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For the Financial Year 2025–26 (Assessment Year 2026–27), the Central Board of Direct Taxes (CBDT) has notified the following Income Tax Return (ITR) forms, each tailored to specific taxpayer categories and income sources:

List of ITR Forms for FY 2025–26

1. ITR-1 (Sahaj)

  • Who can file: Resident individuals (excluding Not Ordinarily Resident) with total income up to ₹50 lakh.
  • Sources of income:
    • Salary or pension
    • One house property
    • Other sources (excluding lottery winnings and income from racehorses)
    • Agricultural income up to ₹5,000
  • New inclusion: Individuals with long-term capital gains (LTCG) up to ₹1.25 lakh can now use ITR-1

2. ITR-2

  • Who can file: Individuals and Hindu Undivided Families (HUFs) not having income from profits and gains of business or profession.
  • Applicable for:
    • Income exceeding ₹50 lakh
    • Income from more than one house property
    • Capital gains
    • Foreign assets or income
    • Agricultural income exceeding ₹5,000

3. ITR-3

  • Who can file: Individuals and HUFs having income from profits and gains of business or profession.
  • Applicable for:
    • Income from proprietary business or profession
    • Income as a partner in a firm
    • Presumptive income exceeding specified limits

4. ITR-4 (Sugam)

  • Who can file: Individuals, HUFs, and firms (other than LLPs) being residents having total income up to ₹50 lakh and having income from business and profession computed under sections 44AD, 44ADA, or 44AE.
  • Not applicable for:
    • Non-residents
    • Individuals with foreign assets or income
    • Income from more than one house property

5. ITR-5

  • Who can file: Firms, LLPs, Association of Persons (AOPs), Body of Individuals (BOIs), and other similar entities not filing ITR-7.
  • Applicable for:
    • Entities claiming exemption under sections 11 and 12
    • Entities not required to file ITR-6 or ITR-7

6. ITR-6

  • Who can file: Companies other than those claiming exemption under section 11.
  • Applicable for:
    • Companies not claiming exemption under section 11
    • Companies required to furnish return electronically under digital signature

7. ITR-7

  • Who can file: Persons including companies required to furnish return under sections 139(4A), 139(4B), 139(4C), or 139(4D).
  • Applicable for:
    • Trusts, political parties, institutions, colleges, and universities claiming exemption under various sections

8. ITR-B (New Form)

  • Who can file: Taxpayers (individuals or entities) subjected to search or requisition operations by the Income Tax Department on or after September 1, 2024.
  • Purpose: To report undisclosed income detected during such operations.

Key Points to Remember

  • Filing Mode: Most ITR forms must be filed electronically through the Income Tax e-Filing portal.
  • Digital Signature: Required for companies and individuals subject to audit.
  • Deadline: The standard due date for filing ITRs is July 31, 2026, for individuals not requiring audit.
  • Verification: After filing, verify your return through Aadhaar OTP, net banking, or by sending a signed physical copy to CPC Bengaluru.(Income Tax Department)

If you need assistance in selecting the appropriate ITR form based on your income sources and financial activities, feel free to ask!