Find
The form depends on who you are, your residential status and your types of income. ITR-1 and ITR-4 are simple forms for residents within limits; ITR-2 and ITR-3 cover wider cases; ITR-5, 6 and 7 are for firms, companies and trusts.
ITR
Which ITR form fits your income
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Provisions
Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026); Sec 139(1), Income-tax Act 1961 (now Sec 263(1), Income-tax Act 2025)
Analysis
Start with status: only residents can use ITR-1 and ITR-4. Then see income: salary and interest only fits ITR-1; capital gains or foreign assets need ITR-2; business or profession needs ITR-3, or ITR-4 if presumptive. Income above ₹50 lakh rules out ITR-1 and ITR-4. When in doubt, the portal asks questions and suggests a form.
Close
- Work out your residential status.
- List every type of income.
- Check limits like ₹50 lakh total income.
- Pick the form, or use the portal's help me decide option.
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