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Which ITR Form Should I File?
Answer a few questions about your income and find the right return form, from ITR-1 to ITR-7, with its due date.
ITR-1 and ITR-4 at a glance
ITR-1 (Sahaj) is for resident individuals with income up to ₹50 lakh from salary, one house property, interest and up to ₹1.25 lakh of equity long-term gains. ITR-4 (Sugam) adds presumptive business or professional income under section 44AD, 44ADA or 44AE, and is also open to HUFs and partnership firms.
When you need ITR-2 or ITR-3
Use ITR-2 if you have no business income but have larger capital gains, more than one house, foreign income, unlisted shares or a directorship, or if you are an NRI. Use ITR-3 if you have business or professional income and cannot use ITR-4.
Forms for businesses
Partnership firms, LLPs, AOPs and BOIs file ITR-5. Companies file ITR-6. Trusts, political parties and institutions claiming exemption file ITR-7.
Due dates for FY 2025-26
31 July 2026 for ITR-1 and ITR-2, 31 August 2026 for ITR-3 and ITR-4 without audit, and 31 October 2026 for audit cases. Filing the wrong form can lead to a defective return notice.