Which itr to file itr-1 or 3

Ashok (Engineer) (48 Points)

20 July 2017  

Hi,

In FY16-17, my relative worked for a US company, for a duration of 2-3 months, which transferred money directly to his bank account. The company did not deduct any tax from the payment as it was a direct credit to his account. I'm not sure whether it can be referred to as salary.

Afterwards, he joined a regular company in his city which transferred salary to his account, just like any other company, after deductions, PF etc. They have issued Form 16 also.

Query: Which ITR should he file for FY16-17? Since the income from the first company was not exactly a salary (direct credit without any deductions), can he list it out as business and file ITR-3?