Which ITR form should I file?
A few taps to find the right return for AY 2026-27 (FY 2025-26). Indicative only — unusual cases are flagged for review.
Question 1 of 6
Who is filing the return?
Frequently asked questions
Which ITR form should a salaried individual file for AY 2026-27?
A resident salaried individual with total income up to ₹50 lakh — from salary/pension, up to two house properties and other sources (and at most ₹1.25 lakh of long-term listed-equity gains under Section 112A) — files ITR-1 (Sahaj). Beyond these limits, ITR-2 applies.
Can I file ITR-1 if I have capital gains?
For AY 2026-27, ITR-1 allows long-term capital gains on listed shares or equity mutual funds under Section 112A up to ₹1.25 lakh. Any other capital gains — property, short-term, crypto, or LTCG above ₹1.25 lakh — require ITR-2 (or ITR-3 if you also have business income).
What changed in ITR-1 (Sahaj) for AY 2026-27?
Two key changes: ITR-1 now allows up to two house properties (earlier only one), and it permits reporting small long-term capital gains under Section 112A up to ₹1.25 lakh.
Who should file ITR-4 (Sugam)?
Residents (individual, HUF, or firm other than an LLP) with presumptive business or professional income under Sections 44AD, 44ADA or 44AE and total income up to ₹50 lakh. Crossing ₹50 lakh, or having foreign assets/other capital gains, moves you to ITR-3.