A practical guide to selecting the correct ITR form for AY 2026–27 based on income type, taxpayer category, and statutory limits, covering ITR-1 through ITR-7.

Which ITR Form Should You File? A Checklist

Work through each form below and tick off what applies to you — the first one that fully matches your situation is usually the right one to file.

The seven ITR forms are built around income type and taxpayer category, not just how much you earn. Start with ITR-1 and work down: if any single condition below rules a form out, move to the next.

ITR-1 (Sahaj)

Use this if ALL of the following are true for you:

• You're a resident individual, and not a “resident but not ordinarily resident.”
• Your total income for the year is up to ₹50 lakh.
• Your income comes from salary or pension, up to two house properties (a loss brought forward from earlier years disqualifies this), and other sources such as interest.
• You have no income from lottery winnings or racehorses.
• Any agricultural income you have is ₹5,000 or less.

ITR-2

Use this if you're an individual or HUF and ANY of the following applies:

• Your total income exceeds ₹50 lakh.
• You have capital gains to report.
• You hold foreign income or foreign assets.
• You're a director in a company, or hold unlisted equity shares.
• You have income from lottery winnings or racehorses.
• You have more house properties, or more agricultural income (above ₹5,000), than ITR-1 allows.
• You have no business or professional income — if you do, ITR-3 applies instead.

ITR-3

Use this if you're an individual or HUF and:

• Any of the ITR-2 conditions above apply to you, AND
• You also have income from a business or profession, or from a partnership in a firm.

ITR-4 (Sugam)

Use this if ALL of the following are true:

• You're a resident individual, HUF, or firm (other than an LLP).
• Your total income is up to ₹50 lakh.
• Your business or professional income is computed under the presumptive scheme — Section 44AD, 44ADA, or 44AE.
• Any other income you have would otherwise qualify under ITR-1 (salary/pension, up to two house properties, other sources, agri income up to ₹5,000).

ITR-5

Use this if you're filing on behalf of an entity that is:

• Not an individual, not a HUF, not a company, and not required to file ITR-7.
• An LLP, an AOP (Association of Persons), or a BOI (Body of Individuals).

ITR-6

Use this if:

• You're filing for a company, AND
• That company is not claiming exemption under Section 11 (income from property held for charitable or religious purposes).

ITR-7

Use this if you're required to file specifically under:

• Section 139(4A), 139(4B), 139(4C), or 139(4D) — typically trusts, political parties, research associations, and similar institutions.

Quick Reference Table