The four-form decision in plain English
For AY 2026-27, the Income Tax Department's published guidance puts the main individual/HUF decision around ITR-1, ITR-2, ITR-3 and ITR-4. The correct form depends on income sources and exclusion tests, not only on whether you are salaried.
ITR-1: simple individual cases
For AY 2026-27, the Department says ITR-1 is available to a resident individual other than RNOR with total income up to ₹50 lakh and specified income such as salary/pension, up to two house properties, other sources and LTCG under Section 112A up to ₹1.25 lakh, subject to exclusions.
ITR-2: no business, but outside ITR-1
ITR-2 is the typical route for an individual or HUF without profits and gains from business or profession when ITR-1 is unavailable. Capital gains, multiple property situations beyond the ITR-1 limits, foreign assets or foreign income can push a person into this route.
ITR-3: business or profession
When an individual or HUF has business or professional income and does not fit the ITR-4 presumptive route, ITR-3 is the key form. This includes cases where the nature of business income or another exclusion blocks ITR-4.
ITR-4: presumptive-income option
Eligible resident individuals, HUFs and firms other than LLPs with total income up to ₹50 lakh and presumptive income under Sections 44AD, 44ADA or 44AE can use ITR-4, subject to exclusions. It is an optional simplified form for eligible cases.
The easiest way to avoid a wrong-form filing
Run the ITR Form Selector first. Then confirm the exact form, schedules and validation messages on the official e-filing portal before submitting.
Primary sources: Income Tax Department — Help me decide which ITR form and AY 2026-27 ITR downloads.
Use the ITR Form Selector →Frequently asked questions
Can a salaried person use ITR-1?
Often yes, but only when the complete ITR-1 eligibility conditions and exclusions are satisfied.
Does capital gains income automatically mean ITR-2?
Not always. Certain LTCG under Section 112A within the published ₹1.25 lakh limit can still fit ITR-1 if all other conditions are satisfied.
Is ITR-4 mandatory for presumptive taxpayers?
No. The Department describes ITR-4 as an optional simplified return for eligible taxpayers; another applicable form may be used when its conditions are met.
Does this guide replace the portal's form-selection service?
No. It is a practical aid based on published guidance. Use the official portal to confirm the final form and schedules.