What is the story about?
ITR Filing 2026: The Income Tax Department has notified different forms, namely ITR-1 to ITR-7, based on the nature and complexity of the taxpayer’s income.
To choose the correct income tax return form, taxpayers must carefully consider their legal status (individual, partnership firm, or company), income level, and the specific heads under which income has been earned during the year. If an incorrect ITR form is chosen, the returns filed themselves may be invalid. The taxpayer might also choose a complicated ITR form when they can opt for a simpler one. In such situations, the chances of committing errors in the ITR are more probable, which might also result in notices. Thus, it is crucial to know which ITR forms apply to you. Click here to access and download your Income Tax Return (ITR) forms directly through the Income Tax e-Filing Portal
ITR Filing 2026: From ITR-1 to ITR-7, know which one applies to you
In India, the most important Income Tax Return (ITR) forms range from ITR-1 to ITR-7.
ITR-1 Sahaj
ITR-1 Sahaj is the simplest Income Tax Return (ITR) form for resident individuals. It applies to those with an annual income of up to Rs 50 lakh from salaries, pensions, one or two residential properties, and other sources (e.g., bank interest). It is not valid for business owners or non-residents.
ITR-1 cannot be used by a person who:
a) is a Director in a company
b) has a short-term capital gain
c) has Long-term capital gain u/s 112A of Income Tax Act,1961 exceeding ₹1,25,000
d) has held any unlisted equity shares at any time during the previous year
e) has any asset (including a financial interest in any entity) located outside India
f) has signing authority in any account located outside India
g) has income from any source outside India
h) is a person in whose case tax has been deducted u/s 194N of the Income Tax Act,1961
i) is a person in whose case payment or deduction of tax has been deferred on an ESOP
j) has any brought forward loss or loss to be carried forward under any head of income
k) has total income exceeding Rs 50 lakhs (excluding LTCG u/s 112A up to Rs 1,25,000)
Read more: 8th Pay Commission: High stakes meeting in these states on July 6 and 9; govt employees demand higher fitment factor and hiked family pension
ITR-2
ITR-2 can be filed by individuals or HUFs who:
- Are not eligible to file ITR-1 (Sahaj)
- Do not have income from profits and gains of business or profession, and also do not have income from profits and gains of business or profession, such as:
- interest
- salary
- bonus
- commission or remuneration, by whatever name called, due to, or received by him from a partnership firm
Have the income of another person, like a spouse, minor child, etc., to be clubbed with their income, if the income to be clubbed falls in any of the above categories.
Click here for direct link to ITR 1,2,3 and ITR 4 forms
Who is not eligible to file ITR-2
ITR-2 cannot be filed by any individual or HUF whose total income for the year includes income from profits and gains from business or profession, and also who has income such as:
- Interest
- salary
- bonus
- commission or remuneration, by whatever name called, due to, or received by him from a partnership firm.
ITR-3
ITR-3 is the specific income tax return form in India for individuals and Hindu Undivided Families (HUFs) who generate income from a proprietary business or profession. It applies to self-employed professionals and business owners who maintain regular books of account.
ITR-4 (Sugam)
ITR-4 (Sugam) is a simplified income tax form for resident individuals, Hindu Undivided Families (HUFs), and partnership firms (excluding LLPs) with total incomes up to Rs 50 Lakh. It is primarily for those declaring business or professional income under the presumptive taxation schemes (Sections 44AD, 44ADA, or 44AE).
ITR-5 and ITR-6
ITR-5 and ITR-6 are distinct Income Tax Return forms meant for different non-individual business entities in India. ITR-5 is designed for entities like LLPs, partnership firms, and AOPs/BOIs. ITR-6 is exclusively reserved for registered companies that do not claim religious or charitable exemptions.
ITR-7
ITR-7 is a specialised Indian income tax return form exclusively for organisations, trusts, and institutions whose income is exempt under specific sections of the Income Tax Act. This includes entities like charitable/religious trusts, political parties, universities, hospitals, and scientific research associations.
To access all form versions or to use fillable utilities, visit the Income Tax Department Downloads page or the Income Tax Forms Index page.
Also read: ITR Filing 2026: 5 common income tax return mistakes that could delay your refund
