โ ๏ธ Disclaimer: This is a simplified guide based on AY 2026-27 rules and does not cover every edge case (foreign assets, multiple business income types, etc). Verify on the official e-filing portal or consult a tax professional before filing.
India's Income Tax Department has different ITR forms for different taxpayer situations โ filing the wrong form can get your return marked defective. This tool walks through the key questions the department itself uses to route individual/HUF taxpayers to the right form: ITR-1 for simple salaried situations, ITR-4 for small presumptive businesses, ITR-2 for capital gains and multiple properties without business income, and ITR-3 for anyone with regular business/professional income or income above the ITR-1/ITR-4 thresholds.
Answer each question and the recommended form updates instantly, along with a one-line reason. Companies, firms, LLPs and other non-individual entities file ITR-5, ITR-6 or ITR-7 depending on entity type โ this selector focuses on individual/HUF filing, which covers the vast majority of taxpayers.
The tax department can mark your return as "defective" under Section 139(9) and ask you to refile with the correct form within a given window. It's not a penalty by itself, but it delays processing and refunds, so it's worth getting the form right the first time.
Only very limited long-term capital gains (LTCG under Section 112A, up to โน1.25 lakh, with no carried-forward or brought-forward losses) are allowed under ITR-1. Any other capital gains โ short-term, unlisted shares, property sale, etc. โ require ITR-2 or ITR-3.
It's a simplified scheme where small businesses, professionals or transporters declare a fixed percentage of turnover as taxable profit instead of maintaining detailed books of account. Those opting for it typically file ITR-4 (Sugam), provided total income stays within โน50 lakh.
No โ it's a simplified guide covering the most common scenarios. Edge cases like foreign assets/income, agricultural income above certain limits, multiple business types, or director/unlisted-shareholder status can change which form applies. When in doubt, verify on the e-filing portal or consult a tax professional.