Financial Year
FY 2025-26 (April 1, 2025 to March 31, 2026)
Assessment Year
AY 2026-27 (for income earned in FY 2025-26)
Due Date
July 31, 2026 (for most individuals)
Why Finding the Right ITR Form Matters
Filing the wrong ITR form makes your return invalid, requiring re-filing within 15 days. Use our tool to get it right the first time and avoid penalties.
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Find Your ITR Form in 7 Simple Questions
Answer honestly to get the most accurate recommendation for FY 2025-26.
Understanding All ITR Forms
ITR-1 (Sahaj)
For individuals with simple income
- Salary income up to ₹50 lakhs
- One house property
- Interest income
- No business or capital gains
ITR-2
For individuals/HUF without business
- Capital gains (shares/property)
- Multiple house properties
- Foreign assets & income
- Income above ₹50 lakhs
ITR-3
For business owners & professionals
- Business/professional income
- Partners in firms
- Requires books of accounts
- May need tax audit
ITR-4 (Sugam)
For presumptive taxation
- Presumptive business (Sec 44AD)
- Professional income (Sec 44ADA)
- Turnover up to ₹2 crores
- No need for books/audit
ITR-5
For firms & associations
- Partnership firms & LLPs
- Association of Persons (AOP)
- Body of Individuals (BOI)
- Due: Oct 31, 2026 (if audit)
ITR-6
For companies
- All companies (Pvt/Public Ltd)
- Domestic & foreign companies
- Requires audit reports
- Due: Oct 31, 2026
ITR-7
For trusts & institutions
- Charitable/religious trusts
- Political parties & NGOs
- Research institutions
- Sec 12A/12AA registered
ITR-U (Updated)
For correcting filed returns
- Update within 24 months
- Correct omissions
- Additional tax payable
- No refund claims allowed
Frequently Asked Questions
What is the due date for filing ITR for FY 2025-26?
For individuals/HUFs without audit: July 31, 2026. For businesses requiring audit (Pvt Ltd, LLP, etc.): October 31, 2026. For transfer pricing cases: November 30, 2026. Belated returns can be filed till December 31, 2026.
Can I file ITR-1 if I have foreign income?
No, ITR-1 is not allowed if you have foreign income or assets. You must use ITR-2 or ITR-3 depending on your other income sources.
Which ITR form for salary income only?
ITR-1 (Sahaj) if salary is below ₹50 lakhs, you have only one house property, no capital gains, no foreign assets, and total income is below ₹50 lakhs.
Do I need to file ITR if my income is below taxable limit?
Filing ITR is not mandatory if income is below basic exemption. However, it's beneficial to file for refund claims, loan applications, visa processing, and maintaining financial records.
What is the penalty for late filing of ITR?
Late filing fee under Section 234F: ₹1,000 for income up to ₹5 lakhs, ₹5,000 for income above ₹5 lakhs. Late filing also attracts interest under Sections 234A, 234B, 234C. Loss of certain carry-forward benefits.
Which ITR form for business income?
ITR-3 if you maintain regular books of accounts (turnover above ₹2 crores for non-audit cases). ITR-4 (Sugam) for presumptive taxation (turnover up to ₹2 crores for business or ₹75 lakhs for professionals).
Can I revise my ITR after filing?
Yes, you can revise your ITR within the time limit specified under Section 139(5). The revised return replaces the original one. For FY 2025-26, revision allowed till December 31, 2026.
What documents are needed for ITR filing?
PAN, Aadhaar, Form 16 (salary), Form 16A (TDS), bank statements, investment proofs (80C, 80D, 80E, 80G), home loan statement, capital gains statements, business income documents, and Form 26AS/AIS.
Is e-verification of ITR mandatory?
Yes, e-verification is mandatory. Without verification within 30 days of filing, your return is treated as invalid. Methods: Aadhaar OTP, net banking, bank ATM, DSC, or sending signed ITR-V to CPC.
Which ITR form for capital gains?
ITR-2 if you have only capital gains from listed shares/property without business income. ITR-3 if you have both business income and capital gains.
What is the difference between old and new tax regime?
Old regime: Higher tax rates with many deductions (80C, 80D, HRA, LTA). New regime: Lower tax rates with limited deductions. Choose based on your eligible deductions.
Can I switch between old and new tax regime every year?
Yes, salaried individuals can switch between regimes every year at the time of filing ITR. Business owners can switch once during the lifetime (for non-115BAC) but new regime is default from FY 2024-25.
What is ITR-U and when to use it?
ITR-U (Updated Return) is for updating previously filed ITR within 24 months from end of assessment year. Used for correcting omissions, wrong declarations, or to file belated return.
Need Help Filing ITR?
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