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Which ITR form to file
One line each. When two could apply, we pick — that is the filing.
- ITR-1 (Sahaj) — resident individual, salary/pension, one house, other sources (interest), no business, income ≤ ₹50 lakh.
- ITR-2 — individuals / HUF without business who cannot use ITR-1 (capital gains, more than one house, foreign income).
- ITR-3 — business or professional income, including F&O and intraday. ITR filing for traders with F&O income lives here.
- ITR-4 (Sugam) — presumptive 44AD / 44ADA / 44AE.
Freelancers with GST and books usually need ITR-3. Presumptive professionals can use ITR-4 if they qualify.