Answer

1. F

   Facts

   An HUF cannot use ITR-1. It uses ITR-2 without business income, ITR-3 with business income, or ITR-4 if eligible for presumptive income.

2. P

   Provisions and law

   • Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026)Prescribes the ITR forms and who must use which form.
3. A

   Analysis

   An HUF has its own PAN and files separately from the karta. Report only HUF income. Deductions like 80C are available to HUFs under the old regime. Choose the form based on income type.

4. C

   Conclusion

   1. 1Use the HUF's PAN.
   2. 2List HUF income only.
   3. 3Choose ITR-2, 3 or 4.
   4. 4File by the due date.

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