How to Choose the Correct ITR Form for AY 2026-27
The Income Tax Return (ITR) filing season for AY 2026-27 has started with important updates in eligibility rules and reporting limits. Taxpayers must carefully choose the correct ITR form to avoid defective returns and notices from the Income Tax Department. This guide explains all major forms—ITR-1 to ITR-7—including who can file them based on income type such as salary, business, capital gains, or presumptive taxation. It also highlights key changes like revised due dates and relaxed rules for reporting up to two house properties in ITR-1 and ITR-4. Selecting the correct form ensures smooth processing, faster refunds, and full compliance with tax laws.