π CBDT Notified Β· 30 March 2026
ITR Forms for FY 2025β26
Complete Guide
AY 2026-27 Β· All forms officially notified. Choose the right ITR β wrong selection = defective return.
Latest CBDT Notification (Notifications 226β233 Series)
- ITR Forms ITR-1 to ITR-7, ITR-V, ITR-U officially notified on 30 March 2026
- Applicable for Assessment Year 2026-27 (FY 2025-26)
- Issued under powers of Section 139 read with Section 295 of the Income Tax Act
- This is not cosmetic β forms are legally updated and must be used for filing
- Key update: 2 house properties now allowed under ITR-1 eligibility
Download ITR Forms
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All ITR Forms β AY 2026-27
Download officially notified forms directly. Each card shows eligibility conditions and restrictions.
ITR-1
Individual (Resident)
ITR-1
SAHAJ
For resident individuals with simple income up to βΉ50 lakh. Covers salary, 2 house properties, other sources & LTCG u/s 112A up to βΉ1.25L.
β NOT ALLOWED IF:
- Director in a company
- Holds unlisted shares
- Has foreign assets/income
- ESOP tax deferred
- TDS u/s 194N
ITR-2
Individual / HUF
ITR-2
For individuals/HUFs with no business or professional income. Covers capital gains, foreign assets, multiple properties.
β NOT ALLOWED IF:
- Any business/profession income
- Presumptive income (use ITR-4)
ITR-3
Individual / HUF
ITR-3
For individuals/HUFs with business or profession income. Includes profit & gains, audit cases, books of accounts. Covers filing u/s 139(1), 139(4), 139(5), 148 etc.
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ITR-4
Individual / HUF / Firm
ITR-4
SUGAM
For presumptive taxation scheme taxpayers with income β€ βΉ50 lakh. Covers Sec 44AD, 44ADA, 44AE.
β NOT ALLOWED IF:
- Foreign assets
- Agriculture income > βΉ5,000
ITR-5
Firms, LLP, AOP, BOI
ITR-5
For entities other than individuals and companies. Covers firms, LLPs, AOP, BOI, Artificial Juridical Persons.
β NOT ALLOWED IF:
- Individual (use ITR-1/2/3/4)
- Company (use ITR-6)
ITR-6
Companies
ITR-6
For all companies registered under Companies Act. All types of income. Except those claiming exemption under Section 11.
β NOT ALLOWED IF:
- Claiming exemption u/s 11 (use ITR-7)
ITR-7
Trusts, NGOs, Political Parties
ITR-7
For trusts, charitable institutions, and political parties. Filed under Section 139(4A), 4B, 4C, 4D of the Income Tax Act.
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ITR-V
All Taxpayers
ITR-V
Verification
Acknowledgement/verification form. Used when return is NOT e-verified. Without it, return is invalid.
β¬ Download PDF
ITR-U
All Taxpayers
ITR-U
Updated Return
File within 48 months from end of relevant assessment year. Declare missed income or correct errors. Cannot reduce tax liability.
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Decision Tool
Which ITR Should You File?
Don’t memorize forms β understand the logic. Follow the flowchart step by step.
π START HERE
β
Are you an INDIVIDUAL?
YES β
β
Business / Profession Income?
YES
β
Presumptive?
YES
β
ITR-4
NO
β
ITR-3
NO
β
Simple Income β€ βΉ50L?
YES
β
ITR-1
NO
β
ITR-2
NO β
β
Company?
YES
β
ITR-6
(Except Sec 11)
(Except Sec 11)
NO
β
Trust / NGO?
YES
β
ITR-7
NO
β
ITR-5
β οΈ Even if flowchart points to ITR-1 / ITR-4, check restrictions (director, foreign assets, unlisted shares, ESOP) β they override this logic.
Free Learning Resourceπ Income Tax Return (ITR) Filing
π Income Tax Return (ITR) Filing
FY 2025-26 Β· Complete Guide
Watch CA Devesh Thakur’s complete step-by-step ITR filing video series β free on YouTube.
Quick Reference
Tabular Summary β All ITR Forms
| Form | Applicable To | Income Type | Key Conditions |
|---|---|---|---|
| ITR-1 (SAHAJ) | Individual (Resident) | Salary, 2 House Property, Interest, LTCG 112A (β€ βΉ1.25L) | Income β€ βΉ50L, Agri β€ βΉ5K |
| ITR-2 | Individual / HUF | No business income | Capital gains, foreign assets allowed |
| ITR-3 | Individual / HUF | Business / Profession | Books of accounts applicable |
| ITR-4 (SUGAM) | Individual, HUF, Firm | Presumptive income | Sec 44AD, 44ADA, 44AE; Income β€ βΉ50L |
| ITR-5 | Firms, LLP, AOP, BOI | Business / Non-business | Not for individual / company |
| ITR-6 | Companies | All income | Except Sec 11 exemption |
| ITR-7 | Trusts, NGOs | Sec 139(4Aβ4D) | Charitable / Religious entities |
| ITR-V | All | Verification | If not e-verified β mandatory |
| ITR-U | All | Updated return | Within 48 months; can’t reduce tax |
β οΈ
Critical Restrictions β Most People Ignore These
Even if your income is simple, you CANNOT use ITR-1 or ITR-4 if any of the following apply:
- You are a Director in any company
- You hold unlisted shares
- You have foreign assets or income
- You have ESOP tax deferred
- TDS deducted under Section 194N
π Filing the wrong form makes your return DEFECTIVE β can be rejected, trigger notices, and delay processing.
π§ What Most Taxpayers Get Wrong
Most people think: “Income type decides ITR”
Restrictions + Taxpayer Type + Income Nature = Correct ITR
All three factors must be considered together. A salaried individual who is also a director cannot use ITR-1, even if all other conditions are met.
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