Ideal for salaried or pension income, one home, bank interest or dividends, farm income up to ₹5,000, and—if applicable—small listed-equity long-term gains under section 112A up to ₹1.25 lakh; no business income, no short-term share gains, and no losses carried from an older year

Best when you have more than one house, farm-related income above ₹5,000, or need to use losses from an earlier year—still a salary-and-investments lifestyle, not business or heavy trading

For employees and investors who sold or switched property, shares, mutual funds, bonds, ESOPs, or unlisted stakes and need gains or losses folded in with the rest of their income

For NRIs and OCIs with money coming only from India—Indian salary, rent, interest, dividends, or sales of Indian assets—without running a full Indian shop or trading desk here

For residents who lived or worked abroad, hold foreign bank or brokerage accounts, or need credit for tax paid overseas—alongside regular Indian income