Which ITR Form Should I File?
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How it is calculated
The right ITR depends on who you are and where your income comes from. ITR-1 (Sahaj) is for resident individuals with salary, one house and other-source income up to ₹50 lakh. ITR-2 adds capital gains, more than one house, foreign assets, director/unlisted-share holders and income above ₹50 lakh (but no business). ITR-3 is for individuals/HUF with business or professional income; ITR-4 (Sugam) is for residents under presumptive taxation (44AD/44ADA/44AE) up to ₹50 lakh. Firms/LLPs file ITR-5 and companies file ITR-6.
Frequently asked questions
Who can file ITR-1 (Sahaj)?
A resident individual with total income up to ₹50 lakh from salary, one house property and other sources (like interest). You cannot use ITR-1 if you have capital gains, business income, more than one house, foreign assets, or are a company director.
What is the difference between ITR-1 and ITR-2?
ITR-2 is for individuals/HUF with no business income who have capital gains, more than one house, foreign assets, director/unlisted shares, or income above ₹50 lakh — situations ITR-1 does not allow.
Which ITR do I file if I trade in stocks?
Occasional capital gains are reported in ITR-2. If you trade as a business (F&O or intraday treated as business income), you file ITR-3 (or ITR-4 if you opt for presumptive taxation and qualify).
Which ITR is for small businesses and freelancers?
If you opt for presumptive taxation under 44AD (business) or 44ADA (professionals) and your income is within ₹50 lakh, you file ITR-4 (Sugam). Otherwise, business/professional income goes in ITR-3.
Related reading
India Law Simplified is an AI-assisted tool, not a substitute for a licensed CA or advocate. Tax rules and limits change with each Finance Act — verify before relying on any figure.