ITR -2 Form is filed by Resident Individuals and HUF not having income from profits of a business or profession and with a total income above ₹ 50 Lakh.
This ITR is also filed by Non-ordinary Residents & Non-Residents.
Eligibility:
Filed by residents of India with Total Income above ₹ 50 Lakh
Income can be from salaries, more than one House Property, Other Sources Income & Capital Gains or Losses.
Agricultural Income is above ₹ 5 Thousand.
Can also include NRI income, foreign income/assets.
Can filed Taxpayers holding directorship in a company or holding unlisted equity shares.

ITR -3 is for Resident Individuals and HUF having income from Profits & Gains of Business or Profession whose turnover exceeds ₹ 2 Crore.
Eligibility:
Includes both Audit & Non-Audit cases.
Includes income of partner of a firm, but does not include any business income from a proprietorship firm.

ITR -4 is for Resident Individuals, HUFs & Firms (other than LLP) who have opted for Presumptive Taxation Scheme u/s 44AD, 44ADA & 44AE.
Eligibility:
Includes Salaried income, One House Property Income, Other Sources Income.
Gross Turnover should be up to ₹ 2 Crore.
Income of Individuals, HUFs & Non-LLP Firms having income up to ₹ 50 Lakhs.

ITR -5 is for people other than – individual, HUF, company and person filing Form ITR-7 as established by Rule 12 of Income-tax Rules, 1962.

Eligibility:
ITR-5 is filed by: -
Firms
LLPs (Limited Liability Partnership)
AOP (Association of Persons)
BOI (Body of individuals)
AJP (Artificial Juridical Person)
Local Authority as per Section 160 (1) (ii) or 160 (1) (iv)
Cooperative Society
Society registered under the Societies Registration Act 1960
Trusts not eligible for filing ITR-7
Estate of deceased person or estate of insolvent
Business Trust u/s 139 (4E)
Investment Fund u/s 139 (4F)