ITR Form Selection for Salary Arrears – FY 2024–25

To determine which ITR form you should file for AY 2025-26, let's break down the details¹ ²: - *ITR-1 (SAHAJ)*: This form is applicable for individuals with a total income up to ₹50 lakh from sources like: - *Salary/Pension* - *One House Property* - *Other Sources* (interest, family pension, dividend, etc.) - *Agricultural Income* up to ₹5,000 However, ITR-1 cannot be used by individuals who are directors in a company, hold unlisted equity shares, or have assets outside India. - *ITR-2*: This form is suitable for individuals and HUFs with income from: - *Salary/Pension* - *House Property* (more than one house or loss under the head "Income from House Property") - *Capital Gains* - *Other Sources* Given that you're claiming relief under Section 89(1) for salary arrears and filing Form 10E, you can likely file *ITR-1* if your income sources are limited to salary, one house property, and other specified sources, and you don't exceed the ₹50 lakh total income limit or fall under any of the ineligible categories. Relevant Rule Position:

According to the Income Tax Department, individuals with income from salary, house property, and other sources can file ITR-1. Since salary arrears relief under Section 89(1) doesn't necessarily require business income reporting, ITR-1 might suffice. However, ensure you meet the