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Home > Income Tax > Help Center > Criteria for ITR Form Selection Last Updated: May 30th 2024

Income Tax Return Forms — How to select ITR-1/2/3/4 ?

Get to know which ITR form suits your income profile? Understand the form based on factors such as source of income, quantum of income, disclosures, events, and statuses.



Income Tax Return Forms - How to select ITR-1/2/3/4 ?

1. Form selection by Source of Income, Event, Disclosure


Which ITR form should you choose based on your income sources?

#Tax ProfileITR-1ITR-2ITR-3ITR-4
1Interest Income
2Single Salary / Pension
3Single House Property
4Agriculture Income upto Rs 5000
5Domestic Dividend Income
6Presumptive Taxation Income u/s 44AD (Business) / 44ADA (Professional) / 44AE (Transport Vehicles)
7More than Single Salary
8More than 1 House Property
9Agriculture Income more than Rs. 5000
10Income more than Rs. 50 lakhs
11Sale of Property
12Sale of Shares / Mutual Funds / Foreign Shares / Gold / Other Assets
13Foreign Dividend
14F&O Trading or Regular Business Income with Books
15Intraday Trading
16Business with No Books of Accounts
17Non Resident / RNOR
18Crypto Income
19Brought Forward losses from previous years
20Exempt Income
21Director in a company or Holding unlisted shares
22Partner in a Firm
23Foreign Assets and Foreign income
24Clubbing Income

2. Sources of income, events or disclosures per ITR Form


Use an Income Tax Return (ITR) form to determine which types of income are permitted to be reported?

ITR-1Interest Income, Single Salary / Pension, Single House Property, Agriculture Income upto Rs 5000, Domestic Dividend Income
ITR-4Interest Income, Single Salary / Pension, Single House Property, Agriculture Income upto Rs 5000, Domestic Dividend Income, & Presumptive Taxation Income
ITR-2Interest Income, 1 or more Salaries / Pension, 1 or more House Properties, Agriculture Income more than Rs 5000, Domestic Dividend Income, Income above Rs. 50L, Sale of Property, Shares / Mutual Funds / Foreign Shares / Gold / Other Assets, Foreign Dividend, NRI or RNOR, Crypto Income, Brought Forward losses (BFL), Exempt Income, Having a DIN, Foreign Assets or Income, Clubbing Income.
ITR-3Interest Income, 1 or more Salaries / Pension, 1 or more House Properties, Agriculture Income more than Rs 5000, Domestic Dividend Income, Income above Rs. 50L, Sale of Property, Shares / Mutual Funds / Foreign Shares / Gold / Other Assets, Foreign Dividend, NRI or RNOR, Crypto Income, Brought Forward losses (BFL), Exempt Income, Having a DIN, Foreign Assets or Income, Clubbing Income, Presumptive Taxation Income, F&O / Intraday Trading, No Books of Accounts Case, or a Partner of a Firm.


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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.