Detailed answer
ITR-1 is not available to non-residents. It is also not available where there are foreign assets, foreign income, capital gains, directorship, unlisted shares, deferred ESOP tax or total income above the notified limit.
Most NRI cases use ITR-2 because the return needs residential-status reporting and schedules for capital gains, house property, TDS and treaty positions where relevant.
Using the wrong form can trigger a defective-return notice, delay refunds and create avoidable compliance work.
Indus Tax starts NRI cases with a residential-status check, then maps India-source income and selects the correct form before preparing the return.
