{"id":24255,"date":"2023-03-17T18:39:27","date_gmt":"2023-03-17T13:09:27","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=24255"},"modified":"2026-08-25T01:09:33","modified_gmt":"2026-08-24T19:39:33","slug":"types-of-itr-form","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/types-of-itr-form\/","title":{"rendered":"Types of ITR Form and ITR Form Applicability"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6aa52b139375a\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6aa52b139375a\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR_Form_Applicability_for_AY_2026-27_FY_2025-26\" title=\"ITR Form Applicability for AY 2026-27 (FY 2025-26)\">ITR Form Applicability for AY 2026-27 (FY 2025-26)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR-4_Sugam\" title=\"ITR-4 (Sugam)\">ITR-4 (Sugam)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#TYPES_OF_ITR_AND_THEIR_APPLICABILITY\" title=\"TYPES OF ITR AND THEIR APPLICABILITY\">TYPES OF ITR AND THEIR APPLICABILITY<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR_1\" title=\"ITR 1\">ITR 1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR_3\" title=\"ITR 3\">ITR 3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR_4\" title=\"ITR 4\">ITR 4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR_5\" title=\"ITR 5\">ITR 5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR_6\" title=\"ITR 6\">ITR 6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR_7\" title=\"ITR 7\">ITR 7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR_Form_Applicability_Matrix_for_FY_2025-26_AY_2026-27\" title=\"ITR Form Applicability Matrix for FY 2025-26 (AY 2026-27)\">ITR Form Applicability Matrix for FY 2025-26 (AY 2026-27)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#ITR-3\" title=\"ITR-3\">ITR-3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#Budget_2026_Updates_Major_Changes_in_ITR_Filing_Revision\" title=\"Budget 2026 Updates: Major Changes in ITR Filing &amp; Revision\">Budget 2026 Updates: Major Changes in ITR Filing &amp; Revision<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#1_Extended_Time_Limit_for_Revising_Income_Tax_Returns\" title=\"1. Extended Time Limit for Revising Income Tax Returns\">1. Extended Time Limit for Revising Income Tax Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#2_Nominal_Fee_for_Late_Revisions\" title=\"2. Nominal Fee for Late Revisions\">2. Nominal Fee for Late Revisions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#3_Rationalized_Due_Dates_for_ITR_Filing\" title=\"3. Rationalized Due Dates for ITR Filing\">3. Rationalized Due Dates for ITR Filing<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/#Quick_guide_of_ITR_form_applicability_for_AY_2026-27\" title=\"Quick guide of ITR form applicability for AY 2026-27\u00a0\">Quick guide of ITR form applicability for AY 2026-27\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24553\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/type-of-ITR.jpg\" alt=\"type of ITR\" width=\"1080\" height=\"1064\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/type-of-ITR.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/type-of-ITR-300x296.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/type-of-ITR-1024x1009.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/type-of-ITR-768x757.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/type-of-ITR-800x788.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/h3>\n<h2><span class=\"ez-toc-section\" id=\"ITR_Form_Applicability_for_AY_2026-27_FY_2025-26\"><\/span><span style=\"color: #000080;\"><strong style=\"font-size: 16px;\">ITR Form Applicability for AY 2026-27 (FY 2025-26)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\">\n<tbody>\n<tr>\n<th><strong>ITR Form<\/strong><\/th>\n<th><strong>Who Should File?<\/strong><\/th>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-1 (Sahaj)<\/strong><\/th>\n<td>Resident individuals (other than not ordinarily resident) having total income up to \u20b950 lakh from salary, pension, up to two house properties, other sources, and agricultural income up to \u20b95,000. Also applicable where LTCG under Section 112A does not exceed \u20b91.25 lakh. Not available to directors in companies or persons holding unlisted equity shares. ITR-1 (Sahaj) is meant for small and salaried taxpayers with simple sources of income.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-2<\/strong><\/th>\n<td>Individuals and HUFs having income from salary, multiple house properties, capital gains, foreign assets, foreign income, or agricultural income exceeding \u20b95,000, but not having income from business or profession. ITR-2 is suitable for individuals earning capital gains, foreign income, or holding foreign assets, but not having business income.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-3<\/strong><\/th>\n<td>Individuals and HUFs earning income from business or profession, including proprietors, freelancers, consultants, and partners in partnership firms receiving remuneration or interest from the firm. ITR-3 is mandatory for individuals and HUFs engaged in business or professional activities, including partners receiving remuneration or interest from firms.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\n<h3><span class=\"ez-toc-section\" id=\"ITR-4_Sugam\"><\/span><strong>ITR-4 (Sugam)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/th>\n<td>Resident individuals, HUFs, and firms (other than LLPs) with total income up to \u20b950 lakh opting for presumptive taxation under Sections 44AD, 44ADA, or 44AE. Also permitted for LTCG under Section 112A up to \u20b91.25 lakh, subject to prescribed conditions. ITR-4 (Sugam) is designed for taxpayers opting for the presumptive taxation schemes under Sections 44AD, 44ADA, or 44AE.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-5<\/strong><\/th>\n<td>Partnership firms, LLPs, Associations of Persons (AOPs), Body of Individuals (BOIs), Artificial Juridical Persons (AJPs), and other entities not required to file ITR-7. ITR-5 is generally used by partnership firms, LLPs, AOPs, and BOIs.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-6<\/strong><\/th>\n<td>Companies other than those claiming exemption under Section 11 relating to income from property held for charitable or religious purposes. ITR-6 applies to companies that do not claim exemption under Section 11 of the Income-tax Act.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-7<\/strong><\/th>\n<td>Persons and entities required to furnish returns under Sections 139(4A), 139(4B), 139(4C), or 139(4D), including charitable trusts, religious trusts, political parties, research associations, educational institutions, and certain other exempt organizations. ITR-7 is prescribed for charitable trusts, religious institutions, political parties, educational institutions, and other entities required to file returns under special provisions.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"TYPES_OF_ITR_AND_THEIR_APPLICABILITY\"><\/span><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-update\/\"><strong>TYPES OF ITR AND THEIR APPLICABILITY<\/strong><\/a><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25040\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1.jpg\" alt=\"ITR 1\" width=\"1233\" height=\"654\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1.jpg 1233w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1-300x159.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1-1024x543.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1-768x407.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1-800x424.jpg 800w\" sizes=\"(max-width: 1233px) 100vw, 1233px\" \/><\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_1\"><\/span><span style=\"color: #ff6600;\"><strong>ITR 1<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>This form is applicable to individuals who are residents and have total income of up to Rs 50 lakh constituting Income from Salary, one house property, income from other sources (including family pension and interest income), and income from agricultural activities maximum up to Rs 5000.<\/li>\n<li>ITR form does not apply to a Director in a company or made investment in unlisted equity shares or even in cases where TDS got subtracted as per section 194N where the ESOP taxation aspect has been deferred under new relaxation.<\/li>\n<li>It is applicable to Individuals and HUFs having income from different sources except from business or professional income.<\/li>\n<li>Thus, an individual or HUF, not eligible to file Sahaj ITR 1, can file ITR-2. Therefore, any director of a company, as well as anyone who owns unlisted equity shares of a company, will be required to file ITR-2 returns. Also, individuals having more than one house property should also file an ITR-2 income tax return.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25042\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR..jpg\" alt=\"ITR.\" width=\"1244\" height=\"702\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR..jpg 1244w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR.-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR.-1024x578.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR.-768x433.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR.-800x451.jpg 800w\" sizes=\"(max-width: 1244px) 100vw, 1244px\" \/><\/p>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_3\"><\/span><span style=\"color: #ff6600;\"><strong>ITR 3<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">It is to be filed by persons having income from a business or profession. Thus, the eligible source of income for ITR 3 are \u2013<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Running a business or profession whether subject to audit or not.<\/li>\n<li>Income from all other sources like salary, house property, capital gain and other sources, be also included.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_4\"><\/span><span style=\"color: #ff6600;\"><strong>ITR 4<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25043\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4.jpg\" alt=\"ITR 4\" width=\"1247\" height=\"715\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4.jpg 1247w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-300x172.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-1024x587.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-768x440.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-800x459.jpg 800w\" sizes=\"(max-width: 1247px) 100vw, 1247px\" \/><\/p>\n<ul>\n<li>It is applied to Individuals, HUFs, and Firms, excluding LLPs, who are residents and have total income up to Rs.50 lakh. Such income constitutes income from business and profession, subject to computation under sections 44AD, 44ADA, or 44AE.<\/li>\n<li>Apart from business or profession, it includes income from one house property with single ownership, interest Income, Family Pension, and agricultural income up to Rs.5,000.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25094\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-1.jpg\" alt=\"ITR -4 Feature \" width=\"1135\" height=\"667\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-1.jpg 1135w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-1-300x176.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-1-1024x602.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-1-768x451.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-4-1-800x470.jpg 800w\" sizes=\"(max-width: 1135px) 100vw, 1135px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25041\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1..jpg\" alt=\" ITR\" width=\"1045\" height=\"671\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1..jpg 1045w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1.-300x193.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1.-1024x658.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1.-768x493.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/03\/ITR-1.-800x514.jpg 800w\" sizes=\"(max-width: 1045px) 100vw, 1045px\" \/><\/p>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_5\"><\/span><span style=\"color: #ff6600;\"><strong>ITR 5<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>This form is to be filed by Firms, LLPs, Association of Persons, Body of Individuals, Artificial Juridical Person, legal heirs of deceased and insolvent persons, trust and investment-based funds.<\/li>\n<\/ul>\n<ol start=\"6\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_6\"><\/span><span style=\"color: #ff6600;\"><strong>ITR 6<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>Such form is required to be filed by companies not eligible for an exemption under Section 11. It is to be noted that exemption under section 11 is provided to companies that receive income from property held for charitable or religious purposes. Such a return can be filed electronically and authorized with the assigned digital signature.<\/li>\n<\/ul>\n<ol start=\"7\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"ITR_7\"><\/span><span style=\"color: #ff6600;\"><strong>ITR 7<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>It is to be filed by trusts, political parties, charitable institutions etc. receiving exempt income under the Act. Also, where the individuals and companies fall under section 139(4A), section 139 (4B), section 139 (4C), or section 139 4D, they can also file ITR-7 form.<\/li>\n<li>One of the required aspects of this form is that the taxes deducted, collected, or paid by or on their behalf, must match with their Tax Credit Statement Form 26AS. This form is divided into two parts with a total of 23 schedules.<\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/itr-forms..jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12358\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/itr-forms..jpg\" alt=\"\" width=\"1065\" height=\"1089\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/itr-forms..jpg 836w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/itr-forms.-293x300.jpg 293w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/itr-forms.-768x785.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/itr-forms.-800x818.jpg 800w\" sizes=\"(max-width: 1065px) 100vw, 1065px\" \/><\/a><\/li>\n<\/ul>\n<div>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"ITR_Form_Applicability_Matrix_for_FY_2025-26_AY_2026-27\"><\/span><span style=\"color: #000080;\"><strong>ITR Form Applicability Matrix for FY 2025-26 (AY 2026-27)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Selecting the correct Income Tax Return (ITR) form is crucial for accurate compliance. The applicability of each form depends on the taxpayer&#8217;s status and the nature of income earned during the financial year.<\/p>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\">\n<tbody>\n<tr>\n<th><strong>ITR Form<\/strong><\/th>\n<th><strong>Applicable To<\/strong><\/th>\n<th><strong>Salary Income<\/strong><\/th>\n<th><strong>House Property<\/strong><\/th>\n<th><strong>Business Income<\/strong><\/th>\n<th><strong>Capital Gains<\/strong><\/th>\n<th><strong>Other Sources<\/strong><\/th>\n<th><strong>Exempt Income<\/strong><\/th>\n<th><strong>Lottery \/ Race Horse Income<\/strong><\/th>\n<th><strong>Foreign Assets \/ Income<\/strong><\/th>\n<th><strong>Carry Forward of Losses<\/strong><\/th>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-1 (Sahaj)<\/strong><\/th>\n<td>Resident Individuals and HUFs meeting prescribed conditions<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f (Up to 2 House Properties)<\/td>\n<td>NO<\/td>\n<td>\u2714\ufe0f (LTCG under Section 112A up to \u20b91.25 lakh)<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f (Agricultural Income up to \u20b95,000)<\/td>\n<td><strong>NO<\/strong><\/td>\n<td>NO<\/td>\n<td><strong>NO<\/strong><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-2<\/strong><\/th>\n<td>Individuals and HUFs not having business or professional income<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>NO<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\n<h3><span class=\"ez-toc-section\" id=\"ITR-3\"><\/span><strong>ITR-3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/th>\n<td>Individuals and HUFs having business or professional income, including partners in firms<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-4 (Sugam)<\/strong><\/th>\n<td>Individuals, HUFs and Firms (other than LLPs) opting for presumptive taxation<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f (Up to 2 House Properties)<\/td>\n<td>\u2714\ufe0f (Presumptive Scheme)<\/td>\n<td>\u2714\ufe0f (LTCG under Section 112A up to \u20b91.25 lakh)<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f (Agricultural Income up to \u20b95,000)<\/td>\n<td>NO<\/td>\n<td>NO<\/td>\n<td>NO<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-5<\/strong><\/th>\n<td>Firms, LLPs, AOPs, BOIs, Artificial Juridical Persons and certain Trusts<\/td>\n<td>NO<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-6<\/strong><\/th>\n<td>Companies other than those claiming exemption under Section 11<\/td>\n<td>NO<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><strong>ITR-7<\/strong><\/th>\n<td>Trusts, Charitable Institutions, Political Parties, Research Associations and other entities required to file under specified provisions<\/td>\n<td>NO<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<td>\u2714\ufe0f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Budget_2026_Updates_Major_Changes_in_ITR_Filing_Revision\"><\/span><span style=\"color: #000080;\"><strong>Budget 2026 Updates: Major Changes in ITR Filing &amp; Revision<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Union Budget 2026 has introduced several taxpayer-friendly measures aimed at providing greater flexibility in return filing and improving voluntary tax compliance. These changes give taxpayers additional time to correct errors in their returns while also rationalizing filing deadlines for different categories of assessees.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Extended_Time_Limit_for_Revising_Income_Tax_Returns\"><\/span><span style=\"color: #000080;\"><strong>1. Extended Time Limit for Revising Income Tax Returns<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>One of the most significant changes is the extension of the deadline for filing a revised income tax return (ITR).<\/p>\n<ul>\n<li>Earlier: Taxpayers could revise their returns only up to 31st December following the relevant financial year.<\/li>\n<li>Now: The revision deadline has been extended to 31st March.<\/li>\n<\/ul>\n<p>This additional three-month window allows taxpayers more time to identify and correct omissions, reporting errors, incorrect disclosures, or missed income before the revision period expires.<\/p>\n<p>Example: For FY 2025-26 (AY 2026-27), a taxpayer who files the original return in July 2026 can now revise it up to 31 March 2027, instead of being restricted to 31 December 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Nominal_Fee_for_Late_Revisions\"><\/span><span style=\"color: #000080;\"><strong>2. Nominal Fee for Late Revisions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To encourage timely compliance while still providing flexibility, the Government has proposed a <strong>nominal fee<\/strong> for filing revisions after the original due date.<\/p>\n<p>This means Taxpayers can still rectify mistakes. A small additional charge may apply if the revision is made beyond the prescribed filing deadline, and the provision seeks to balance taxpayer convenience with administrative efficiency.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Rationalized_Due_Dates_for_ITR_Filing\"><\/span><span style=\"color: #000080;\"><strong>3. Rationalized Due Dates for ITR Filing<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Budget 2026 has also clarified and streamlined due dates for various categories of taxpayers. following are ITR Filing Calendar:<\/p>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 208px;\" width=\"809\">\n<tbody>\n<tr>\n<th>Category of Taxpayer<\/th>\n<th>Due Date<\/th>\n<\/tr>\n<tr>\n<td>ITR-1 and ITR-2 Filers (Individuals and HUFs not requiring audit)<\/td>\n<td>31 July<\/td>\n<\/tr>\n<tr>\n<td>Non-Audit Business Cases and Trusts<\/td>\n<td>31 August<\/td>\n<\/tr>\n<tr>\n<td>Audit Cases (Business, Profession and Trusts)<\/td>\n<td>31 October<\/td>\n<\/tr>\n<tr>\n<td>Transfer Pricing Cases<\/td>\n<td>30 November<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quick_guide_of_ITR_form_applicability_for_AY_2026-27\"><\/span><span style=\"color: #000080;\"><strong>Quick guide of ITR form applicability for AY 2026-27\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 311px;\" width=\"776\">\n<tbody>\n<tr>\n<th><strong>If You Are&#8230;<\/strong><\/th>\n<th><strong>ITR Form<\/strong><\/th>\n<\/tr>\n<tr>\n<td>Salaried employee with income up to INR 50 lakh<\/td>\n<td>ITR-1<\/td>\n<\/tr>\n<tr>\n<td>Salaried employee with capital gains or foreign assets<\/td>\n<td>ITR-2<\/td>\n<\/tr>\n<tr>\n<td>Freelancer, consultant, professional, or proprietor<\/td>\n<td>ITR-3<\/td>\n<\/tr>\n<tr>\n<td>Presumptive taxation taxpayer under Sections 44AD\/44ADA\/44AE<\/td>\n<td>ITR-4<\/td>\n<\/tr>\n<tr>\n<td>Partnership Firm or LLP<\/td>\n<td>ITR-5<\/td>\n<\/tr>\n<tr>\n<td>Company<\/td>\n<td>ITR-6<\/td>\n<\/tr>\n<tr>\n<td>Trust, NGO, Educational Institution, Political Party<\/td>\n<td>ITR-7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><iframe loading=\"lazy\" title=\"E.FILING OF INCOME TAX RETURN | What is e-filing of income tax | Steps to file online income tax\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/Rm8-4sWURMA?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<p>Popular Article :<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/learn\/new-tds-deduction-provision-prevent-cash-transactions-of-more-than-1-crore-section-194n.html\">New TDS deduction No cash transactions exceeding 1 Crore -Section 194N<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/learn\/nsdl-extension-of-qtr-tdstcs-statement-filing-dates-for-4-quarter-of-fy-201920-until-30-june.html\">Extention of TDS\/TCS statement filing Date<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/basic-understanding-on-tds-on-payments-to-resident-contractors-professionals-section-194m-form-26qd-and-form-16d\/\">TDS payment to resident contractors<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>ITR Form Applicability for AY 2026-27 (FY 2025-26) ITR Form Who Should File? ITR-1 (Sahaj) Resident individuals (other than not ordinarily resident) having total income up to \u20b950 lakh from salary, pension, up to two house properties, other sources, and agricultural income up to \u20b95,000. Also applicable where LTCG under Section 112A does not exceed &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10055],"tags":[1956],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24255"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=24255"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24255\/revisions"}],"predecessor-version":[{"id":32952,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24255\/revisions\/32952"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=24255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=24255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=24255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}