ITR Form Selector — Which ITR Form Should You File?
The Income Tax Department prescribes different ITR forms based on your income sources, amount, and circumstances. Filing the wrong form can lead to your return being treated as defective. This tool walks through the official eligibility criteria for ITR-1 (Sahaj), ITR-2, ITR-3, and ITR-4 (Sugam) for AY 2026-27 (FY 2025-26) and tells you which one applies, along with your filing due date.
ITR-1 (Sahaj) — For Simple Salary Returns
ITR-1 is for resident individuals with total income up to ₹50 lakh, from salary/pension, at most one house property, other sources (interest, family pension), agricultural income up to ₹5,000, and long-term capital gains under Section 112A up to ₹1.25 lakh. You cannot use ITR-1 if you are a company director, hold unlisted equity shares, have any short-term capital gains, have foreign assets/income, or have business/profession income.
ITR-2 — For Individuals Without Business Income
ITR-2 applies when you don't have business/profession income but don't qualify for ITR-1 — for example, because your income exceeds ₹50 lakh, you own multiple house properties, you have capital gains beyond the ITR-1 limits, you're a company director, you hold unlisted shares, or you have foreign assets/income.
ITR-3 — For Business & Professional Income (Regular)
ITR-3 is required if you have income from business or profession that isn't (or doesn't qualify for) presumptive taxation, or if you're a partner in a partnership firm receiving remuneration or interest. This form requires maintaining detailed books of account.
ITR-4 (Sugam) — Presumptive Taxation
ITR-4 is for resident individuals/HUFs/firms (not LLP) with total income up to ₹50 lakh who opt for presumptive taxation:
- Section 44AD (business): turnover up to ₹2 crore, raised to ₹3 crore if cash receipts and payments are each 5% or less of the total. Presumptive income: 8% of turnover (6% if cash receipts ≤5%).
- Section 44ADA (specified professionals — legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration, and similar): gross receipts up to ₹50 lakh, raised to ₹75 lakh if cash receipts are 5% or less. Presumptive income: 50% of gross receipts.
From AY 2026-27, ITR-4 allows reporting income from up to two house properties (previously only one was allowed).
Tax Regime Choice Doesn't Affect Form Selection
Whether you choose the old or new tax regime has no bearing on which ITR form you file — form selection depends only on your income sources and amounts. You choose your regime within whichever form applies to you.
Filing Due Dates for AY 2026-27
Under the Finance Act 2026, due dates are form-dependent:
- ITR-1 and ITR-2: 31 July 2026
- ITR-3 and ITR-4 (non-audit cases): 31 August 2026
- ITR-3/ITR-4 requiring tax audit: 31 October 2026
- Cases with transfer pricing reports: 30 November 2026
- Belated returns: by 31 December 2026 (with late fees and interest)
Frequently Asked Questions
What happens if I file the wrong ITR form?
The Income Tax Department may treat your return as "defective" under Section 139(9) and give you 15 days to fix and refile it. If you don't respond, your original return may be treated as invalid, which can cause processing delays, loss of carry-forward losses, or notices.
Does choosing the old or new tax regime change which ITR form I file?
No. Regime choice (old vs new) is a separate decision made within whichever ITR form applies to your income profile. The form is determined purely by your income sources, amounts, and circumstances like business income or capital gains.
I have both salary and freelance income — which form do I use?
Freelance/professional income counts as business/profession income. If your freelance receipts are within the Section 44ADA presumptive limit (₹50 lakh, or ₹75 lakh if cash receipts are 5% or less) and you opt for presumptive taxation, you can use ITR-4. Otherwise, ITR-3 applies.
Can I switch from ITR-4 (presumptive) to ITR-3 in a later year?
Yes, but if you opt out of the presumptive scheme under Section 44AD after using it, you generally cannot opt back in for 5 assessment years. There's no such lock-in restriction under Section 44ADA for professionals.
Why is the ITR-3/ITR-4 due date different from ITR-1/ITR-2?
The Finance Act 2026 made the staggered due date structure permanent — salaried/non-business filers (ITR-1, ITR-2) file by 31 July, while business and professional filers without audit requirements (ITR-3, ITR-4) get until 31 August, reflecting the additional complexity of computing business income.
Recommended Eligibility Tools
Informational only: This tool provides general guidance based on the Income Tax Department's published ITR eligibility criteria for AY 2026-27. It is not tax advice. Complex situations (multiple business lines, foreign income, trusts, clubbed income) should be reviewed by a qualified Chartered Accountant. Always cross-check your form selection on the e-filing portal (incometax.gov.in) before submitting.