In this article
| If you are... | Form |
|---|---|
| Resident salaried, income up to ₹50L, one house property | ITR-1 |
| Salaried with capital gains, foreign assets or income above ₹50L, or NRI | ITR-2 |
| Business/profession (regular books) | ITR-3 |
| Presumptive business/professional income (44AD/44ADA) | ITR-4 |
Special cases
- Directors and holders of unlisted shares cannot use ITR-1 or ITR-4.
- F&O or intraday traders file ITR-3.
- Freelancers with 44ADA can use ITR-4, otherwise ITR-3.
Use the ITR form finder for a quick answer. The conditions change every year, so verify with the current instructions.
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General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.
