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, Pension & Single Property Salary, one house property, and other sources (interest, family pension).
Capital Gains or Multiple Properties Sale of stocks, mutual funds, gold, property, or owning >1 house.
Presumptive Business / Profession (Sec 44AD/ADA) Declaring business profit at 6%/8% or professional receipts at 50%.
Normal Business, Profession or Freelance Regular bookkeeping, audit, or business income not under presumptive schemes.
Why it matters: Business/profession income automatically shifts you to ITR-3 or ITR-4.
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.