Income tax return (ITR) form 1, or Sahaj, is designed for salaried taxpayers with straightforward finances who earn under ₹50 lakh annually. Individuals with capital gains or foreign income, annual income of over ₹50 lakh or income from more than one house property fill ITR-2. ITR-3 is filled by individual or Hindu Undivided Families earning from proprietor profession or business.