Which ITR form applies to F&O and intraday trading income?

Income from futures and options (F&O) and from intraday equity trading is treated as business income, so it is reported in ITR-3. A tax audit may apply depending on your turnover and profit, and the non-audit due date for ITR-3 for AY 2026-27 is 31 August 2026 (31 October 2026 where an audit applies).

Filing season · AY 2026-27 (FY 2025-26)

ITR Filing AY 2026-27: which form, which due date, and the special cases

Q: What is the ITR due date for AY 2026-27?

For AY 2026-27 (FY 2025-26), non-audit taxpayers filing ITR-1 or ITR-2 (salary, pension, house property, capital gains and other income, with no business or professional income) have a due date of 31 July 2026. Non-audit taxpayers with business or professional income filing ITR-3 or ITR-4 have a due date of 31 August 2026. Taxpayers whose accounts require a tax audit generally file by 31 October 2026, with the audit report due around 30 September 2026. A belated return can be filed up to 31 December 2026. Always confirm the current dates on the Income Tax Department portal, as deadlines can be extended.

Q: Can salaried taxpayers still use ITR-1 for AY 2026-27?

Yes, with an expanded scope. From AY 2026-27, ITR-1 allows income from up to two house properties (previously one), provided the other conditions are met: total income up to Rs 50 lakh, no business or professional income, and capital gains only within the limited cases the form permits. If you have larger capital gains, foreign assets, or business income, you must use ITR-2 or ITR-3 instead.

Reviewed by Finin2min Editorial Desk · Last reviewed 24 July 2026

Start here. Identify the correct Income Tax Return form for your income, confirm whether your due date is 31 July or 31 August 2026, and jump straight to the detailed guide for your situation — F&O, crypto, capital gains, foreign assets and more.

Last reviewed 24 July 2026 · Educational reference — verify current dates and rules on the Income Tax Department portal before filing.

1. Confirm your due date

Deadlines for AY 2026-27 depend on your return form and whether a tax audit applies — not a single blanket date. The categories below reflect the position under the Finance Act 2026 amendment to Section 139(1).

Who you are	Return form	Due date
Salaried / pensioner / other income, no business or professional income	ITR-1 or ITR-2	31 July 2026
Business or professional income, no tax audit required	ITR-3 or ITR-4	31 August 2026
Accounts subject to tax audit	ITR-3 / ITR-5 etc.	31 October 2026 (audit report ~30 Sep 2026)
Missed the due date — belated return	Applicable ITR	31 December 2026

Revised returns: a revised return under Section 139(5) can generally be filed up to 31 December 2026 or before your assessment is completed, whichever is earlier — but confirm the live deadline on the portal before you rely on it, as the revised-return window has been the subject of recent amendment. See belated vs revised vs updated returns, or for full deadline and additional-tax detail on ITR-U specifically, see belated, revised & updated ITR (ITR-U): deadlines and penalties.

2. Which ITR form applies to you?

Pick the description that matches your main income for FY 2025-26. Each card links to the detailed eligibility guide. Not sure filing is even mandatory for you? Check the mandatory ITR filing conditions under Section 139(1) first.

Not sure?

Which ITR form should you use?

A plain-English walk-through of ITR-1 vs ITR-2 vs ITR-3 vs ITR-4 by income type.

Start here Salary / pension

ITR-1 eligibility for AY 2026-27

Now allows up to two house properties and limited LTCG — but check the income and disqualification gates.

ITR-1 (Sahaj) Capital gains / investments

Capital gains: ITR-2 or ITR-3?

When share and mutual-fund gains stay in ITR-2 as investments, and when trading pushes you into ITR-3.

ITR-2 / ITR-3 Presumptive / professionals

44ADA, 44AD, 44AE and ITR-4

Presumptive business or professional income, the eligibility conditions, and the 31 August deadline.

ITR-4 (Sugam) What changed

New ITR form changes for AY 2026-27

CBDT's notified changes: two house properties in ITR-1, new capital-gains fields and regime disclosures.

All forms Calendar

ITR filing calendar & due dates

Every AY 2026-27 date in one place: original, audit, belated and revised-return timelines.

Deadlines

3. Special cases and specific incomes

The situations people most often get wrong. Each links to a focused guide with the form, schedule and deadline that apply.

Derivatives

F&O income: ITR-3, audit & due date

Futures & options is business income → ITR-3. When audit applies and whether your date is 31 Aug or 31 Oct.

Intraday

Intraday trading in your ITR

Speculative business income, turnover, audit and loss carry-forward — how it differs from F&O.

Crypto / VDA

Crypto & VDA tax: 30% + 1% TDS

The flat 30% rate, Section 194S TDS, Schedule VDA and which ITR form to use.

Digital gold

Digital gold sold in FY 2025-26

Which ITR and filing deadline apply when you redeem or sell digital gold.

Capital gains

Capital gains & the Income-tax Act 2025

What the 2025 Act reorganises — and why FY 2025-26 returns still use the 1961 Act section numbers.

Foreign assets

Schedule FA: foreign shares, accounts, ESOPs

The disclosure residents most often miss — and the penalties for getting it wrong.

Job change

Two Form 16s / multiple employers

How to consolidate salary and TDS across employers correctly using Form 12B.

NRI

NRI capital gains on Indian assets

Shares, mutual funds and the reporting and TDS points NRIs must get right.

4. Before you file — and after

Reconcile your pre-filled data first, then know what the intimation means and how to correct mistakes.

Before filing

Fix AIS / 26AS mismatches first

Reconcile the Annual Information Statement and Form 26AS before you file to avoid a notice.

After filing

Section 143(1) intimation

How to read the intimation: refund, demand or no change — and what to do next.

Corrections

Belated vs revised vs updated (ITR-U)

Which correction route applies, the deadlines, fees and what carry-forward you may lose.

5. Run the numbers

Estimate your liability before filing, then browse the full library of guides and tools.

Calculate your income tax for AY 2026-27

Old vs new regime, with the current slabs and Section 87A rebate.

Income Tax Calculator Advance Tax Planner HRA Exemption

More: all calculators · Finance Insights · knowledge hubs · knowledge center

Frequently asked questions

What is the ITR due date for AY 2026-27?

It depends on your form. Non-audit ITR-1/ITR-2 filers (no business or professional income) file by 31 July 2026; non-audit ITR-3/ITR-4 filers (business or professional income) file by 31 August 2026; audit cases by 31 October 2026; and a belated return can be filed up to 31 December 2026. Confirm current dates on the Income Tax Department portal, as they can be extended.

Can salaried taxpayers still use ITR-1 for AY 2026-27?

Yes, and the scope is wider — ITR-1 now allows income from up to two house properties (previously one), provided total income is up to ₹50 lakh, there is no business or professional income, and any capital gains fall within the limited cases the form permits. Larger capital gains, foreign assets or business income push you to ITR-2 or ITR-3.

Which ITR form applies to F&O and intraday trading?

Both are treated as business income and reported in ITR-3. A tax audit may apply depending on turnover and profit; the non-audit ITR-3 due date for AY 2026-27 is 31 August 2026 (31 October 2026 where an audit applies).

Do I use the new Income-tax Act 2025 section numbers this year?

No. For gains and income in FY 2025-26 (your AY 2026-27 return), continue to use the Income-tax Act, 1961 section references. The Income-tax Act, 2025 renumbering applies to income arising from 1 April 2026 onward.

2026 decision and source-control layer

AY 2026-27 continues under the Income-tax Act, 1961. Form selection must follow the taxpayer’s actual heads of income, residence, business/profession status, capital gains and eligibility conditions. Do not apply the Income-tax Act, 2025 Tax Year 2026-27 form numbering to AY 2026-27.

Action checklist

Confirm taxpayer/entity/transaction facts and the relevant period.
Open the controlling primary source and check later amendments/corrigenda.
Document the numerical or legal conclusion with reproducible workings.
Retain filing/order/approval acknowledgement where an action is taken.

Search-intent boundary

This URL remains the primary page for its existing topic.
More specific calculators/forms/rules should support—not duplicate—this intent.
Internal links should take users to the next executable step.

User-value check: Filing season · AY 2026-27 (FY 2025-26) ITR Filing AY 2026-27: which form, which due date, and the special cases Start here. Identify the correct Income Tax Return form for your income, confirm whether your due date is 31 July or 31 August 2026 , and jump straight to the detailed guide for your situation — F&O, crypto, capital gains, foreign assets and more. Last reviewed 24 July 2026 · Educational reference — verify

Primary-source starting points

Income Tax Department portal

Reviewed 22 August 2026. Always test later amendments, corrigenda and portal implementation before a live filing or transaction.