Forms, eligibility, verification etc. in respect of return of income

Scope (sub-rule 1). The rule governs returns under section 263(1), 268(1)(a) or 280 for the tax year commencing 1 April 2026.

ITR-1 (SAHAJ) (sub-rules 2 and 3). For a resident individual (other than not ordinarily resident) whose total income includes salaries or family pension; house property income, where the assessee owns not more than two house properties and has no brought forward loss or loss to be carried forward under the head; income from other sources, except lottery winnings and race-horse income, and no loss under the head; or capital gains, where only long-term capital gains under section 198 not exceeding Rs. 1,25,000, with no brought forward or carried forward loss under the head. A person is not eligible if he has assets (including financial interest in any entity) or signing authority in an account outside India; income from a source outside India; income to be apportioned under section 10; a deduction under section 93 other than section 93(1)(d); is a director in a company; held an unlisted equity share in the year; is assessable on income on which tax was deducted in another person's hands; claimed relief under section 159 or deduction under section 160; has agricultural income above Rs. 5,000 or total income above fifty lakh rupees; had tax deducted under section 393(3) [Table: Sl. No. 5]; had payment or deduction of tax deferred under section 391(2) or 392(3); or has income determinable under Part A of Chapter XIII.

ITR-2 (sub-rule 4). For an individual not covered by ITR-1, or a Hindu undivided family, whose total income does not include income from business or profession.

ITR-4 (SUGAM) (sub-rules 5 and 6). For a resident individual or Hindu undivided family (other than not ordinarily resident), or a resident firm other than a limited liability partnership, with business or professional income computed under the special provisions in section 58 and, if any, capital gains only as long-term gains under section 198 not exceeding Rs. 1,25,000. The ineligibility conditions are largely those for ITR-1, adding total income above fifty lakh rupees, more than two house properties, any brought forward or carried forward loss under any head, and income of the nature in section 17(1)(d) on which tax is payable or deductible under section 391(2) or 392(3).

Other forms (sub-rules 7 to 10). ITR-3 for an individual or Hindu undivided family with business or professional income who is not covered by ITR-1, ITR-2 or ITR-4; ITR-5 for a person other than an individual, Hindu undivided family, company or a person covered by ITR-7; ITR-6 for a company other than one covered by ITR-7; and ITR-7 for a person including a company, registered or not under section 25 of the Companies Act, 1956 or section 8 of the Companies Act, 2013, required to file under section 349, Schedule VIII [Table: Sl. No. 1D(f)] or section 263(1)(a)(iv) or (v).

No attachments (sub-rule 11). The return is not accompanied by a computation of tax, proof of tax deducted or collected at source, advance tax or self-assessment tax, or any document, account, form or audit report required to be attached under any provision of the Act.

How the return is furnished (sub-rules 12 and 13). A company, electronically under digital signature. A person whose accounts must be audited under section 63, electronically under digital signature or by transmitting the data under electronic verification code. Any other person, under digital signature, or electronic verification code, or by transmitting the data and then submitting the verification in Form ITR-V. An individual aged eighty years or more in the year who files ITR-1 or ITR-4 may also file in paper form. An "electronic verification code" is generated as per the data structure and standards specified by the Principal Director General or Director General of Income-tax (Systems).

Earlier years (sub-rule 14). A return for tax year 2025 or an earlier tax year is furnished in the form applicable in that year.