ITR-1 vs ITR-2: pick the right form first

Eligibility rules for Sahaj (ITR-1) and when you must use ITR-2.

5 min read · 2026-05-10

ITR-1 (Sahaj)

Use when all are true:

Resident individual (not RNOR).
Total income ≤ ₹50 lakh.
Salary, one house property, other sources (interest, family pension).
No capital gains, business income, or foreign assets.

ITR-2

Required if you have:

Capital gains (equity, MF, property).
More than one house property or loss carry-forward.
Foreign income or assets.
Director in a company or unlisted equity.

Wrong form = defective return

Picking ITR-1 with capital gains is a common last-minute mistake. The profiler in LastMinute ITR recommends the form from your income mix — change it early before you enter schedules.

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ITR-1 vs ITR-2: pick the right form first · LastMinute ITR