Filing the right ITR avoids penalties.
ITR-1 (Sahaj)
Income up to ₹50L from salary & house.
When ITR-1 Is Not Applicable
No capital gains or foreign income.
ITR-2
Salary, capital gains, or foreign assets.
ITR-3
Business income with salary or capital gains.
ITR-4 (Sugam)
Presumptive taxation up to ₹50L.
ITR-5
For LLPs, firms, AOPs, BOIs.
ITR-6
For companies not claiming exemptions.
Final Tips
Review income and consult a pro.