ITR 1 or ITR 2 - which field in form 16 would determine whether the IT returns has to be ITR1 or ITR

Sir/Madam,

For a person with only Salary income, I am looking for help to understand whether ITR1 or ITR2 should be used for filing returns.

I understand that if the income is more than 50L, then ITR2 is used. But not sure on what 'income' means here. And I do not know which row in the Form 16 would have to be >50L. There are several rows that has word as income in the document. Which of these would determine whether ITR2 is needed...

  • Section 1 (a): Salary as per provisions contained in section 17(1)
  • Section 3: Total amount of salary received from current employer
  • section 6: Income chargeable under the head "Salaries"
  • section 9: Gross Total Income
  • section 12: Total taxable income

Which of the above sections determine the amount that leads to ITR2 ?

Replies (6)
Quick Summary
This discussion clarifies which field in Form 16 dictates whether you should file ITR 1 or ITR 2. The key determining factor is your 'Total Taxable Income' (Section 12). If this amount exceeds 50 lakhs, you will need to file using ITR 2, even if your only income source is salary. The tax filing utility can also help guide you to the correct form.

Consider Sec. 12 Gross Total Income ...

You may consider the taxable income after considering all exemptions and deductions
I would leave it upto the utility.
i would fill itr1
the utility would itself notify me if i have chosen wrong itr.
Even if it salary , if taxable income exceeds 50lacs then ITR-2 is applicable

Thanks for the responses...

Just to confirm that it is Section 12: Total Taxable Income, value/amount that needs to be used for determining whether ITR 1 or ITR 2?

Total taxable income

Read more at: https://www.caclubindia.com/forum/itr-1-or-itr-2-which-field-in-form-16-would-determine-whether-the-it-returns-has-to-be-itr1-or-itr-592171.asp#reply
Total taxable income

Read more at: https://www.caclubindia.com/forum/itr-1-or-itr-2-which-field-in-form-16-would-determine-whether-the-it-returns-has-to-be-itr1-or-itr-592171.asp#reply
Yes. Total Taxable Amount has to be considered for deciding ITR-2/ITR-1

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