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).

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 with the firm 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

30SepTax Audit Report (Form 3CA/3CB with 3CD for FY 2025-26; Form 26 from Tax Year 2026-27)In 4 days · Income tax
7OctTDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for SeptemberIn 11 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.

ITR Form Selector

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