This document compares the different types of income that can be reported on each of the main Indian income tax return (ITR) forms. ITR 1 Sahaj is for individuals with income from salary/pension and income from one house property. ITR 2 is for individuals and HUFs not carrying out business/profession with income from capital gains, income from other sources, and more than one house property. ITR 3 is for individuals and HUFs having income from a proprietary business or profession.

1. Nature of Income ITR 1 Sahaj ITR 2A ITR 2 ITR 3 ITR 4
Income from Salary / Pension YES YES YES YES YES
Income from One House Property (excluding brought
forward loss)
YES YES YES YES YES
Income from more than one House Property YES YES YES YES
Capital Gains (Short term and Long Term) YES YES YES
Income from Business / Profession YES
Income from other sources (excluding winning from
lottery and income from race horses)
YES YES YES YES YES
Winning from lottery and income from race horses YES YES YES YES
Agricultural income in excess of Rs. 5,000 YES YES YES
Loss under the head “Income from Other Sources” YES YES YES
Assets (including financial interest) outside India YES YES YES
Income from any source outside India YES YES YES
Partnership Income YES YES
SELECT YOUR INCOME TAX RETURN FORM