📢 Which ITR Form to File? (AY 2026-27)
Confused about ITR forms? Here’s a simple guide based on your income, source & status 👇
🔍 Step-by-Step (Quick Decision Guide)
➡ Salary / Pension + income ≤ ₹50L 👉 File ITR-1 (Sahaj)
➡ Income > ₹50L / Capital Gain / Foreign Assets 👉 File ITR-2
➡ Business / Freelancer / F&O Income 👉 File ITR-3
➡ Presumptive Income (Small Business/Profession) 👉 File ITR-4 (Sugam)
➡ Firm / LLP / AOP / Trust 👉 File ITR-5
📊 Quick Reference Table ITR Form Who Should File ITR-1 Salary, ≤ ₹50L, simple income ITR-2 Capital gain, foreign income, >₹50L ITR-3 Business / profession income ITR-4 Presumptive income (44AD/44ADA) ITR-5 Firms, LLPs, AOPs, Trusts ⚠ Important Cases (Don’t Ignore)
- LTCG (₹1.25L+) → ITR-2
- More than 2 house properties → ITR-2
- Foreign assets / shares → ITR-2
- F&O trading → ITR-3
- Presumptive scheme → ITR-4
❌ Exclusions
🚫 ITR-6 → Only for companies (not covered here)
🌐 Where to Verify?
Check official portal: incometax.gov.in
📅 ITR Due Date (Non-Audit): 31 July 2026
📍 Need help choosing correct ITR form? Avoid notices & file accurately with experts.
📞 Delhi GST & Tax Experts 💬 Comment “ITR” for guidance
