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AY 2026-27 (FY 2025-26) 100% Free Tool CBDT Compliant

ITR Eligibility Checker & Form Selector

Not sure whether you should file ITR-1, ITR-2, ITR-3, or ITR-4? Answer 3 quick steps about your profile, income and holdings to identify the exact form and prevent defective notices.

File Your ITR with Expert CA Assistance →
  • Select accurately between ITR-1 (Sahaj), ITR-2, ITR-3, and ITR-4 (Sugam)
  • Prevents Section 139(9) defective return notices and penalty proceedings
  • Covers capital gains, F&O trading, foreign assets, directorship & freelance
  • Verified against latest Central Board of Direct Taxes (CBDT) guidelines
Interactive Utility
ITR Form Selector
1Profile
2Income
3Holdings
Step 1 · Who is filing?
Firms and companies have a fixed form, so the next steps are skipped.
Step 2 · Your income sources
Step 3 · Special holdings (tick if applicable)
256-bit encrypted • 100% Free Tool • CBDT AY 2026-27 Compliant

About ITR Form Selector

Filing your tax return using the wrong ITR form is one of the most common reasons the Income Tax Department issues a 'Defective Return Notice' under Section 139(9). For example, if you file ITR-1 Sahaj when you traded in F&O, hold foreign assets, sold property, or own three residential properties, the Income Tax CPC portal will flag your return as defective.

The Central Board of Direct Taxes (CBDT) prescribes distinct ITR forms depending on your sources of income, magnitude of annual income, business model, and asset holdings. This eligibility tool asks structured questions in 3 simple steps and identifies the exact ITR form you must file.

How It Works - 3 Simple Steps

1

Step 1: Tell Us Who Is Filing

Choose Individual, HUF, Firm or Company, your residential status (Resident or NRI), and whether your total income is under or over ₹50 Lakhs.

2

Step 2: Add Your Income Sources

Select your main income (Salary, Freelance, Business, Trading), the number of house properties, and any capital gains.

3

Step 3: Flag Special Holdings & Get Your Form

Tick directorship, unlisted shares, foreign assets, agricultural income, losses or crypto. You instantly get the exact form (ITR-1, 2, 3, 4, 5 or 6), reasons, documents and due date, with CA filing assistance.

CBDT ITR Forms Comparison Guide

Summary of all major ITR forms applicable for Individuals, HUFs, Professionals, and Businesses (AY 2026-27):

ITR Form Who Can File Who Cannot File Standard Due Date
ITR-1 (Sahaj) Resident Individuals with salary, pension, up to 2 house properties, other sources, and LTCG u/s 112A up to ₹1.25 Lakhs, with total income up to ₹50 Lakhs. HUFs, business income, other capital gains, more than 2 houses, unlisted shares, directorship, foreign assets, brought-forward losses, or income > ₹50L. 31st July
ITR-2 Individuals & HUFs with capital gains (stocks, MF, property), 3+ houses, income > ₹50L, foreign assets, directorship, or NRI status. Individuals having income from profits and gains of business or profession. 31st July
ITR-3 Individuals & HUFs having income from proprietary business, freelance profession (with books), intraday trading, F&O derivatives, partnership firm income, or tax audit. Individuals with no business/professional income or companies/firms. 31st Aug (Non-Audit) / 31st Oct (Audit)
ITR-4 (Sugam) Resident Individuals, HUFs & Firms (other than LLP) opting for Presumptive Taxation under Section 44AD, 44ADA, or 44AE, with the same conditions as ITR-1. Individuals with other capital gains, 3+ houses, foreign assets, directorship, unlisted shares, or income > ₹50L. 31st Aug (Non-Audit) / 31st Oct (Audit)
ITR-5 Partnership Firms, LLPs, Association of Persons (AOP), Body of Individuals (BOI). Individuals, HUFs, and Companies. 31st July (Non-Audit) / 31st Oct (Audit)
ITR-6 Companies (Private Limited, Public Limited, One Person Company) other than those claiming Section 11 exemption. Individuals, HUFs, Firms, and Charitable Trusts. 31st October

Frequently Asked Questions

Only if your capital gains are limited to long-term gains on listed shares or equity mutual funds (Section 112A) up to ₹1.25 Lakhs. Short-term gains, or long-term gains above that limit, require ITR-2 (or ITR-3 if you do intraday or F&O trading).

Freelancers and professionals can file ITR-4 (Sugam) under Section 44ADA presumptive taxation (declaring at least 50% of gross receipts as profit, for receipts up to ₹50 Lakhs, or ₹75 Lakhs if cash receipts are within 5%), or ITR-3 if maintaining complete balance sheets and expense accounts.

Any individual who is a director in a company or holds unlisted equity shares cannot file ITR-1 or ITR-4; they must file ITR-2 or ITR-3, where disclosure of DIN and company details in Schedule AL is mandatory.

The CPC will issue a notice of defective return under Section 139(9). You will have 15 days to rectify it by filing the correct ITR form; otherwise, the return will be treated as invalid and interest/penalties may apply.

Ensure 100% Error-Free ITR Filing

Avoid notices under Section 139(9), 143(1), or 148. Our team of 50+ Chartered Accountants & Tax Advocates will review your Form 26AS, AIS/TIS, and file your return accurately.