FY 2025-26 (AY 2026-27)

Which ITR form should you file?

Choose the wrong ITR form and your return can be treated as defective. Here is a plain-English guide to ITR-1, ITR-2, and ITR-3 for FY 2025-26.

ITR-1

ITR-1 (Sahaj)

Simplest ITR for salaried individuals with income up to ₹50 lakh

ITR-1 (Sahaj) is the simplest income tax return form for resident individuals with salary, pension, and basic other income. For FY 2025-26, ITR-1 now also allows LTCG under Section…

Resident individuals only (not NRIs) Total income up to ₹50 lakh Income from salary or pension Income from one or two house properties (no brought-forward loss)

ITR-2

For salaried individuals with capital gains, NRIs, or income above ₹50 lakh

ITR-2 is required for individuals and HUFs without business income who have capital gains, foreign income, NRI status, income above ₹50 lakh, or are directors of a company. It incl…

Resident individuals and HUFs Non-Resident Indians (NRIs) with Indian income Total income exceeding ₹50 lakh Income from salary, house property, capital gains, other sources

ITR-3

For F&O traders, business owners, and professionals with regular books of account

ITR-3 is required for individuals and HUFs with income from business or profession, including F&O traders, professionals maintaining regular books, and those who have opted out of …

F&O traders (futures and options income is non-speculative business income) Individuals with any business or professional income outside presumptive schemes Professionals with turnover above Section 44ADA limit (₹75 lakh for cash-based) Individuals who have opted out of Section 44AD/44ADA and are in the 5-year restriction period

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