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    <title>How to file return of income?</title>
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    <description>Returns of income may be filed electronically through the official portal or, in specified cases, by hard copy at the local Income-tax office. ITR form choice depends on taxpayer status and income: ITR 1 (Sahaj) for resident salaried individuals with one house property and other sources; ITR 2 for individuals/HUFs with remunerative receipts from partnership; ITR 3 for proprietary business/professional taxpayers; ITR 4 (SUGAM) for those opting for presumptive taxation. Forms and guides are available on the government website.</description>
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      <description>Returns of income may be filed electronically through the official portal or, in specified cases, by hard copy at the local Income-tax office. ITR form choice depends on taxpayer status and income: ITR 1 (Sahaj) for resident salaried individuals with one house property and other sources; ITR 2 for individuals/HUFs with remunerative receipts from partnership; ITR 3 for proprietary business/professional taxpayers; ITR 4 (SUGAM) for those opting for presumptive taxation. Forms and guides are available on the government website.</description>
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