ITR Filing 2026: Which Form Applies to You

Filing the wrong ITR form doesn't just cause a rejection — it can trigger a defective-return notice under Section 139(9), forcing a refile within a tight window. Here's how to pick correctly the first time.

For Individuals

• ITR-1 (Sahaj) — Salary/pension income, one house property, other income up to ₹50 lakh total income, no capital gains
• ITR-2 — Individuals with capital gains, multiple house properties, or foreign income/assets
• ITR-3 — Individuals with business or professional income (not under presumptive taxation)
• ITR-4 (Sugam) — Presumptive taxation under Section 44AD/44ADA/44AE, total income up to ₹50 lakh

For Businesses

• ITR-5 — Partnership firms and LLPs
• ITR-6 — Companies (other than those claiming Section 11 exemption)
• ITR-7 — Trusts, political parties, and institutions claiming exemption under Sections 11/12/13A/13B

A Quick Filter

If you're a salaried individual with no capital gains and no business income, ITR-1 almost always applies. The moment you have capital gains from mutual funds or stocks — even a small amount — you move to ITR-2. Freelancers and consultants filing under presumptive taxation (44ADA) should use ITR-4; if you maintain full books instead, it's ITR-3.

When in doubt, filing the more detailed form is safer than the simpler one — a mismatch between reported income sources and the form's scope is one of the most common triggers for a scrutiny notice.