Income tax · form choice
The income-tax filing matrix lists foreign income and foreign assets as ITR-1 exclusions. ITR-2 names them when there is no business income.
The income-tax filing page ITR matrix says ITR-1 is not for foreign assets or foreign income. The same table lists foreign income and foreign assets under ITR-2 when there is no business or professional income.
The ITR-2 page says individuals and HUFs without business income use ITR-2 when they have foreign income or foreign assets, capital gains, more than one house, a directorship or unlisted equity, or income exceeding ₹50 lakh.
ITR-4 is not for capital gains or foreign assets on the presumptive page. Intraday or F&O trading uses ITR-3.
The personal tax chip NRI Form 15CA/15CB is remittance paperwork on the internal audit copy. It is not the same as naming foreign income on the ITR matrix.
The published Future Tax pages do not state foreign-tax treaty or asset-schedule rules on this page.
No. The income-tax filing matrix says ITR-1 is not for foreign assets or foreign income. The ITR-1 page repeats that exclusion.
The filing matrix lists foreign income and foreign assets under ITR-2 when there is no business or professional income. The ITR-2 page states the same list.
No. The published pages name foreign income and foreign assets only as form-choice rows. This page does not add treaty or schedule rules.
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