The 4 forms are designed on a hierarchical order and the forms should be referred as below. The 'Assessee' with lower form relevance should not go for higher one.
| Case # | Income from Salaries and Interest under head “Other Sources” | Any income other than “Partnership”, and/or “Proprietorship” | Income from Partnership in business | Income from Proprietorship business | ITR Form |
| Case 1. | Yes | X | X | X | ITR - 1 |
| Case 2. | Yes / No | Yes | X | X | ITR - 2 |
| Case 3. | Yes / No | Yes / No | Yes | X | ITR - 3 |
| Case 4. | Yes / No | Yes / No | Yes / No | Yes | ITR - 4 |
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