Which ITR Form Should You File for AY 2025-26?

Choosing the right ITR form is crucial to avoid notices and rejections. This guide will help you select the correct ITR form based on your income sources for AY 2025-26.

One of the most common reasons for defective returns is selecting the wrong ITR form. To ensure smooth processing of your Income Tax Return for AY 2025-26, here's a simple guide to help you choose the right form. ITR-1 (SAHAJ): For resident individuals having total income up to Rs. 50 lakh from salary, one house property, and other sources. Agricultural income should not exceed Rs. 5,000. ITR-2: For individuals and HUFs not having income from business or profession but having capital gains or foreign income. ITR-3: For individuals and HUFs having income from business or profession. ITR-4 (SUGAM): For resident individuals, HUFs, and firms opting for the presumptive income scheme. Conclusion: Filing the correct ITR form avoids defects and ensures faster processing.