In my opinion Itr 1 can be filed if an assessee has
GTI <50lakhs, Inc from salarires, one house property, income from other sources( exept remuneration to directors and Inc from unlisted shares). since assesee has only ifos and that too less than 50 lakhs .... I prefer filing itr 1
If earning of commission is regular basis it would be trated income from business or profession. Otherwise in case of occassinal receipt of commission it would be treated as Income from other sources. So in 1st case you will have to file itr 3 and in 2nd case itr 1 will do.
In your case, if the Income from commission is one time and/or casual in nature (some time it may be there and some time it may not be there) then it needs to be considered as income from other sources. And you can file Form ITR 1 for same
However, if the income from commission is going to be substantial, every year and year after year, if it's regular in nature, like this year and thereafter if every year you will going to receive this income, than such income shall fall under income from business. And you can file return ITR 3 for same
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