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As per the income tax laws, from the financial year 2017-18, Non-resident Indians are required to file returns in ITR 2, in all cases, except for business income. Non-resident Indians getting business income must file an income tax return in ITR 3. Note ITR 1 is not available anymore for NRIs.
Which ITR do I have to fill for two incomes, such as commissions -194H and Salary? If income is from salary or other sources of income, then ITR-1 is applicable. While ITR-3 would be used if commission is business income of the individual.
ITR 1 applies to individuals who earn income from salary, rent, or interest. ITR 4 is applicable to people who have income from interest, salary, or rent and business income opted for a presumptive taxation scheme.
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Confused about which ITR form to use for filing taxes? ITR 1 is for residents with income from salaries and other sources, ITR 2 is for those without business income, and ITR 4 is for those using presumptive taxation.
ITR-1 can be filed by a Resident Individual whose: Total income does not exceed ₹ 50 lakh during the FY. Income is from salary, one house property, family pension income, agricultural income (up to ₹5000/-), and other sources, which include: o Interest from Savings Accounts.
Log in to the official website of .incometaxindia.gov.in. Select the year on the right side of the page. You will find ITR 1 form download option in the first column. Click on the PDF icon to download the form.

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