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Home›India›ITR Form Selector Calculator

ITR Form Selector Calculator — AY 2026-27

Find the correct Income Tax Return form for your situation. Answer a few questions about your income sources, entity type, and residency status to get a personalized recommendation for ITR-1 (Sahaj), ITR-2, ITR-3, ITR-4 (Sugam), or other forms. Compare forms side by side and understand what happens if you file the wrong one. Updated for AY 2026-27 (FY 2025-26).

Answer a few questions to find your correct ITR form for AY 2026-27
NRI and RNOR cannot use ITR-1
ITR-1 and ITR-4 require total income ≤ ₹50 lakh
Select your income sources:
Includes STCG, LTCG from equity, debt MF, real estate, crypto (VDA)
Freelancing, consulting, trading business, shop, manufacturing
Foreign salary, rental income, investments, signing authority on foreign accounts
Agricultural income up to ₹5,000 is allowed in ITR-1; above ₹5,000 requires ITR-2
Income taxed at special rates under Section 115BB
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How to Use This Calculator

Form Selector tab

Select your entity type (individual, HUF, firm, company, etc.), residency status, and check the boxes for your applicable income sources — salary, house property, capital gains, business income, foreign assets, etc. The calculator instantly recommends the correct ITR form based on Income Tax Department rules for AY 2026-27.

Why It Matters tab

Learn what happens if you file the wrong ITR form: defective return notice from CPC under Section 139(9), consequences of not responding within 15 days, the revision and updated return timelines, and the most common mistakes taxpayers make — like filing ITR-1 when they have capital gains.

Form Comparison tab

See a side-by-side comparison of ITR-1 (Sahaj), ITR-2, ITR-3, and ITR-4 (Sugam) — who can file, what income sources are covered, income limits, turnover limits for presumptive taxation, and filing due dates for AY 2026-27.

Share your result

Every selection is encoded in the URL. Click Share to send your exact scenario to your CA, tax advisor, or save it for later reference.

ITR Form Selection Rules — AY 2026-27

Decision Tree:

Step 1: Entity type
• Company → ITR-6
• Trust/political party → ITR-7
• Firm/LLP/AOP → ITR-5 (or ITR-4 for non-LLP firms on presumptive)
• Individual/HUF → Continue to Step 2

Step 2: Business income?
• Yes + non-presumptive → ITR-3
• Yes + presumptive + income ≤ &rupee;50L + no CG/foreign → ITR-4
• Yes + presumptive + income > &rupee;50L or CG/foreign → ITR-3
• No business income → Continue to Step 3

Step 3: Capital gains, foreign assets, 2+ HP, NRI?
• Any of these → ITR-2
• None → Continue to Step 4

Step 4: Resident individual + income ≤ &rupee;50L?
• Yes → ITR-1 (Sahaj)
• HUF or income > &rupee;50L → ITR-2

The choice of tax regime (old vs new) does NOT determine which ITR form to use. The form depends entirely on your entity type, income sources, and total income level.

Example

Rahul — Salaried + sold mutual funds

Rahul earns &rupee;12,00,000 salary and sold equity mutual funds during FY 2025-26 with &rupee;45,000 LTCG. He has one self-occupied house property and no other income. He is a resident Indian.

Step 1: Entity type

Taxpayer typeIndividual (Resident)

Step 2: Income sources

Salary incomeYes (&rupee;12,00,000)
House property1 (self-occupied)
Capital gainsYes (LTCG &rupee;45,000)
Business incomeNo
Foreign assetsNo

Step 3: Form determination

Can use ITR-1?No — has capital gains
Needs ITR-3?No — no business income
Correct formITR-2
Due date31 July 2026

Common mistake: Many salaried individuals file ITR-1 even after selling mutual funds or shares. Any capital gains — even &rupee;100 STCG — requires ITR-2. Filing ITR-1 in this case will result in a defective return notice from CPC.

Priya — Freelance designer (presumptive)

Priya is a freelance graphic designer earning &rupee;18,00,000 per year. She opts for presumptive taxation under Section 44ADA (50% deemed profit). She has no other income sources and total income is below &rupee;50 lakh.

Form determination

Entity typeIndividual (Resident)
Professional incomeYes (&rupee;18L gross receipts)
Presumptive (44ADA)Yes (50% = &rupee;9L deemed profit)
Capital gainsNo
Total income&rupee;9,00,000 (≤ &rupee;50L)
Correct formITR-4 (Sugam)

If Priya also sold shares with capital gains, she would need ITR-3 instead — ITR-4 does not support capital gains.

FAQ

Most salaried individuals who are resident Indians with income from salary, one house property, and other sources (FD interest, savings account interest) with total income up to &rupee;50 lakh should use ITR-1 (Sahaj). However, if you sold shares, mutual funds, or property during the year (capital gains), you need ITR-2. If you have foreign income or assets, or more than one house property, you also need ITR-2 even without capital gains.
No. ITR-1 (Sahaj) cannot be used if you have any capital gains — whether short-term or long-term, from equity shares, mutual funds, property, or crypto/VDA. Even if your capital gain is just &rupee;100, you must file ITR-2 (or ITR-3 if you also have business income). This is the most common filing mistake in India. The CPC will send a defective return notice under Section 139(9) if you file ITR-1 with capital gains.
The CPC (Centralized Processing Centre) will detect the mismatch through automated data matching with AIS, Form 26AS, and other databases, and issue a defective return notice under Section 139(9). You get 15 days to respond by filing a corrected return using the right form. If you don't respond, your return is treated as invalid (as if never filed), which means late filing penalties under Section 234F (up to &rupee;5,000) and interest under Section 234A apply. You can also file a revised return under Section 139(5) before 31 December 2026 to correct the form proactively.
ITR-4 (Sugam) is for taxpayers opting for presumptive taxation under Section 44AD (business turnover up to &rupee;3 crore/&rupee;2 crore), 44ADA (professionals up to &rupee;75 lakh), or 44AE (goods transport). Total income must be ≤ &rupee;50 lakh, and you cannot have capital gains, foreign assets, or more than one house property. ITR-3 is required if you have business/professional income but don't qualify for ITR-4 — e.g., you maintain regular books, have capital gains alongside business income, total income exceeds &rupee;50 lakh, or your turnover exceeds the presumptive limits.
For FY 2025-26 (AY 2026-27), the ITR filing due dates are: 31 July 2026 for individuals, HUFs, and other taxpayers not requiring tax audit; 31 October 2026 for businesses requiring audit under Section 44AB, companies, and firms; 30 November 2026 for taxpayers with transfer pricing obligations. A belated return can be filed until 31 December 2026 with a late fee of up to &rupee;5,000 under Section 234F. An updated return under Section 139(8A) can be filed until 31 March 2029 with additional tax of 25-50%.

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Calculate tax for freelancers and consultants under presumptive (44ADA) or regular scheme.

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