ITR-1
Salary, pension and simple incomeBest for: Resident individual with salary/pension, one house property and basic other income, subject to eligibility.
Care point: Not suitable for capital gains, business/profession income, foreign assets or complex cases.
ITR-2
Capital gains and non-business complex incomeBest for: Individuals/HUFs with capital gains, multiple house properties, foreign assets/income or other non-business complexity.
Care point: Not for business or professional income where books/Balance Sheet/P&L are required.
ITR-3
Business or profession with detailed workingBest for: Business/profession cases, partners, detailed books, Balance Sheet, Profit & Loss and bank-ledger review.
Care point: Needs careful document review; not a quick basic return case.
ITR-4
Presumptive business/professionBest for: Eligible presumptive income cases under sections like 44AD, 44ADA or 44AE, subject to limits and conditions.
Care point: Not for ineligible turnover, capital gains, foreign assets or detailed books cases.