Which ITR Form Do I Need? (AY 2026-27)
Which ITR form for business income?
For AY 2026-27 an individual or HUF with business or profession income files ITR-3, or ITR-4 (Sugam) when that income is computed under s.44AD, 44ADA or 44AE (presumptive), the person is resident, total income is up to ₹50 lakh and none of the exclusions printed on ITR-4 applies.
Without business or profession income it is ITR-1 (Sahaj) when every ITR-1 condition holds, and ITR-2 otherwise. Firms, LLPs, companies and trusts use ITR-4 to ITR-7, which this tool does not work out.
Received a defective return notice under s.139(9) after filing? What it means and how to answer it
How this works
- Say who is filing (an individual or an HUF; firms, companies and trusts use ITR-5, ITR-6 or ITR-7, which this tool does not cover), the residential status, the total income band and whether there is business or profession income.
- Tick the income heads and facts that apply: house properties, agricultural income, capital gains, directorship, unlisted shares, foreign assets and the other conditions printed on the forms. Nothing is sent to our server: the answer is worked out in your browser.
- Each reason names the condition as notified on 30 March 2026 (Notifications 45/2026 to 47/2026) with a link to the official text, and the due date comes from the s.139(1) table as substituted by the Finance Act 2026 and CBDT Circular 07/2026. The date on the Department's portal always wins.
About this tool
- What it does
- Asks who you are and what kinds of income you have, and names the income-tax return form that fits for the assessment year.
- The rule it rests on
- The return forms, and who may use each, are prescribed by the Income-tax Rules and notified by the Central Board of Direct Taxes for each assessment year. The e-filing portal publishes the forms and their instructions, and its wording governs where this tool and the form differ. Official source: Income-tax e-filing portal
- Checked on
- 11 November 2026. Where a figure the tool shows is still to be verified by our expert team, the tool says so instead of showing it.
- Next step
- Our expert team prepares and files the return in the form that fits, with the computation. Income-tax services
Questions about the ITR forms for AY 2026-27
Which ITR form do I file if I have business income?
ITR-3, unless the business or profession income is computed under s.44AD, 44ADA or 44AE (presumptive): then ITR-4 (Sugam), provided you are resident, total income is up to ₹50 lakh and none of the exclusions printed on ITR-4 applies (for example being a Director in a company, holding unlisted equity shares, deferred tax on ESOPs, or assets outside India). If one of them applies, ITR-3 is used.
What changed in ITR-1 and ITR-4 for AY 2026-27?
Notification No. 45/2026 of 30 March 2026 amended rule 12 so that ITR-1 (Sahaj) and ITR-4 (Sugam) now allow two house properties instead of one ("one house property" became "two house properties" in rule 12(1)(a)(ii) and (ca)(IG)). The forms apply to returns filed for AY 2026-27.
Who cannot use ITR-1 (Sahaj)?
As printed on the form notified by Notification No. 45/2026: a Director in a company; a person who has invested in unlisted equity shares; a person where TDS was deducted under s.194N; a person whose income-tax on ESOPs is deferred; and a person with assets, including a financial interest in any entity, outside India. The e-filing help page also lists short-term capital gains, signing authority in a foreign account, income from a source outside India and brought-forward or carry-forward losses; the Gazette text governs.
When is the AY 2026-27 return due?
Under Explanation 2 to s.139(1) as substituted by the Finance Act 2026: 31 July for any other assessee, 31 August where there is business or profession income and the accounts are not required to be audited, 31 October where the accounts must be audited, and 30 November where s.92E applies. CBDT Circular No. 07/2026 of 28 September 2026 extends the 31 October 2026 date to 21 November 2026 and the audit report date to 21 October 2026. The date on the Department's portal always wins.
Which law applies to the return now being filed?
The return for AY 2026-27 (previous year 2025-26) is filed under the Income-tax Act 1961 and the Income-tax Rules 1962; the forms were notified under s.139 read with s.295 of that Act. The forms for tax year 2026-27 under the Income-tax Act 2025 (returns due in 2027) are separate and are not covered here.
Are my answers stored?
No. The answer is worked out in your browser and nothing is sent to our server. If you ask our expert team to call you, the message says only which form the check pointed to, with no income figures.