ITR Form Finder & Pre-Filing Checklist

It depends on your residential status, sources of income, and total income. Resident salaried taxpayers with total income up to ₹50 lakh generally use ITR-1 — for AY 2025-26 this also permits long-term capital gains under Section 112A up to ₹1.25 lakh (with no brought-forward/carry-forward losses), and for AY 2026-27 (Notification No. 45/2026) ITR-1 additionally extends to two house properties. Other capital gains, foreign assets or director status push you to ITR-2. Business or professional income uses ITR-3 (or ITR-4 if eligible for presumptive taxation). Always cross-check with the official Income Tax portal as some help pages still reflect older wording.

Common items: PAN, Aadhaar, Form 16, Form 26AS, AIS/TIS, bank interest certificates, capital gains statements, deduction proofs (80C, 80D, etc.), home loan certificate, and rent receipts for HRA.

No. ITRs are annexure-less. Keep documents ready for verification later — typically retain for 6 years.

Annual Information Statement — a comprehensive view of information for a taxpayer, including TDS, TCS, SFT, interest, dividend, securities transactions, foreign remittances, etc., available on the e-filing portal.

A consolidated tax statement showing TDS, TCS, advance tax, self-assessment tax and refund details against your PAN.

A TDS certificate issued by an employer showing salary paid and tax deducted during the financial year.

Usually ITR-1 for eligible resident individuals within the prescribed limits, and ITR-2 where ITR-1 conditions are not met. Eligibility can vary by assessment year, including conditions around house property and capital gains — for AY 2025-26 ITR-1 permits one house property, and for AY 2026-27 (Notification No. 45/2026) it extends to two house properties. Verify on the official Income Tax portal before filing.

Generally ITR-2 if you have no business income, and ITR-3 if you also have business or professional income. For eligible years, ITR-1 (or ITR-4 if otherwise eligible) may still be used where the only capital gain is long-term capital gain under Section 112A up to ₹1.25 lakh, with no brought-forward or carry-forward capital losses.

ITR-3, or ITR-4 if you opt for presumptive taxation under Section 44ADA and meet the limits.

ITR-3 generally; ITR-4 (Sugam) if eligible for presumptive taxation under 44AD/44AE.

ITR-1 is generally not available for short-term capital gains. For eligible years, it may still be used for long-term capital gains under Section 112A up to ₹1.25 lakh (with no brought-forward or carry-forward capital losses); otherwise use ITR-2 or ITR-3, as applicable. Verify the AY-specific eligibility on the official Income Tax portal before filing.

No. ITR-1 has a ₹50 lakh total income cap.

Reconcile Form 16, Form 26AS and AIS; confirm bank pre-validation; verify deduction proofs; cross-check capital gains; and pre-validate the ITR using the portal's validation utility.

Investigate the difference, raise feedback in AIS where required, and report the correct figure in your ITR. Save evidence for both numbers.