Simplified forms aren't for everyone. Check key exceptions before filing.

Individuals with income up to ₹50 lakh from salary, pension, or other sources.

For business owners and professionals with presumptive income up to ₹50 lakh.

Have capital gains from stocks or property? Skip ITR-1 and ITR-4.

More than one house? ITR-1 isn’t for you. Consider ITR-2 or ITR-3.

Earning abroad or holding foreign assets? File ITR-2 or ITR-3.

Directors, unlisted share investors, or those earning over ₹50 lakh? Avoid ITR-1 and ITR-4