Which ITR Form Should I File? (FY 2025-26)
Answer a few quick questions to find whether you need ITR-1, ITR-2, ITR-3 or ITR-4, and why.
Rules applicable for FY 2025-26, last updated 28 Oct 2026
Your ITR form for FY 2025-26
Answer all 11 questions to see your form.
Your result explained
The finder checks the eligibility conditions for the simpler forms, ITR-1 (Sahaj) and ITR-4 (Sugam), published by the Income Tax Department for AY 2026-27. If any condition rules them out, it tells you which one and points you to ITR-2 or ITR-3.
Worked examples
- Salaried, one flat, bank interest, ₹18 lakh income: ITR-1.
- Same person who also sold mutual funds held for 8 months: that is a short-term capital gain, so ITR-2.
- Freelance designer declaring income under section 44ADA, no other complications: ITR-4.
- The same freelancer with foreign clients' money in a foreign bank account: ITR-3.
How it is calculated
- Business or professional income that is not presumptive → ITR-3.
- Presumptive income (sections 44AD, 44ADA and 44AE) → ITR-4, unless an exclusion below applies, then ITR-3.
- No business income → ITR-1, unless an exclusion below applies, then ITR-2.
Exclusions for ITR-1 and ITR-4: not a resident and ordinarily resident; total income above ₹50 lakh; capital gains other than listed-equity long-term gains up to ₹1,25,000 under section 112A; more than one house property; being a company director or holding unlisted shares; foreign assets, income or signing authority; losses brought forward or to carry forward; agricultural income above ₹5,000; deferred ESOP tax. TDS on cash withdrawals under section 194N rules out ITR-1 only.
These are the conditions for FY 2025-26 (AY 2026-27) under the Income-tax Act, 1961. Forms for FY 2026-27 under the Income-tax Act, 2025 have not been released yet; we will update this page when they are. This finder is for individuals only. To see how much tax you owe, use our income tax calculator.
Frequently asked questions
Which ITR form should a salaried person file?
Most salaried residents can file ITR-1 (Sahaj) if their income is up to ₹50 lakh and comes from salary, one house property and other sources such as interest. You need ITR-2 instead if you have capital gains (other than listed-equity long-term gains up to ₹1.25 lakh), more than one house property, foreign assets or income, or income above ₹50 lakh.
Can I file ITR-1 if I sold shares or mutual funds?
Only if your sale produced long-term capital gains on listed equity shares or equity mutual funds of up to ₹1.25 lakh in total. Any short-term capital gain, or long-term gains above ₹1.25 lakh, means you must file ITR-2 (or ITR-3 if you also have business income).
What is the difference between ITR-2 and ITR-3?
Both are for individuals who cannot use the simpler forms. ITR-2 is for people with no business or professional income. If you have any income from business or profession that is not declared on a presumptive basis, including as a partner or from F&O trading, you file ITR-3.
Who can file ITR-4 (Sugam)?
Resident individuals, HUFs and firms (other than LLPs) with business or professional income declared on a presumptive basis under sections 44AD, 44ADA and 44AE, with total income up to ₹50 lakh and no exclusions such as capital gains beyond the small listed-equity limit or foreign assets. ITR-4 is optional: you can file ITR-3 instead.
Which ITR form should an NRI file?
Non-residents and residents who are not ordinarily resident cannot use ITR-1 or ITR-4. They file ITR-2 if they have no business income, or ITR-3 if they do.
What happens if I file the wrong ITR form?
The Income Tax Department can treat the return as defective and send you a notice asking you to correct it within a set time. If you do not respond, the return may be treated as invalid. You can avoid this by checking your form before filing, or by revising the return if you notice the mistake.
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Disclaimer: This calculator gives an estimate for general information only. It is not professional tax, legal or financial advice, and your actual liability may differ. Please consult a qualified professional before acting on these figures.