Additionally, ITR-U has been notified for filing updated returns.
All ITR Forms Notified for AY 2026–27; Income Tax Filing Begins for FY 2025–26
The Income Tax Department has completed the notification of all income tax return forms for the assessment year 2026–27, covering various categories of taxpayers, including individuals, firms, companies and charitable institutions.
As per the notified structure, separate forms have been prescribed depending on the nature of income. These include:
- ITR-1 (Sahaj): for resident individuals with income up to Rs 50 lakh from salary, one house property, other sources and agricultural income up to Rs 5,000
- ITR-4 (Sugam): for individuals, Hindu Undivided Families and firms, excluding LLPs, with income up to Rs 50 lakh from business or profession
- ITR-2: for individuals and Hindu Undivided Families without business income but with capital gains
- ITR-3: for individuals and Hindu Undivided Families earning from proprietary business or profession
- ITR-5: for firms, limited liability partnerships and cooperative societies
- ITR-6: for companies registered under the Companies Act
- ITR-7: for trusts and charitable institutions
Additionally, ITR-U has been notified for filing updated returns.
With the notification of these forms, the process of filing returns for income earned during the financial year 2025–26 has commenced. The deadline for individuals and those not requiring audit has been fixed as July 31.
The department had earlier notified ITR-1 and ITR-4 on March 30, which are commonly used by small and medium taxpayers.
