The right ITR form depends on who you are and the kind of income you have. This guide covers returns for income earned in FY 2025-26 (assessment year 2026-27), which is under the Income-tax Act, 1961.
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Forms at a glance
| Form | Generally for |
|---|---|
| ITR-1 (Sahaj) | Resident individuals with income up to ₹50 lakh from salary/pension, one house property and other sources, within the form's conditions |
| ITR-2 | Individuals and HUFs without business or professional income who can't use ITR-1 (for example, certain capital gains or foreign assets) |
| ITR-3 | Individuals and HUFs with business or professional income |
| ITR-4 (Sugam) | Resident individuals, HUFs and firms (other than LLPs) with presumptive business or professional income, within the form's limits |
| ITR-5 | Firms, LLPs, AOPs and BOIs |
| ITR-6 | Companies (other than those claiming exemption as charitable) |
| ITR-7 | Trusts, institutions and others filing under specified provisions |
Important changes
- The Income-tax Act, 2025 applies from 1 April 2026. Income from that date falls under Tax Year 2026-27, and new return forms are expected under the new Act.
- Each year's forms carry their own eligibility conditions. Read the instructions for the year you are filing.
Try our income tax estimator for a rough tax figure.
General guidance only. Check the notified forms and instructions on the e-filing portal or consult a tax professional.
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