ITR Form Selector

Answer a few questions and instantly know which ITR form to file for FY 2026-27 (AY 2027-28). Takes under 60 seconds.

⚠️ This tool provides guidance based on the most common taxpayer profiles for FY 2026-27 (AY 2027-28). Verify applicability with a Chartered Accountant. CBDT may notify changes after this tool was last updated.

ALL ITR FORMS AT A GLANCE

ITR-1 (Sahaj)Resident individual · Salary/pension + one HP + other sources · Total income ≤ ₹50L · No capital gains

ITR-2Individual/HUF · Capital gains · Foreign income/assets · Director · Unlisted shares · Income > ₹50L

ITR-3Individual/HUF with PGBP income · Partner in firm · All types of income

ITR-4 (Sugam)Individual/HUF/Firm · Presumptive income u/s 44AD/44ADA/44AE · Total income ≤ ₹50L

ITR-5Firms · LLPs · AOPs · BOIs · Trusts (not individuals/HUF)

ITR-6Companies other than those claiming exemption u/s 11

ITR-7Trusts · Political parties · Research institutions · s.139(4A)–(4F) filers

About This Tool

The ITR Form Selector helps individual taxpayers, HUFs, and firms determine the correct Income Tax Return form to file for their specific income profile. Filing in the wrong ITR form is a common mistake that leads to defective return notices under Section 139(9). This tool asks a series of questions about your income sources and then recommends the appropriate form: ITR-1 (Sahaj), ITR-2, ITR-3, ITR-4 (Sugam), ITR-5, ITR-6, or ITR-7.

How to Use

Answer the questions about your taxpayer type (Individual, HUF, Firm, Company, Trust).
Specify your income sources: salary, business, capital gains, foreign income, house property.
Indicate whether you have any directorship, unlisted shares, or foreign assets.
The tool processes your answers and recommends the correct ITR form with reasons.
Use the recommended form to file your return on the Income Tax e-Filing Portal.

Frequently Asked Questions

Can a salaried person with capital gains use ITR-1?

No. ITR-1 (Sahaj) is only for salaried individuals without capital gains (except LTCG under Section 112A up to ₹1.25 lakh exemption). Taxable capital gains require ITR-2.

Which ITR form is for business income?

ITR-3 for individuals/HUFs with business/professional income and maintaining books of accounts. ITR-4 (Sugam) is for those opting for presumptive taxation under Section 44AD/44ADA/44AE.

Can I switch ITR form after filing?

Yes, you can file a revised return under Section 139(5) in the correct form before the due date for revised return.

What is the penalty for filing wrong ITR form?

A return filed in the wrong form is treated as defective under Section 139(9). You get 15 days to rectify it. If not rectified, it may be treated as if not filed — attracting late filing fees.