Most of the income-tax file in Basti district, and a large part of it in Gorakhpur and Ayodhya, is not a company. It is a proprietor, sometimes an HUF, with a shop or a mill, some land, a house, and a bank statement that AIS already knows more about than the family does.
Which ITR
ITR-1 is a small box. The moment there is business income, more than one house property of a certain kind, foreign assets, or a capital gain, a different form applies (ITR-2, ITR-3, ITR-4 for presumptive). Choosing the wrong form is a 139(9) defective return, not a small mistake. Presumptive taxation (44AD / 44ADA) is a choice with conditions; it is not a scheme for hiding stock.
Agricultural income
Agricultural income is exempt, and it is still reported. It affects the rate on non-agricultural income. Land that is sold is often not agricultural income at all; it is capital gains, with stamp-duty value lurking in section 50C. Families who think of themselves as farmers discover this at assessment. Report the agriculture; do not use it as a residual head for everything that came in cash.
AIS, TIS and the bank
The Annual Information Statement now shows interest, property, cash deposits, securities, GST turnover in many cases. The return should be written with AIS open. A mismatch is not always income; it is always a question. Refunds then follow the return — see how to track an income-tax refund.