ITR forms are the seven return formats, ITR-1 to ITR-7, that the CBDT notifies each year; which one you file depends on who you are and what kinds of income you had. For FY 2025-26 income, salaried people usually file ITR-1 or ITR-2, small businesses on presumptive income file ITR-4, other business owners file ITR-3, and firms, companies and trusts use ITR-5, ITR-6 or ITR-7.
The forms for AY 2026-27 were notified under the 1961 Act near the close of FY 2025-26. The biggest change for ordinary filers: ITR-1 now allows income from two house properties instead of one. A wrong form makes the return defective, so it is worth five minutes to check. The filing hub takes over once you have picked.
Quick facts
Salary, simple
ITR-1 (income up to ₹50 lakh)Salary with gains or foreign assets
ITR-2Business or profession
ITR-3, or ITR-4 if presumptiveFirms and LLPs
ITR-5 (ITR-4 possible for a non-LLP firm on presumptive income)Companies
ITR-6Trusts and institutions
ITR-7Updated return
ITR-U
Types of ITR forms for AY 2026-27
| Form | Who can use it | Who cannot |
|---|---|---|
| ITR-1 Sahaj | Resident individual, total income up to ₹50 lakh: salary or pension, up to two house properties, interest and other sources, agricultural income up to ₹5,000, 112A gains up to ₹1.25 lakh | Directors, holders of unlisted shares, anyone with foreign assets or other capital gains, NRIs |
| ITR-2 | Individuals and HUFs that have no business income, any amount of capital gains, more than two houses, foreign income, NRIs | Anyone with business or profession income |
| ITR-3 | Individuals and HUFs with business or profession income, including partners | Firms and companies |
| ITR-4 Sugam | Resident individuals, HUFs and firms (not LLPs) with income under 44AD, 44ADA or 44AE, total up to ₹50 lakh | Directors, those with foreign assets, income above ₹50 lakh |
| ITR-5 | Firms, LLPs, AOPs, BOIs and similar bodies | Individuals, HUFs, companies |
| ITR-6 | Companies, except those that claim exemption under section 11 | Charitable companies |
| ITR-7 | Trusts, institutions, political and research bodies filing under sections 139(4A) to 139(4D) | Others |
Which ITR form to file for salaried person
If salary is your only real income and the total is under ₹50 lakh, ITR-1 is the form. You can keep it even with savings interest, FD interest, family pension, up to two let-out or self-occupied houses, and listed equity gains under section 112A up to ₹1.25 lakh.
Move to ITR-2 when any one of these is true: total income above ₹50 lakh; short-term capital gains, or long-term gains above the ₹1.25 lakh line; three or more house properties; foreign assets or income; a company directorship; unlisted shares; or residential status other than resident. Income from intraday trading or futures and options is business income and needs ITR-3. Our ITR for salaried people guide gives examples.
Choosing a form. Amit earns ₹18,00,000 salary and sold mutual fund units with a long-term gain of ₹90,000 in FY 2025-26. Total income is under ₹50 lakh and the 112A gain is under ₹1.25 lakh, so ITR-1 works. His colleague Riya has the same salary but a short-term gain of ₹40,000 on shares. Short-term gains are not allowed in ITR-1, so she files ITR-2.
ITR forms for business income
Business owners choose between ITR-3 and ITR-4. ITR-4 suits those who use presumptive income: under 44AD, profit is taken at 8% of turnover (6% for digital receipts) when turnover is up to ₹2 crore, a limit that rises to ₹3 crore where cash receipts stay at 5% or less; 50% of receipts under 44ADA for professionals up to ₹50 lakh, or ₹75 lakh with low cash. Total income must stay within ₹50 lakh.
Everyone else with business income, including those who keep full books, have a tax audit, trade in futures and options, or earn partner's remuneration, files ITR-3. See 44AD presumptive tax for the turnover rules.
Income tax form 16 is not an ITR form
Form 16 is the TDS certificate your employer gives you; it is not a return and is never uploaded. You use it to fill the salary schedule of ITR-1 or ITR-2. For salary of FY 2025-26 you get Form 16; for salary from tax year 2026-27 onward the certificate is Form 130, prescribed by the Income-tax Rules, 2026. The Form 16 hub has more detail.
How to download ITR forms and your filed return
- For blank forms and offline utilities, open the Downloads section on the e-filing portal, choose AY 2026-27 and pick the utility for your form. The online mode needs no download at all.
- For the notified PDF of each form, use the forms section of the department's site, incometaxindia.gov.in.
- For a copy of a return you already filed, sign in, open View Filed Returns and click Download Form or Download ITR-V.
- The password for the PDF is your PAN in small letters, then your date of birth in DDMMYYYY form.
Common form choice mistakes
| Mistake | Correction |
|---|---|
| Salaried person with share gains files ITR-1 | File a revised return in ITR-2 before the AY 2026-27 deadline |
| Futures and options trader files ITR-2 | Trading is business income; ITR-3 is needed |
| Freelancer on 44ADA files ITR-1 | Professional income needs ITR-4 or ITR-3 |
| Director of a private company uses ITR-1 | Directors must use ITR-2 or ITR-3 |
A return in the wrong form may get a defective return notice under section 139(9), which you answer by refiling in the right form.
Every ITR guide on the site
| Page | What it answers |
|---|---|
| ITR-1 Sahaj | Full eligibility list and the two-house rule |
| ITR-2 | Schedules for gains, foreign assets and NRIs |
| ITR-3 | Balance sheet, profit and loss and partner income |
| ITR-4 Sugam | The presumptive form and its ₹50 lakh cap |
| ITR-5, ITR-6 and ITR-7 | Entities other than individuals and HUFs |
| ITR-U | The form for updating an old return |
| Salaried ITR | Form choice when salary is the main income |
| Express ITR | Short route for very simple returns |
| Filing guide | Filling the chosen form online |
| Due dates | Each form's deadline for AY 2026-27 |
| E-verification | Completing the return after upload |
| ITR PDF password | Opening the downloaded ITR-V or form copy |
| Login guide | Reaching the download and filing menus |
| AIS and 26AS | Income data that hints at the right form |
| 143(1) intimation | Defective return notices for a wrong form |
| Refund status | After the form is filed and processed |
| Refund delay | Holds caused by data the form left out |
| Late fee | Penalty if the form goes in after the date |
| Helplines | Help with utilities and form errors |
| What is ITR | The concept behind every form |
Form eligibility is summarised here for orientation and leaves out rare cases. The notified forms and the portal's own checks decide what you may file, so confirm there or with a chartered accountant if your income is mixed.
Sources we checked
- CBDT notification of ITR forms for AY 2026-27
- Income-tax Rules, 1962, rule 12
- Income-tax Act, 1961, sections 44AD and 44ADA
- Income-tax Act, 1961, section 139(9)
- Income-tax Rules, 2026, Form 130
Frequently asked questions
Which ITR to file for salary and bank interest only?
ITR-1, as long as you are a resident individual with total income of ₹50 lakh or less. Bank and FD interest are reported under other sources in the same form.
What are the types of ITR forms?
There are seven: ITR-1 and ITR-2 for individuals without business income, ITR-3 and ITR-4 for business income, ITR-5 for firms and LLPs, ITR-6 for companies and ITR-7 for trusts. ITR-U is a separate form for updated returns.
What changed in ITR-1 for AY 2026-27?
The main change is that ITR-1 now allows income from up to two house properties. Those with three or more houses still need ITR-2.
Can I download an income tax form pdf for AY 2026-27?
Yes. The notified forms are published by the department, and the e-filing portal offers offline utilities. Most people simply fill the online form after signing in, which needs no download.
Is Form 16 the same as an ITR form?
No. Form 16 is the employer's TDS certificate. You use its figures to fill ITR-1 or ITR-2.