Filing Income Tax Returns (ITRs) is both easy, and complicated. Easy as the forms are online and partially pre-filled and complicated as the number of mandatory disclosures have increased over the years. The ITR forms a taxpayer has to use will depend on her residential status and the total income earned from various sources during a financial year (FY). Salaried individuals use the ITR-1 or ITR-2 form to file their tax returns. The ITR-1 form is also called the Sahaj form (meaning simple). ITR 2 is slightly complex as it requires more disclosures and details. Here are a few things