Which ITR Form Should You File?
Updated June 2026 · VerifiedWhich ITR Form Applies to Your Income Sources?
The Income-tax Act, 2025 prescribes seven ITR forms. Use the decision table below to identify the right one for Tax Year 2026-27.
| ITR Form | Who Should File | Income Limit |
|---|---|---|
| ITR-1 (Sahaj) | Resident individual with salary, one house property, other sources (interest, etc.), and agricultural income up to ₹5,000 | Total income up to ₹75 lakh |
| ITR-2 | Individuals and HUFs with income from salary, house property, capital gains, other sources, or foreign assets — but no business/profession income | No limit |
| ITR-3 | Individuals and HUFs with income from business or profession (maintaining regular books of accounts) | No limit |
| ITR-4 (Sugam) | Individuals, HUFs, and partnership firms (not LLP) opting for presumptive taxation under Sections 44AD, 44ADA, or 44AE | Turnover up to ₹3 crore (44AD) or ₹75 lakh (44ADA) |
| ITR-5 | Partnership firms, LLPs, AOPs, BOIs, and other entities (not companies or individuals) | No limit |
| ITR-6 | Companies not claiming exemption under Section 11 (charitable/religious trusts) | No limit |
| ITR-7 | Trusts, political parties, institutions, universities, and persons required to furnish return under Sections 139(4A), 139(4B), 139(4C), or 139(4D) | No limit |
How to Decide: Income Source to Form Mapping
Use this quick-reference mapping to match your income type to the right form:
| Income Source | Applicable Form(s) |
|---|---|
| Salary only | ITR-1 |
| Salary + House Property | ITR-1 |
| Salary + Capital Gains | ITR-2 |
| Salary + Foreign Income / Assets | ITR-2 |
| Freelancing / Professional Income | ITR-3 (books) or ITR-4 (presumptive) |
| Business Income (regular books) | ITR-3 |
| Business Income (presumptive) | ITR-4 |
| Multiple House Properties | ITR-2 |
| Director of a Company | ITR-2 or ITR-3 |
| Unlisted Equity Shares | ITR-2 or ITR-3 |
| Partnership Firm / LLP | ITR-5 |
| Private Limited Company | ITR-6 |
| Charitable Trust / NGO | ITR-7 |
What Happens If You File the Wrong ITR Form?
If you file an incorrect ITR form, the Income Tax Department issues a defective return notice under Section 139(9) of the Income-tax Act, 2025. You get 15 days (extendable on request) to file a corrected return. If you do not respond, the return is treated as invalid and considered as if never filed.
Can NRIs File ITR-1?
No. Non-Resident Indians (NRIs) cannot file ITR-1 or ITR-4. NRIs must use ITR-2 (no business income) or ITR-3 (with business income) regardless of the income amount. This applies to both NRIs and RNORs (Resident but Not Ordinarily Resident).
Which Form for Salaried Employees with Investments?
A salaried employee who only has salary, bank interest, and one house property can file ITR-1. However, if you also sold equity shares, mutual fund units, or property during the year, you need ITR-2 to report capital gains. The ₹75 lakh total income threshold for ITR-1 is another common reason for upgrading to ITR-2.
Frequently Asked Questions
Can a salaried person with only fixed deposit interest file ITR-1?
Yes. ITR-1 covers salary, one house property, and other sources including fixed deposit interest, provided your total income does not exceed ₹75 lakh and you are a resident individual.
Which ITR form should a freelancer use?
Freelancers earning professional income can file ITR-4 (Sugam) if they opt for presumptive taxation under Section 44ADA (gross receipts up to ₹75 lakh). If they maintain regular books of accounts, they must file ITR-3.
Is ITR-4 available for LLPs?
No. ITR-4 is available only to individuals, HUFs, and partnership firms (other than LLPs). LLPs must file ITR-5.
I am a company director with only salary income. Which form should I use?
Company directors cannot use ITR-1. You must file ITR-2 if you have no business income, or ITR-3 if you also earn business or professional income.
What if my income exceeds ₹75 lakh but I only have salary income?
ITR-1 has a total income cap of ₹75 lakh. If your income exceeds this limit, you must file ITR-2 even if your only source is salary.
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