The Government of India has made several changes to the ITR forms that individuals must use when filing their income tax returns. The new forms (ITR-1, 2, 3, 4, 5, 6, 7, V and U) are currently used for the Assessment Year 2026-27.
One of the major changes in the ITR 1 form is the provision for the assessee to report their income from “two house properties”. Earlier, the ITR 1 permitted the income declaration from only one house property. Thus, individuals, including two house properties, were required to e-file more complicated ITR 2 or 3 forms. This facilitates a more useful process for taxpayers, allowing them to operate ITR 1 when reporting their income derived from both residential properties easily.
Below is the PDF of the ITR forms for AY 2026–27:-
- ITR 1 PDF – Download
- ITR 2 PDF – Download
- ITR 3 PDF – Download
- ITR 4 PDF – Download
- ITR 5 PDF – Download
- ITR 6 PDF – Download
- ITR 7 PDF – Download
- ITR U PDF – Download
- ITR-V PDF – Download
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ITR 1 Form is filed by taxpayers and individuals who are residents with a total Income of up to INR 50 lakhs when the Income is from Salaries, One House Property, Other Sources (Interest, dividends, etc.), and Agricultural Income up to INR 5 thousand.
ITR 1 SAHAJ Form is not for Non-ordinary residents, or for an individual who is either a Director in a company or has made an investment in Unlisted Equity Shares.
The ITR-2 is filed by individuals or HUFs who are earning income other than income from Profits and Gains from Business or Profession, and Individuals who are not eligible to file the ITR-1 Form.
The ITR-3 Form can be filed by those Individuals and Hindu Undivided Families having income from Proprietary business or from carrying out his/her profession and who are not eligible to file ITR 1, ITR 2 or ITR 4.
ITR 4 Sugam Form is for taxpayers who have opted for the presumptive income scheme under Section 44AD, Section 44ADA, and Section 44AE of the Income Tax Act.
Note: If the turnover of the business is more than Rs 2 crores, then the taxpayer will have to file ITR-3.
ITR 5 Form is meant for firms, LLP, AOP (Association of persons) and BOI (Body of Individuals), Artificial Juridical Person (AJP), co-operative society, Estate of deceased, Estate of insolvent, Business trust and investment fund, subject to some conditions.
ITR 6 is a tax return form for all companies that are not claiming the exemption u/s 11 (Income from property held for charitable or religious purposes). The 31st of October is the due date for filing the ITR 6 for AY 2026-27.
ITR 7 Form is meant for all Charitable /Religious trusts u/s 139 (4A), Political party u/s 139 (4B), Scientific research institutions u/s 139 (4C), University or Colleges or Institutions or Khadi and Village industries u/s 139 (4D) that require the exemptions. There are different sections divided into categories, namely:
- Under Section 139 (4A)- if they earn from a charitable /religious trust
- Under Section 139 (4B)- if they earn from a political party
- Under Section 139 (4C)- if they earn from scientific research institutions
- Under Section 139 (4D)- if they earn from universities or colleges or institutions or khadi and village industries
Sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW mandates the electronic filing on or before the date of filing the return of income.
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