Find Your ITR Form
Answer a few simple questions and find the Income Tax Return form that is generally applicable to your situation.
Supports ITR-1, ITR-2, ITR-3, ITR-4 · For Resident Individuals and HUFs
What is an ITR Form?
An Income Tax Return (ITR) form is the official document you submit to the Income Tax Department of India to declare your income, claim deductions, and calculate your tax liability for a financial year. The government has notified different ITR forms for different types of taxpayers and income situations. Filing the wrong ITR form can result in a defective return notice from the Income Tax Department, requiring you to refile with the correct form.
For FY 2025-26 (Assessment Year 2026-27), the key ITR forms for individuals are ITR-1 (Sahaj) for simple salary cases, ITR-2 for those with capital gains or foreign income, ITR-3 for business and professional income without presumptive taxation, and ITR-4 (Sugam) for those under the presumptive taxation scheme.
Difference Between ITR-1, ITR-2, ITR-3 and ITR-4
| Form | Who Should File | Key Exclusions |
|---|---|---|
| ITR-1 (Sahaj) | Resident individuals with salary, pension, one house property, interest income. Total income up to Rs. 50 lakh. | No capital gains, no business income, no foreign income, not NRI |
| ITR-2 | Individuals and HUFs with capital gains, foreign income, or more than one house property. No business income. | No business or professional income |
| ITR-3 | Individuals and HUFs with business or professional income not under presumptive taxation. | Cannot use if eligible and opting for presumptive taxation |
| ITR-4 (Sugam) | Individuals and HUFs with business income under Section 44AD or professional income under Section 44ADA. | Turnover must not exceed Rs. 2 crore (44AD) or Rs. 50 lakh (44ADA). No capital gains. |
Frequently Asked Questions
Which ITR form should salaried employees file?
Most salaried employees with a single employer, one house property, and no capital gains should file ITR-1 (Sahaj). If you have capital gains from shares or mutual funds, you need to file ITR-2 instead.
Can I file ITR-1 if I have capital gains?
No. If you have any capital gains — including from sale of shares, mutual funds, property, or gold — you cannot use ITR-1. You must file ITR-2 or ITR-3 depending on your other income sources.
Who should file ITR-3?
ITR-3 is for individuals and HUFs who have income from business or profession and are not opting for presumptive taxation under Section 44AD or 44ADA. This includes traders, business owners with regular books, and professionals who exceed the presumptive scheme limits.
Who should file ITR-4?
ITR-4 (Sugam) is for individuals, HUFs, and firms (other than LLPs) who opt for the presumptive taxation scheme. Business owners with turnover up to Rs. 2 crore can use Section 44AD, while professionals with receipts up to Rs. 50 lakh can use Section 44ADA.
Can this tool replace professional tax advice?
No. This tool is designed to give you a quick general indication of the likely applicable ITR form based on common scenarios. Your actual tax situation may be more complex. Always consult a qualified Chartered Accountant or tax professional for personalised advice.
What if I filed the wrong ITR form?
If you filed the wrong ITR form, the Income Tax Department may issue a defective return notice under Section 139(9). You will then need to respond and refile using the correct form within the specified deadline. It is important to choose the right form from the beginning to avoid this.