Short answer
Methylcobalamin is the form most often described this way - it's one of the two naturally active coenzyme forms of vitamin B12 in the human body (the other being adenosylcobalamin), so it doesn't need to be converted or have anything removed from it before the body can use it - unlike cyanocobalamin, which carries a cyanide moiety that must first be cleaved off before the vitamin becomes biologically active (Basic Medical Biochemistry, 6th ed.; Lippincott Illustrated Reviews Biochemistry, 8th ed.).
The nuance you should know
Strictly speaking, the gut absorption mechanism itself is essentially identical for all cobalamin forms - cyanocobalamin, hydroxocobalamin, methylcobalamin, and adenosylcobalamin all require:
- Release from dietary protein by gastric acid/pepsin
- Binding to intrinsic factor (IF) in the duodenum
- Uptake via the cubilin receptor on ileal enterocytes
(Yamada's Textbook of Gastroenterology, 7th ed. - "Absorption and homeostasis")
So there isn't a difference in the ileal uptake step between forms. The "wastage" claim commonly attached to methylcobalamin actually refers to what happens after absorption, not at the gut level:
- Cyanocobalamin must have its cyanide group stripped and replaced (with a methyl or adenosyl group) in the liver/tissues before it becomes active. This detoxification step is what marketing materials call "wastage."
- Methylcobalamin is already in an active coenzyme form, so no conversion step is needed - it's used directly in the methionine synthase reaction (homocysteine → methionine).
Katzung's Pharmacology and Henry's Clinical Diagnosis both note that cyanocobalamin and hydroxocobalamin are the "pharmacologic/stable" forms, while methylcobalamin and adenosylcobalamin are the "biologically active" forms.
Independent nutrition science sources are actually mixed on whether this translates into real-world superiority - some argue cyanocobalamin's greater chemical stability makes it just as effective for oral supplementation, and evidence that methylcobalamin is absorbed "better" (as opposed to retained longer) is limited. So the claim that methylcobalamin "absorbs easily without wastage in the gut" is more of a pharmaceutical/marketing framing (common in Indian B12 supplement branding) than a proven pharmacokinetic distinction at the intestinal absorption step itself - the real advantage of methylcobalamin is that it skips the post-absorption conversion/detoxification step, not that it's absorbed differently by the ileum.
Bottom line: If you're being asked this in an exam or product-marketing context, the expected answer is methylcobalamin. If you want the more rigorous physiological answer, all forms are absorbed the same way in the gut (via intrinsic factor-cubilin), and methylcobalamin's advantage is metabolic (already active, no cyanide to clear), not absorptive.