Income Tax Filing | Assessment Year 2026-27

ITR Form Chooser

Answer a few plain-English questions step-by-step to determine whether ITR-1, ITR-2, ITR-3, or ITR-4 is the correct form to file.

Taxpayer Questionnaire

Complete the steps to see your ITR form suggestion

1
Taxpayer
2
Residency
3
Income Source
4
Exclusions
Individual Salaried employees, professionals, freelancers, sole proprietors.
HUF Hindu Undivided Family tax units.
Firm (other than LLP) Partnership firms filing under regular or presumptive tax schemes.
Why it matters: ITR-1 (Sahaj) is strictly restricted to resident individuals. HUFs and firms must navigate to ITR-2, 3 or 4.
Resident Ordinarily resident in India during the financial year.
Non-Resident (NRI / RNOR) Living abroad or resident but not ordinarily resident.
Why it matters: NRIs and RNORs cannot file ITR-1 or ITR-4. They must use ITR-2 or ITR-3.
Salary or Pension Income from employment, monthly salary, allowances, or pension.
One House Property Rental income, loss, or interest payment on home loan for a single house property.
More than One House Property Income, loss, or home loan interest for owning two or more house properties.
Capital Gains Income from selling shares, mutual funds, gold, land, buildings, or crypto.
Presumptive Business / Profession (Sec 44AD/ADA) Declaring business profit at 6%/8% of turnover, or professional receipts at 50% without audit.
Regular Business, Profession or Freelance Regular bookkeeping, audit, or business/profession income not under presumptive schemes.
Other Sources (Interest, Dividends, etc.) Savings bank interest, FD interest, dividends, family pension, or gifts.
Why it matters: Business income shifts you to ITR-3 or ITR-4. Combining capital gains or multiple properties shifts you to ITR-2 or ITR-3.
No Special Conditions Income is under Rs. 50 Lakhs, no foreign assets, no unlisted shares, and not a company director.
Yes, One or More Apply Income > Rs. 50 Lakhs, holding foreign accounts/assets, holding unlisted equity shares, or acting as a company director.
Why it matters: These high-disclosure tags immediately block simplified forms (ITR-1 and ITR-4) to ensure thorough reporting in ITR-2 or ITR-3.

Filing Recommendation

Recommended tax return form based on questionnaire

Awaiting Questionnaire

Complete all 4 questionnaire steps to view the recommended ITR form and audit checklist.