Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Select the likely notified income-tax return form using current entity, income and complexity conditions.
Select likely AY 2026–27 ITR form
Suggested form
Common eligibility filters only.
ITR form—
Return type—
How This Is Calculated
ITR-1 (Sahaj) is available only to resident individuals with total income up to ₹50 lakh, from salary/pension, one house property, agricultural income up to ₹5,000, and long-term capital gains under Section 112A up to ₹1.25 lakh — with no foreign income/assets, no business income, and no complex situations. Anyone outside these limits needs ITR-2, ITR-3 (business/professional income) or ITR-4 (presumptive income), and companies/LLPs/trusts use ITR-5, 6 or 7.
Frequently Asked Questions
Who can file ITR-1 (Sahaj)?
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Resident individuals (not NRIs) with total income up to ₹50 lakh from salary/pension, one house property, other sources, agricultural income up to ₹5,000, and LTCG under Section 112A up to ₹1.25 lakh — with no foreign assets/income, no business or professional income, and no other complex situations like being a director in a company.
When do I need ITR-2 instead of ITR-1?
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ITR-2 is needed if you have capital gains beyond the ITR-1 limits, income from more than one house property, foreign income or assets, are an NRI, hold directorship in a company, or have unlisted equity shares — but still have no business or professional income.
When do I need ITR-3 or ITR-4?
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ITR-3 is for individuals/HUFs with business or professional income computed under regular provisions. ITR-4 (Sugam) is for those opting for presumptive taxation under Section 44AD, 44ADA or 44AE, with total income up to ₹50 lakh.
What happens if I file the wrong ITR form?
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A return filed on the wrong form is typically treated as defective under Section 139(9), and the department gives you a notice to correct and refile within a specified period — failing to do so can result in the return being treated as invalid.
ITR form selection — final eligibility check
The selector narrows the likely return form for AY 2026–27; it does not replace the notified form eligibility rules. Recheck status on the filing date because residence, entity type, income heads, presumptive taxation, capital gains, foreign assets/signing authority and special filing obligations can change the correct form.
Before filing
Reconcile taxpayer type and residential status with the return-form eligibility conditions.
Review every income head and special disclosure—particularly business/profession, capital gains, foreign assets/income and directorship/unlisted equity.
Cross-check the selected form against the current Income Tax Department utility/instruction set and retain the filing acknowledgement.
Scope: Determines the applicable ITR form (ITR-1 through ITR-4, primarily) for an individual/HUF taxpayer, based on income sources, residential status and other eligibility conditions entered.
Calculation logic
ITR-1 (Sahaj): eligible only for resident individuals with total income up to ₹50 lakh from salary, one house property, other sources and agricultural income up to ₹5,000 — not eligible if the taxpayer has capital gains, business income, more than one house property, or is not ordinarily resident/non-resident.
ITR-2: for individuals/HUFs with income from salary, house property, capital gains and other sources, but no business/professional income — used when ITR-1 conditions are not met (e.g., capital gains present, more than one house property, non-resident status).
ITR-3: for individuals/HUFs with income from business or profession (not on a presumptive basis, or with additional conditions that take them out of ITR-4 eligibility).
ITR-4 (Sugam): for resident individuals/HUFs/firms (other than LLPs) with presumptive income under Sections 44AD, 44ADA or 44AE, and total income up to ₹50 lakh, with similar restrictions to ITR-1 on capital gains/multiple properties/residential status.
Inputs and assumptions
Form selection is based strictly on the eligibility conditions for each form as they stand for the assessment year selected — the tool applies these as a decision tree based on the income sources and thresholds entered.
Where a taxpayer has any single condition disqualifying a 'simpler' form (e.g., unlisted equity shares held, director in a company, foreign assets), the tool escalates to the next appropriate form even if other conditions would otherwise fit the simpler form.
Exclusions and edge cases
Does not cover ITR-5, ITR-6 or ITR-7 (for firms/LLPs, companies, and trusts/specific entities respectively) — this tool is scoped to individual/HUF filers.
This is a guidance tool; the final form selection and filing remains the taxpayer's (or their preparer's) responsibility, and the e-filing portal itself will also flag form-eligibility errors on submission.