Which ITR form should I use based on my income sources?

The selection of your ITR form depends on your income sources:

• ITR-1 (Sahaj): For salaried individuals with income up to Rs. 50 lakhs from salary, one house property, and other sources
• ITR-2: For individuals with capital gains, multiple properties, or foreign assets
• ITR-3: For individuals with business/professional income
• ITR-4 (Sugam): For presumptive business income under sections 44AD/44ADA/44AE

Choose ITR-1 if you’re a salaried person with simple income sources. If you have capital gains or foreign income, use ITR-2. Business owners should use ITR-3 or ITR-4 depending on their turnover and income type.