Tax Genius · India
Which ITR Form Should You File for AY 2026-27?
Understand the decision logic behind ITR-1, ITR-2, ITR-3 and ITR-4 for AY 2026-27 and why income type, residence and business activity matter more than choosing a form by habit.
Information reviewed against referenced sources:
How should you choose an ITR form?
Choose the return form from the taxpayer’s legal status and income profile for the relevant year. Salary alone does not automatically mean ITR-1, and business or professional income can move the filing into ITR-3 or, where eligible, ITR-4. Always confirm the current notified form instructions.
Use a fact-based decision tree
Start with residential status, the type and number of income sources, business or professional activity, capital gains, foreign assets/income and any special eligibility restrictions in the notified form.
- Residence status
- Salary / pension
- House property
- Capital gains
- Business or profession
- Presumptive income eligibility
- Foreign income or assets
- Other sources and special disclosures
Do not select a form only because it was used last year
A change in income composition can change the applicable form. The correct filing method must be reassessed for every year.
Primary sources
- Income Tax Department — Income-tax return utilities and schemasVerified 2026-08-22
- Income Tax Department — Individual having Income from Business / Profession for AY 2026-27Verified 2026-08-22
- Income Tax Department — File ITR-4 (Sugam) Online FAQsVerified 2026-08-22
- Income Tax Department — Income Tax Returns FAQs — transition to the Income Tax Act, 2025Verified 2026-08-23