Filing of ITR

This discussion clarifies which Income Tax Return (ITR) form an individual receiving both a state government pension and insurance commission should file for FY 2019-20. The consensus is that ITR-3 is the appropriate form. Pension income is typically declared under the 'Salary' head, while insurance commission is considered business income and should be reported under the 'Profits and Gains from Business or Profession' (PGBP) head.