Choosing the correct income tax return form is one of the most common filing mistakes for taxpayers in India. This draft page is designed for AY 2026-27 and focuses on practical form selection based on salary income, capital gains, house property, foreign assets, NRI status, presumptive taxation and business income.

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What is ITR-1 (Sahaj)?

ITR-1 (Sahaj) is generally used by taxpayers who fall into this profile: resident salaried individuals with simple income. Useful for straightforward salary, one house property and other income cases.

What is ITR-2?

ITR-2 is generally used by taxpayers who fall into this profile: salaried taxpayers, investors and nris without business income. Used where salary or other income exists with capital gains, more than one house property or foreign disclosures.

What is ITR-3?

ITR-3 is generally used by taxpayers who fall into this profile: business owners, traders and professionals with books or non-presumptive income. Appropriate for proprietary business income, F&O, intraday and complex mixed-income profiles.

What is ITR-4 (Sugam)?

ITR-4 (Sugam) is generally used by taxpayers who fall into this profile: small businesses and professionals using presumptive taxation. Useful where Section 44AD, 44ADA or 44AE applies and the taxpayer qualifies.

Who Should File Which Form?

The decision should be based on the actual income profile and not just on job title. Salary-only cases may fit a simpler form, while capital gains, rental income, foreign assets, side income, presumptive taxation or business turnover often require a different return.

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Need Expert Help Filing Your ITR?

Wrong form selection can delay refunds, trigger defective return issues and create unnecessary notice risk. Tax Filing Guru helps salaried individuals, freelancers, NRIs, investors and business owners choose the right form before filing.

Conversion angle: Use this page to capture users who are unsure about the correct ITR form and move them toward assisted filing.