ITR Forms Explained
✓ Last verified 14 Sep 2026
The short version
Different ITR forms suit different income situations - ITR-1 for simple salaried cases, ITR-2 and beyond for capital gains, multiple properties, or business income - and filing the wrong one is a common, avoidable mistake.
ITR-1 (Sahaj) suits simple cases: salary income, one house property, other minor income sources, within specified limits. ITR-2 is needed once capital gains, multiple house properties, or foreign assets/income enter the picture. ITR-3 and ITR-4 apply to business/professional income, including those using presumptive taxation. Filing ITR-1 when your actual situation requires ITR-2 (a common mistake for anyone who sold investments during the year) is one of the most frequent, avoidable filing errors - see our article on common ITR filing mistakes.
Want this worked out for your own numbers?