ITR Forms for AY 2025-26#
Types of ITR Forms#
| Form | Who Can File | Income Type |
|---|---|---|
| ITR-1 (Sahaj) | Salaried, pensioners | Salary, one house, other sources (up to ₹50 lakh) |
| ITR-2 | Non-salaried | Salary, capital gains, foreign income, multiple houses |
| ITR-3 | Business/Professional | Business income, profession income |
| ITR-4 (Sugam) | Presumptive | Presumptive business income (up to ₹3 crore) |
| ITR-5 | Partnership/LLP | Partnership firm income |
| ITR-6 | Companies | Company income (except charity) |
| ITR-7 | Trust/Charity | Trust, political party, medical institution |
Key Changes for AY 2025-26#
- ITR-1: Minor updates in schedule
- ITR-4: Increased presumptive income limit to ₹3 crore
- More fields for crypto/virtual digital assets
- Updated schedule for foreign company details
Which ITR to Choose?#
| Your Income | Use Form |
|---|---|
| Only salary, one house | ITR-1 |
| Salary + capital gains | ITR-2 |
| Business income (regular) | ITR-3 |
| Business (presumptive) | ITR-4 |
| Partnership firm | ITR-5 |
| Company | ITR-6 |
| Trust/NGO | ITR-7 |
Filing Deadline#
| Category | Due Date |
|---|---|
| Individual (non-audit) | 31st July |
| Business with audit | 31st October |
| Belated return | 31st December |
Documents Required#
- Form 16 (salaried)
- Form 26AS
- Aadhaar number
- Bank account details
- Investment proofs