Which ITR to File?

The following infographic will help you find out which type of income tax return is applicable to you for FY 2024-25. ITR-1 OR SAHAJ This Return Form is for a resident individual whose total income for the AY 2025-26 includes:

Total income not exceeding Rs. 50 lakh Income from Salary/ Pension; or Income from One House Property (excluding cases where loss is brought forward from previous years); or Income from Other Sources (excluding Winning from Lottery and Income from Race Horses) Long-term capital gains income u/s 112A up to Rs. 1.25 lakhs (having no brought-forward or carry-forward capital loss) Agricultural income up to Rs 5,000. Who Cannot Use ITR-1 Form? Total income exceeding Rs 50 lakh Agricultural income exceeding Rs 5000 If you have taxable capital gains If you have income from business or profession Having income from more than one house property If you are a Director in a company If you have investments in unlisted equity shares at any time during the financial year Owning assets (including financial interest in any entity) outside India, including signing authority in any account located outside India If you are a Resident-not-Ordinarily Resident (RNOR) and Non-Resident Having any foreign income If tax has been deducted under Section 194N If in case payment or deduction of tax has been deferred on ESOP If you have any brought forward loss or loss needs to be carried forward under any income head