Tax · Free tool
ITR Form Selector
ITR-1 (Sahaj) for simple salaried income ≤ ₹50L. ITR-2 for capital gains / multiple properties / foreign income. ITR-3 for business / professional. ITR-4 (Sugam) for presumptive income (44AD/44ADA/44AE).
Salaried + 1 house property + interest, income ≤ ₹50L.
How the selector decides
The decision is driven by the nature and quantum of your income, not your profession label. Salary alone + one house + interest + small agri ≤ ₹5,000 + total ≤ ₹50 lakh → ITR-1. Add capital gains, foreign income, more than one property, crypto / virtual digital assets, or director/unlisted-share holding → ITR-2. Any business or professional income (other than presumptive) → ITR-3. Presumptive income under 44AD / 44ADA / 44AE with turnover within limits → ITR-4.
Worked example
A Bengaluru engineer with ₹22 lakh CTC + ₹50,000 FD interest + ₹40,000 LTCG from equity cannot file ITR-1 (capital gains disqualify it) — must use ITR-2. A consultant earning ₹35 lakh professional fees opting for 44ADA presumptive (50% deemed income) files ITR-4. The same consultant if they want to claim actual expenses (laptop, internet, rent of co-working) must file ITR-3 with books of account.
Common disqualifiers from ITR-1
- Income > ₹50 lakh (including exempt LTA, gratuity)
- Any capital gains (even ₹100 from equity)
- Crypto / VDA gains
- Director in any company / holds unlisted shares
- Foreign income, foreign assets, or RNOR/NR status
- More than one house property
- Agricultural income > ₹5,000
Once you know the form, run the numbers through our income tax calculator and decide between old vs new regime with the old vs new tax calculator.
FAQ
Why does using the wrong ITR form matter?
Income tax department auto-rejects mis-filed returns. You then file a revised return — but lose the late-filing benefit. Worse, AIS-based scrutiny flags mismatches faster now (post-2022).
Can I file ITR-1 if I sold a flat?
No — capital gains must use ITR-2. Even ₹1 of capital gain takes you out of ITR-1.
Which form for crypto income?
ITR-2 if crypto is your only special income source. ITR-3 if combined with business / professional income (most freelancers who also trade crypto).