Karta's own ITR deadline is unaffected — they file their personal return separately on the same due dates applicable to them as an individual.
Advance tax applies to HUF too. If the HUF's total tax liability exceeds ₹10,000 in a year, it must pay advance tax in four instalments (June 15, September 15, December 15, March 15). Failure to pay advance tax attracts interest under Sections 234B and 234C.
HUF Series — 5 parts
← Part 1: What Is HUF and Is It Worth Forming? ← Part 2: How to Open a HUF Account — Documents, Steps & Funding ← Part 3: HUF Tax Slabs, Deductions & 5 Mistakes Part 5: HUF Investments, Capital Gains & the 54F Exemption →