ITR Form Selector

Answer a few questions to find whether ITR-1, 2, 3 or 4 fits your income for FY 2025-26 (AY 2026-27).

Last updated 30 Oct 2026 · Page maintained by SKAG and Associates · Editorial policy

The ITR Form Selector asks a few questions about your status and income and indicates which return form fits for FY 2025-26 (AY 2026-27): ITR-1 (Sahaj) or ITR-4 (Sugam) for simpler cases with total income up to Rs 50 lakh, ITR-2 for individuals and HUFs without business income, or ITR-3 where there is business or professional income. It applies the AY 2026-27 rules, such as long-term capital gains under Section 112A up to Rs 1.25 lakh and up to two house properties in ITR-1 and ITR-4.

1. Who is filing?

2. Residential status for the year

3. Total income for the year

4. Income from business or profession

5. Capital gains

The ₹1.25 lakh option applies only if there are no capital gains losses brought forward or to be carried forward.

6. House properties

7. Were you a director in a company at any time in the year?

8. Did you hold unlisted equity shares at any time in the year?

9. Any foreign asset, foreign income or signing authority in a foreign account?

10. Agricultural income

11. Losses brought forward or to be carried forward (any head)?

12. Any of these: lottery or race-horse winnings, deferred tax on start-up ESOPs, TDS on cash withdrawals (Section 194N)?

Suggested Return Form

ITR-1

Sahaj

Indicative only, based on the answers given. Check the instructions for the notified form before filing.

Answer the questions below for FY 2025-26 (AY 2026-27), the return filed in 2026 under the Income-tax Act, 1961 using the ITR forms notified on 30 March 2026. The suggested form updates as you answer. Returns for Tax Year 2026-27 (filed in 2027) will be under the Income-tax Act, 2025, and the forms and conditions for that year may differ.

ITR forms for AY 2026-27 at a glance

Form	Who	Main conditions
ITR-1 (Sahaj)	Resident (ordinarily resident) individual	Total income up to ₹50 lakh from salary or pension, up to two house properties, other sources (except lottery / race horses), LTCG under 112A up to ₹1.25 lakh and agricultural income up to ₹5,000; no business income
ITR-2	Individual or HUF	No income from business or profession; any capital gains, foreign assets, director, unlisted shares, income above ₹50 lakh, non-residents
ITR-3	Individual or HUF	Income from business or profession (including F&O, intraday and a partner's share from a firm), or presumptive income where ITR-4 conditions are not met
ITR-4 (Sugam)	Resident (ordinarily resident) individual or HUF, or a firm other than an LLP	Presumptive income under 44AD, 44ADA or 44AE and total income up to ₹50 lakh; the same exclusions as ITR-1 (director, unlisted shares, foreign assets, losses, more than two houses)

LLPs and firms not eligible for ITR-4 use ITR-5; companies use ITR-6; trusts and institutions claiming exemption use ITR-7.

Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify the position on the official portal or with a qualified professional before acting on any computation.

Frequently Asked Questions

Who can file ITR-1 for AY 2026-27?

ITR-1 (Sahaj) is for a resident (ordinarily resident) individual with total income up to Rs 50 lakh from salary or pension, up to two house properties, other sources such as interest (except lottery or race-horse winnings), long-term capital gains under Section 112A up to Rs 1.25 lakh and agricultural income up to Rs 5,000. It cannot be used by a company director, a person who held unlisted equity shares, or a person with foreign assets, business income or losses to carry forward.

Can I report capital gains in ITR-1 or ITR-4?

From AY 2025-26, ITR-1 and ITR-4 allow long-term capital gains under Section 112A (listed equity shares and equity-oriented funds) up to Rs 1.25 lakh, provided there are no capital gains losses brought forward or to be carried forward. Any other capital gains, including short-term gains on shares or gains on property, require ITR-2, or ITR-3 if you also have business income.

Which ITR should a freelancer or small business owner file?

If you opt for presumptive taxation under Section 44AD, 44ADA or 44AE and your total income is up to Rs 50 lakh, ITR-4 (Sugam) can generally be used, subject to exclusions such as being a director or holding unlisted shares. If you keep regular books, trade in F&O or intraday, or do not meet the ITR-4 conditions, ITR-3 applies.

Which form should NRIs use?

Non-residents and residents who are not ordinarily resident cannot use ITR-1 or ITR-4. They generally file ITR-2 if they have no business income in India, or ITR-3 if they do.

Will the same forms apply for Tax Year 2026-27?

The forms and conditions in this tool are for FY 2025-26 (AY 2026-27), filed in 2026 under the Income-tax Act, 1961. Income from 1 April 2026 falls under the Income-tax Act, 2025 as Tax Year 2026-27, and its returns will be filed in 2027 in forms notified under the Income-tax Rules, 2026, whose numbering and eligibility conditions may differ.

Due in the next 30 days

Income tax

21NovITR Filing (taxpayers under audit, companies)In 10 days · Income tax
30NovITR Filing (international / specified domestic TP)In 19 days · Income tax
7DecTDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for NovemberIn 26 days · Income tax

Full compliance calendar → Statutory dates, which can be extended by notification. General information only.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

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