ITR Form Selection Guide

Detailed ITR Selection Conditions

Condition	ITR 1	ITR 2	ITR 4
Residential status
Non Resident / Not-Ordinarily Resident
Resident
Head of Income
Salary
House Property
One property
More than one property
Business / Profession
Presumptive profits u/s 44AD / 44ADA
Transport business - u/s 44AE
All other cases
Depreciation as per IT Act
Capital Gains
STCG from Depreciated assets
Slump sale u/s 50B
LTCG u/s 112A up to Rs. 1,25,000
Exemption or Deemed Capital gain u/s 54D, 54G or 54GA
All other capital gains cases
Other Sources
Winnings
Loss from other sources
Income taxable at Special rates
Income taxable under DTAA
All other cases
Deductions
Deduction u/s 57(iia) of Family pension
Other deductions u/s 57
80QQB: Royalty income of authors
80RRB: Royalty on patents
Brought Forward / Carry Forward Loss
Capital Gains head
House Property
Other losses
Other Items
Total Income > 50 lakh
Partner of a firm
Director in a company
Held unlisted equity shares in PY
Total deposits into Current Accounts > Rs.1 crore
Gross receipts in 'Return u/s 139(1) seventh proviso' table
Agriculture Income ≤ 5000
Agriculture Income > 5000
Relief u/s 90 to 91
Tax deferred on Sweat Equity Shares/Securities
Tax deferred on Sweat Equity Shares/Securities - B/F
Foreign assets and Income or Signing authority in Foreign a/c
Pass through income
TDS u/s 194B
TDS u/s 194BA
TDS u/s 194BB
TDS u/s 194-IA
TDS u/s 194N
TDS u/s 194M
TDS u/s 194S
'Business' head in 'Relief u/s 90 to 91' table
Income apportioned to spouse (Portuguese Civil Code)
Spouse is partner in Firm liable for audit (Sec 5A)
TDS/TCS transferred to/from others
Return filed u/s 139(1) seventh proviso