1Which ITR form should a salaried person file?
ITR-1 (Sahaj) for simple salary, one house and interest income within the limit — but switch to ITR-2 if you also have capital gains, more than one house, or foreign assets.
Filing the wrong ITR form is one of the most common reasons a return is treated as defective. Choosing correctly is simple once you know what each form is for. Here's how to pick the right ITR form. The exact eligibility limits are confirmed for your case.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-15
Quick answer
ITR-1 for simple salary, ITR-2 for capital gains, ITR-3 for business, ITR-4 for presumptive income. Here's how to pick the right one.
ITR-1 is for a resident individual with salary or pension, one house property, and other income like interest, within the prescribed income limit. It's the simplest form — but you can't use it if you have capital gains, business income, more than one house, or foreign assets. Most straightforward salaried filers use this.
If you have capital gains (from shares, mutual funds or property), more than one house property, foreign income or assets, or you're a director — but no business or professional income — ITR-2 is your form. Salaried people who also invest in the markets usually move from ITR-1 to ITR-2.
If you run a business or profession and keep regular books — rather than declaring presumptive income — you file ITR-3. It also covers partners in firms. This is the form for those claiming actual expenses against business income.
The form follows your income, not your occupation: add capital gains and you need ITR-2; keep business books and you need ITR-3; choose presumptive and you use ITR-4. If your sources are mixed, pick the form that covers the most complex one you have.
ITR-1 (Sahaj) for simple salary, one house and interest income within the limit — but switch to ITR-2 if you also have capital gains, more than one house, or foreign assets.
ITR-4 (Sugam) — for income declared under 44AD (business), 44ADA (profession) or 44AE (transport), within the eligible limits. Most freelancers and small businesses on presumptive use it.
Your return can be treated as defective , requiring correction within a time limit. Choosing the form that matches your income types — capital gains, business books or presumptive — avoids this.
Not sure which ITR form fits your income? Write to the firm and we'll pick the right one and file it correctly.