Not sure whether to file ITR-1, ITR-2, ITR-3 or ITR-4 this year? Answer a few questions and this free CA-built selector applies the exact AY 2026-27 eligibility rules – including this year’s changes: ITR-1 and ITR-4 now allow up to TWO house properties, the LTCG window of Rs 1.25 lakh under Section 112A stays available in ITR-1/4, and business filers without audit get the new 31 August due date. Firms, LLPs, companies and trusts are covered too.
1Who is filing?
2Business or professional income (tick all that apply)
3Capital gains and crypto
4Special situations (tick all that apply)
The forms at a glance (AY 2026-27)
| Form | Who | Key limits | Due date |
|---|---|---|---|
| ITR-1 Sahaj | Resident (ROR) individual – salary/pension, up to 2 house properties, other sources, agri up to Rs 5,000, listed-equity LTCG up to Rs 1.25 lakh | Income up to Rs 50 lakh; long exclusion list (director, unlisted shares, foreign assets, crypto, any STCG…) | 31 July 2026 |
| ITR-2 | Individuals/HUF without business income – capital gains, multiple properties, NR/RNOR, over Rs 50 lakh | No business/profession income; partners excluded | 31 July 2026 |
| ITR-3 | Individuals/HUF with business/profession income – regular books, F&O, partners of firms, crypto trading | – | 31 August 2026 (no audit) / 31 October 2026 (audit) |
| ITR-4 Sugam | Resident individual/HUF/firm (not LLP) on presumptive 44AD/44ADA/44AE, plus salary and up to 2 house properties | Income up to Rs 50 lakh; same exclusions as ITR-1 | 31 August 2026 |
| ITR-5 | Firms, LLPs, AOP, BOI | – | 31 Aug / 31 Oct (audit) |
| ITR-6 | Companies (not claiming Section 11 exemption) | – | 31 October 2026 |
| ITR-7 | Trusts, charitable institutions, political parties (Sections 139(4A)-(4D)) | – | 31 October 2026 |
Frequently asked questions
I am salaried with a small LTCG on mutual funds. Can I still file ITR-1?
Yes – if the LTCG is under Section 112A (listed equity/equity funds), does not exceed Rs 1.25 lakh, and you have no capital loss brought forward or to carry forward. Any STCG, or LTCG on property/gold/debt, needs ITR-2.
I have salary and an F&O loss. Which form?
ITR-3 – F&O is non-speculative business income, profit or loss. Filing ITR-3 also lets you carry the loss forward (only if filed by the due date – 31 August 2026 for non-audit).
I am a partner in a firm with only profit share. ITR-2?
No – partners file ITR-3 even where the only receipt is exempt profit share, and certainly where remuneration or interest is received from the firm.
I am an NRI with salary and some capital gains. Which form?
ITR-2 – non-residents and RNORs cannot use ITR-1 or ITR-4 regardless of income level or sources.
What happens if I file the wrong form?
CPC can treat the return as defective under Section 139(9), giving 15 days to correct it – and an ignored notice makes the return invalid. If you have received such a notice, see our 139(9) response tool.
Is it wrong to file a higher form than needed?
No – a person eligible for ITR-1 may validly file ITR-2, and an ITR-4 filer may use ITR-3. The reverse is what causes defective-return notices.