An applicant with rental income that only recently started (so only 1 year of ITR is available, not the usual 2) asked whether Non-SDS applications strictly require 2 years of ITR.
- ITR isn't a hard requirement for Non-SDS — sufficient funds can substitute. A member stated plainly that ITR can be skipped if you demonstrate sufficient funds through other means (savings, FDs).
- A continuous income source strengthens the file, but isn't the only route. One member relayed advice from a consultant that a documented income above roughly 8 lakh/year makes for a 'strong' file — useful context, though not a stated hard rule from IRCC itself.
- Real examples from the thread: one applicant applied with 17 lakh in FD + GIC plus a 30k monthly income proof; another mentioned 8–10 lakh held in the account for 5–6 months as workable for Non-SDS.
Takeaway: if you're short on ITR history, lean on a well-seasoned funds balance (several months old, not last-minute) sized comfortably above the minimum requirement, and be ready to explain the income gap in your SOP rather than assuming the file is automatically weak.