BullTimes Logo

Which ITR Form Should I File?

A few questions about your income, and the return form that fits, with the reason each simpler form does not

Your income, FY 2025-26

Who is filing
Total income over ₹50 lakh?
Agricultural income over ₹5,000?
Any asset, bank account, signing authority or income outside India?
A director in a company at any time in the year?
Held unlisted equity shares at any time in the year?
A loss from an earlier year, or one to carry forward?
Tax on ESOPs from a start-up deferred?
TDS deducted on cash withdrawals (s.194N)?

ITR forms, AY 2026-27 — set by Income Tax Department (CBDT). Last verified .

Who may file ITR-1, ITR-2, ITR-3 and ITR-4 for income of FY 2025-26 (AY 2026-27): the ₹50 lakh and ₹5,000 agricultural income limits, one house property, s.112A gains up to ₹1.25 lakh, and each condition that rules out ITR-1 or ITR-4. The forms for tax year 2026-27 had not been notified.

Check the source

ITR-1 (Sahaj) is for a resident individual with salary or pension, one house property, interest and other income, and s.112A gains within ₹1.25 lakh, up to ₹50 lakh in all.

Return form for FY 2025-26 (AY 2026-27)

ITR-1 (Sahaj)

When in doubt between two forms, the fuller one (ITR-2 over ITR-1, ITR-3 over ITR-4) takes everything the simpler one does.

Before you file

  • Match your income and TDS against Form 26AS and the Annual Information Statement on the e-filing portal.
  • Work out which regime is lower with the income tax calculator.
  • The due dates are on the financial calendar. A wrong form can make the return defective; the department then asks for it to be filed again.

Frequently Asked Questions

Related Tools

Income Tax Calculator

Old vs new regime, with a financial-year selector

Open tool

Presumptive Tax Calculator

Tax on deemed profit under 44AD and 44ADA

Open tool

Capital Gains Tax Calculator

Calculate tax on property, stocks, funds

Open tool

Tax Saving Calculator

Room left in 80C, NPS and 80D, and what the deductions save

Open tool

Every formula, convention and source behind these calculators is written down. Read the methodology — including what BullTimes deliberately will not do. We take no commission on anything, and recommend nothing.