ITR Form Finder

Find the correct Income Tax Return form based on your income sources.

Answer These Questions

1. Are you a Resident Individual?

2. Is your total income > ₹50 lakh?

3. Do you have income from Business/Profession?

4. Do you have Capital Gains income?

5. Do you have more than one house property?

6. Do you have foreign income/assets?

7. Are you a Director in a company?

Recommended ITR Form

Answer the questions above to find your ITR form.

ITR Forms Overview

ITR-1 (Sahaj)

For: Resident individuals Income: Up to ₹50 lakh Sources: Salary, One House Property, Other sources (interest) NOT for: Capital gains, Business, Multiple properties, Foreign income, Directors, NRIs

ITR-2

For: Individuals/HUF without business income Income: Any amount Sources: Salary, Multiple properties, Capital gains, Foreign income, NRIs, Directors (without business) NOT for: Business/Professional income

ITR-3

For: Individuals/HUF with business income Income: Any amount Sources: All sources including business with regular books Required: When maintaining accounts/audit required

ITR-4 (Sugam)

For: Presumptive income under 44AD/44ADA/44AE Income: Up to ₹50 lakh (business) / ₹50 lakh (profession) For small business/professionals opting presumptive taxation NOT for: Capital gains, Foreign income, Multiple properties

FAQs

ITR-1 is the simplest form for salaried individuals with income up to ₹50 lakh, one house property, and no capital gains or business income.

If you have capital gains from stocks: ITR-2 (if no business). If you're a trader (F&O, intraday), it's business income requiring ITR-3.

Under 44AD/44ADA, small businesses and professionals can declare profit at 6-8% of turnover without maintaining detailed books. Use ITR-4.

ITR-4 if opting for presumptive taxation (44ADA) with income up to ₹50 lakh. ITR-3 if maintaining books or income exceeds limit.

⚠️ Disclaimer: For guidance only. Verify on e-Filing portal or consult CA.