Which ITR form should you file?

The forms

Form	Who files it
ITR-1 (Sahaj)	Resident individuals (not RNOR) with total income up to ₹50 lakh from salary or pension, up to two house properties, other sources, long-term gains under 112A up to ₹1.25 lakh, and agricultural income up to ₹5,000.
ITR-2	Individuals and HUFs with no business or professional income who can’t use ITR-1. This covers other capital gains, more than two houses, foreign income or assets, directors, unlisted shares and non-residents.
ITR-3	Individuals and HUFs with business or professional income not taxed on a presumptive basis, and partners in firms.
ITR-4 (Sugam)	Resident individuals, HUFs and firms (not LLPs) with total income up to ₹50 lakh using presumptive income under 44AD, 44ADA or 44AE.
ITR-5	Firms, LLPs, AOPs, BOIs, co-operative societies, local authorities and artificial juridical persons.
ITR-6	Companies, other than those claiming exemption under section 11.
ITR-7	Trusts, political parties, research institutions and others filing under section 139(4A) to 139(4D).

Due dates for AY 2026-27

Case	Date
No audit needed	31 July 2026
Accounts audited, and companies	31 October 2026, extended to 21 November 2026 by CBDT Circular 07/2026
Tax audit report	30 September 2026, extended to 21 October 2026
Belated return	31 December 2026, or before assessment is completed if earlier

Needs review The Finance Bill 2026 memorandum proposes 31 August for some non-audit cases. Check the enacted Finance Act 2026 and the e-filing portal for your category.

Needs review The transfer pricing (Form 3CEB) date and the revised return deadline are not yet confirmed.

Late fee

The late filing fee under section 234F is ₹1,000 if total income is up to ₹5,00,000 and ₹5,000 above that. Interest under sections 234B (1% a month or part of a month) and 234C (1% or 3%) applies for short or late advance tax.

Updated return (ITR-U)

You can file an updated return within 48 months from the end of the relevant year. It can’t be used to cut your tax or raise a refund, and you pay extra tax on the tax and interest due:

Filed within	Additional tax
12 months	25%
12 to 24 months	50%
24 to 36 months	60%
36 to 48 months	70%

Belated and revised returns for AY 2025-26 and earlier can no longer be filed after 1 April 2026. ITR-U is still available for them.

New form numbers from 2026

Under the Income-tax Rules, 2026, Form 16 becomes Form 130, Form 16A becomes Form 131, and Form 15G/15H becomes Form 121.