MPDS.
Income tax returns

Which return is yours?

For FY 2025-26. The form depends on where your income comes from, not on how much you earn alone — and picking the wrong one is the commonest reason a return comes back as defective.

Aapka kaunsa return banta hai?

Which form, for AY 2026-27

ITR-1(Sahaj)
For
  • · Resident individuals with total income up to ₹50 lakh
  • · Salary or pension
  • · One house property
  • · Other sources — interest, dividend, family pension
  • · Agricultural income up to ₹5,000
  • · Long-term capital gains under section 112A up to ₹1.25 lakh
Not for
  • · Directors of a company
  • · Short-term capital gains
  • · Section 112A gains above ₹1.25 lakh
  • · Holders of unlisted equity shares
  • · Foreign assets, foreign income, or signing authority on a foreign account
  • · Losses brought forward from an earlier year
  • · Total income above ₹50 lakh
ITR-2
For
  • · Individuals and HUFs with no business or profession income
  • · Any amount of income
  • · Residents and non-residents
Not for
  • · Anyone with income from a business or profession
Official source · Last checked: 30 Sep 2026
ITR-3
For
  • · Individuals and HUFs with income from a business or profession
  • · Partners in a firm
  • · Intraday and F&O traders
Not for
  • · Anyone eligible for ITR-1, ITR-2 or ITR-4
Official source · Last checked: 30 Sep 2026
ITR-4(Sugam)
For
  • · Resident individuals, HUFs and firms other than LLPs
  • · Total income up to ₹50 lakh
  • · Business income declared on the presumptive basis — 44AD, 44ADA or 44AE
  • · Section 112A gains up to ₹1.25 lakh
Not for
  • · Non-residents and the not-ordinarily-resident
  • · Holders of unlisted shares
  • · Total income above ₹50 lakh
ITR-5
For
  • · Firms, LLPs, AOPs and BOIs
Not for
  • · Individuals and HUFs
ITR-7
For
  • · Trusts and institutions filing under sections 139(4A) to 139(4D)
Not for
  • · Individuals and HUFs

Not sure? Our one-minute finder picks the right one for you.

When it is due — AY 2026-27

ITR-1 and ITR-2
31 July 2026
Business cases without an audit (ITR-3 and ITR-4)
31 August 2026
Audit report
21 October 2026
Returns in audit cases
21 November 2026
If you have not filed at all — belated return
31 December 2026
To correct a return you have filed
31 March 2027
To e-verify after filing, with your own OTP
30 days

Miss the 30 days and the return counts as filed on the day you verified it, not the day it went in — which can turn an on-time return into a late one.

Late, revised or updated — which one is yours?

Do you even need to file?

You must file if your income is above the basic exemption limit. You must also file even below it if, during the year, any of these applied to you:

  • You deposited more than ₹1 crore into one or more current accounts
  • You spent more than ₹2 lakh on foreign travel
  • You paid more than ₹1 lakh in electricity bills

There are further conditions that can make filing compulsory — turnover, professional receipts, TDS deducted and savings-bank deposits. We check yours against the Department's own current rule.

Filing can also be worth it when it is not compulsory — to claim back TDS that was deducted, for a loan or a visa application, or to carry a loss forward to a year when it will save you tax.

New regime or old — AY 2026-27

New regimethe default
  • Up to ₹4 lakhNil
  • ₹4 lakh – ₹8 lakh5%
  • ₹8 lakh – ₹12 lakh10%
  • ₹12 lakh – ₹16 lakh15%
  • ₹16 lakh – ₹20 lakh20%
  • ₹20 lakh – ₹24 lakh25%
  • Above ₹24 lakh30%

Standard deduction ₹75,000 for salaried people. Rebate up to ₹60,000 where taxable income is ₹12 lakh or less.

Old regime
  • Up to ₹2.5 lakhNil
  • ₹2.5 lakh – ₹5 lakh5%
  • ₹5 lakh – ₹10 lakh20%
  • Above ₹10 lakh30%

Standard deduction ₹50,000 for salaried people. Rebate up to ₹12,500 where taxable income is ₹5 lakh or less.

Under the new regime that works out as no tax up to ₹12 lakh, and ₹12.75 lakh for a salaried person once the standard deduction is counted. The old regime is lower at every step but lets you claim deductions like 80C, 80D and HRA — which is why neither is simply better.

Capital gains are taxed separately from your other income. We check how that affects you before quoting.

Check which regime saves you more

How it works

  1. Answer a few questions

    One minute. No documents, no payment.

    Kuch sawaal — 1 minute.

  2. Get your checklist and price

    On WhatsApp, before you send anything.

    Checklist aur price WhatsApp par.

  3. Send your documents

    Upload them in My case, or send them on WhatsApp.

    Documents bhejo.

  4. Check and confirm

    We show you a simple summary — income, tax, and any refund or amount due. Nothing is filed until you say yes.

    Dekh ke haan bolo.

  5. Filed

    You e-verify with your own OTP within 30 days, and we send you the acknowledgement.

    Aap apne OTP se e-verify karo.

Official source · Last checked: 30 Sep 2026

What we will never do

  • Invent a deduction, a donation or a rent receipt
  • File anything before you have seen it and said yes
  • Take government tax or fees into our own account
  • Promise you a refund, or how long the department will take
  • Handle a tax audit without a Chartered Accountant — by law, only they can

If anyone offers you these things for a fee, that is worth walking away from — whoever they are. Any tax, interest or government fee on your case is paid by you to the government, never to us.

We publish what these pages say and link to them so you can read them yourself. Tax rules and portal pages change; if a link has moved or a figure has changed, tell us and we will check it.