FORM SELECTION GUIDE

ITR-1, ITR-2, ITR-3 or ITR-4:
Which ITR Form Should You File?

Selecting the wrong form is the most common reason for defective returns. Find out which form applies to your exact income profile to avoid tax notices.

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The Form Selection Matrix

Depending on your income sources, here is a quick overview of which form might apply to your situation for the current Assessment Year.

Your Situation / Income Source
Possible ITR Form
Salary Income
ITR-1 or ITR-2 (Depending on exact facts & limits)
Capital Gains
ITR-2 (In applicable cases like shares/property sale)
Business / Profession
ITR-3 or ITR-4 (Depending on specific eligibility)
Presumptive Income
ITR-4 (Where eligible under sections 44AD/44ADA)
Important: No Absolute Rules

According to the current guidance of the Income Tax Department (Income Tax India), ITR form eligibility depends entirely on your exact income type, residential status, and other strict conditions. The above matrix is a general indicator. You must always update your selection based on the current Assessment Year (AY) rules.

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Reviewed by Saifi Tax Compliance Team Verified Tax Guide

Prepared and updated by the tax & legal compliance specialists at Saifi Tax Solutions (Dehradun). We help salaried individuals, freelancers, and MSMEs across India file accurate, notice-free Income Tax and GST returns.

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