Which form should a taxpayer use to file his income tax return for the assessment year 2026-27?
| Nature of income | ITR 1* | ITR 2 | ITR 3 | ITR 4* |
| Salary Income | ||||
| Income from salary/pension (for ordinarily resident person) | ✓ | ✓ | ✓ | ✓ |
| Income from salary/pension (for not ordinarily resident and non-resident person) | ✓ | ✓ | ||
| Any individual who is a director in any company | ✓ | ✓ | ||
| If payment of tax in respect of ESOPs allotted by an eligible start-up has been deferred | ✓ | ✓ | ||
| Income from House Property | ||||
| Income or loss from two house properties (excluding brought forward losses and losses to be carried forward) | ✓ | ✓ | ✓ | ✓ |
| Individual has brought forward loss or losses to be carried forward under the head House Property | ✓ | ✓ | ||
| Income or loss from more than two house properties | ✓ | ✓ | ||
| Income from Business or Profession | ||||
| Income from business or profession | ✓ | |||
| Income from presumptive business or profession covered under section 44AD, 44ADA and 44AE (for person resident in India) | ✓ | |||
| Income from presumptive business or profession covered under section 44AD, 44ADA and 44AE (for not ordinarily resident and non-resident person) | ✓ | |||
| Interest, salary, bonus, commission or share of profit received by a partner from a partnership firm | ✓ | |||
| Capital Gains | ||||
| Long-term capital gains taxable under Section 112A and not exceeding Rs. 1.25 lakhs | ✓ | ✓ | ✓ | ✓ |
| Long-term capital gains taxable under the following provisions: • Section 112A and it exceeds Rs. 1.25 lakhs • Section | ✓ | ✓ | ||
| Short-term capital gains taxable under any provision | ✓ | ✓ | ||
| Taxpayer has held unlisted equity shares at any time during the previous year | ✓ | ✓ | ||
| Capital gains/loss on sale of investments/property | ✓ | ✓ | ||
