A starting point, not final eligibility
The income head decides the form before the tax number does
A simple salary return may begin with ITR-1. Capital gains or foreign assets can move the starting point to ITR-2. Business or professional income can require ITR-3 or, when every condition is met, ITR-4.
| Possible starting point | Typical direction | Stop and inspect |
|---|---|---|
| ITR-1 | Eligible resident individual with supported salary, one house-property and ordinary other-income circumstances within the current form limits. | Capital gains, multiple house properties, foreign assets, business income and other exclusions in the official instructions. |
| ITR-2 | Individual or HUF without business or professional income when ITR-1 is not available. | The exact capital-gain schedules, foreign assets, director or unlisted-share details, brought-forward loss and residency disclosures. |
| ITR-3 | Individual or HUF with income from business or profession when a presumptive return does not cover the case. | Books, audit, partner remuneration, balance-sheet and other business schedules. |
| ITR-4 | Eligible resident individual, HUF or firm using specified presumptive-income provisions and meeting every form condition. | Turnover, activity, residence, asset and income exclusions; presumptive treatment is not automatic. |
Why this page does not output one final form
Open official ITR forms and utilities ↗Form eligibility changes with facts that a short quiz can easily miss. Open the current official form page and utility after listing every income head, asset, loss and status.