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Which ITR Form Should You File for AY 2026-27?
ITR-1, ITR-2, ITR-3 or ITR-4 — the right form depends on your income sources and residential status. Here's how to tell.
picking the wrong itr form can get your return treated as defective under section 139(9). the form is decided by your income sources, total income and whether you're a resident.
The Four Common Forms
| form | who it's for |
|---|---|
| ITR-1 (Sahaj) | resident with salary / one house property / other income, total income up to ₹50 lakh |
| ITR-2 | capital gains, more than one house property, foreign income/assets, income above ₹50 lakh, or NRIs (no business income) |
| ITR-3 | income from business or profession (with books) |
| ITR-4 (Sugam) | presumptive business/profession under section 44AD / 44ADA |
Quick Rules of Thumb
- have capital gains (shares, mutual funds, crypto, property)? → at least ITR-2;
- run a business or profession with regular books? → ITR-3;
- opted for presumptive taxation (44AD/44ADA)? → ITR-4;
- an NRI, or hold foreign assets/income? → ITR-2 (or ITR-3 with business).
Still Unsure?
edge cases — company directors, unlisted shares, esops, clubbing of income — can change the answer. use our which-itr selector for an indication, then let us confirm and file the correct form for you.