Which ITR form is yours? Check in 30 seconds.
New this year: the form decides the deadline. ITR-1 and ITR-2 are due 31 July 2026; ITR-3 and ITR-4 get until 31 August. Six questions resolve the form — including the rules people get wrong every season: NRIs and RNORs can never use ITR-1, capital gains beyond ₹1.25 lakh of listed-equity LTCG force ITR-2, F&O trading is business income, and — new for AY 2026-27 — a second house property no longer pushes you out of ITR-1.
Your form now decides your deadline
For the first time, AY 2026-27 staggers the filing deadlines by form — a permanent change made by the Finance Act 2026 to spread load on the e-filing portal. Choosing the wrong form no longer just risks a defect notice; it can put you on the wrong side of a deadline that differs by a full month.
| Case | Due date |
|---|---|
| ITR-1 and ITR-2 (salaried, NRIs, capital gains — no audit) | 31 July 2026 |
| ITR-3 and ITR-4 without audit (business, profession, F&O, presumptive) | 31 August 2026 |
| Accounts requiring audit under section 44AB | 31 October 2026 |
| Transfer pricing cases (Form 3CEB) | 30 November 2026 |
| Belated or revised return (section 234F late fee applies) | 31 December 2026 |
The four forms in one line each
| Form | Who it is for |
|---|---|
| ITR-1 (Sahaj) | Ordinarily resident, income ≤ ₹50 lakh: salary/pension, up to two house properties, other sources, listed-equity LTCG ≤ ₹1.25 lakh — and none of the disqualifying flags. |
| ITR-2 | Everything except business income: capital gains of any size, three or more properties, foreign assets and income, NRIs and RNORs, income above ₹50 lakh, VDA, directors, unlisted shares. |
| ITR-3 | Business or professional income with regular books — including F&O and intraday trading and partners in firms — plus everything ITR-2 covers. |
| ITR-4 (Sugam) | Ordinarily resident on presumptive taxation (44AD/44ADA/44AE), income ≤ ₹50 lakh, otherwise as simple as ITR-1. |
What changed for AY 2026-27
Four changes matter for form choice this year. Two house properties are now allowed in ITR-1 and ITR-4 (up from one) — the single most common reason people were pushed into ITR-2 is gone. Deadlines are staggered: ITR-3/ITR-4 non-audit filers get until 31 August. The section 89A relief fields were removed from ITR-1 and ITR-4 — anyone claiming relief on foreign retirement accounts (a US 401(k), UK pension) now needs ITR-2 or ITR-3, which matters for returning NRIs. And the old 15%/10% capital gains rate rows are gone from every form, since FY 2025-26 is the first full year under the post-July-2024 rates (20% STCG, 12.5% LTCG on listed equity).
The wrong form is a defective return
File a form your facts don't permit and CPC can treat the return as defective under section 139(9): a notice gives 15 days to file a corrected return, and an uncured defect makes the return invalid — as if never filed, reviving late fees, interest and the loss of carry-forwards. The asymmetry is worth remembering: the fuller form is always safe. Filing ITR-2 when you were eligible for ITR-1 is perfectly valid; the reverse is defective. Every "not sure" in this tool resolves toward the fuller form for exactly that reason.
Frequently asked questions
Which ITR form should a salaried person file for AY 2026-27?
ITR-1 if you are ordinarily resident with income up to ₹50 lakh from salary, up to two house properties, other sources, and at most ₹1.25 lakh of listed-equity LTCG — with none of the disqualifying flags. Capital gains beyond that window, foreign assets, directorship, unlisted shares or income above ₹50 lakh mean ITR-2. Any business income means ITR-3 or ITR-4. Due date for ITR-1/ITR-2: 31 July 2026.
Can an NRI file ITR-1?
No, never — ITR-1 is restricted to residents who are ordinarily resident. An NRI with Indian salary, rent, interest or capital gains files ITR-2; with Indian business income, ITR-3. The presumptive schemes behind ITR-4 (44AD/44ADA) are themselves restricted to residents, so ITR-4 is equally off the table.
Which ITR form for an NRI with rent or interest income in India?
ITR-2, due 31 July 2026. Often worth filing even when income is modest: TDS on NRO interest runs at 30% plus cess, and the return is how you claim the refund or the lower DTAA treaty rate. Business or professional income in India is the only thing that moves an NRI to ITR-3.
Can I file ITR-1 with two house properties?
Yes — new for AY 2026-27. The limit in ITR-1 and ITR-4 rose from one house property to two, with a new field for unrealised rent. A second flat no longer forces ITR-2 by itself. A third property still does, as do brought-forward house property losses.
Which ITR form do I need for capital gains?
Listed-equity LTCG under section 112A up to ₹1.25 lakh (and no losses to carry) can stay in ITR-1 or ITR-4. Everything else — any STCG, property, debt funds, gold, LTCG above ₹1.25 lakh, carry-forward losses — needs ITR-2 (or ITR-3 alongside business income).
Which ITR form for F&O or intraday trading?
ITR-3. F&O is non-speculative business income; intraday equity is speculative business income — neither is capital gains, so ITR-1/ITR-2 are unavailable. Non-audit ITR-3 is due 31 August 2026; crossing the section 44AB audit thresholds moves it to 31 October.
What is the last date to file for AY 2026-27?
Staggered for the first time: 31 July 2026 for ITR-1/ITR-2, 31 August 2026 for non-audit ITR-3/ITR-4 (permanent, Finance Act 2026), 31 October for audit cases. Belated or revised returns run until 31 December 2026 with a section 234F fee (₹5,000; ₹1,000 if income ≤ ₹5 lakh) plus 234A interest on unpaid tax.
What happens if I file the wrong form?
CPC can mark the return defective under section 139(9) — 15 days to cure, failing which it is treated as invalid, as if never filed. The safe direction is always the fuller form: ITR-2 filed by an ITR-1-eligible person is valid; the reverse is defective.
Which ITR form for crypto (VDA) income?
ITR-2 at minimum — Schedule VDA exists only in ITR-2 and ITR-3, taxed at 30% with no loss set-off. Even a single crypto sale rules out ITR-1/ITR-4. Trading VDAs as a business puts the schedule inside ITR-3.
Can an RNOR file ITR-1 or ITR-4?
No. Both are restricted to residents who are ordinarily resident. An RNOR files ITR-2 (or ITR-3 with business income) even though foreign income is generally untaxed and Schedule FA does not apply during the window. Status changes year to year — the RNOR calculator resolves it from your day counts.
More free tools: unsure of the residential status behind question 1? The RNOR calculator resolves it from day counts. Landed on ITR-2 because of foreign assets? The Schedule FA checker maps them to the exact tables, and the Form 67 FTC calculator computes the treaty credit. See all free tools.
Disclaimer: This selector gives directional guidance on ITR form choice for individuals for AY 2026-27. It is not professional tax advice. It does not cover HUFs beyond the individual rules, firms, LLPs or companies (ITR-5/6/7), audit applicability, or the old-vs-new regime choice. Form notifications change year to year. Confirm with a qualified Chartered Accountant before filing.