# Which ITR Form Should You File?

> A plain-English guide to choosing the right ITR form in India based on your income type, for salaried people, freelancers, and business owners.
- **Published**: 2026-08-16
- **Modified**: 2026-10-18
- **Category**: tax-planning
- **URL**: https://www.tldr.money/articles/tax-planning/which-itr-form-to-file

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Start with the full [tax planning in India](/tax-planning) guide, then use this to pick your form. Choosing the right form matters because filing on the wrong one can make the return defective.

## Form choice follows your income type

There is no single form for everyone. The Income Tax Department maps forms to the kind of income you earn and how it is computed. Get the income type right and the form follows. Always confirm the current-year form list and eligibility on the official portal before filing, since rules change.

## The common forms, in plain terms

- **ITR-1 (Sahaj):** for most resident salaried individuals with income from salary, one house property, and other sources like interest, up to the prescribed income limit. The simplest option.
- **ITR-2:** for individuals with no business or professional income but with things like capital gains, more than one house property, foreign income or assets, or income above ITR-1 limits.
- **ITR-3:** for individuals and HUFs with income from a business or profession, including many full-time freelancers who maintain regular books.
- **ITR-4 (Sugam):** for those opting for the presumptive taxation scheme on business or professional income, within the prescribed turnover limits. Popular with many freelancers and small businesses.

## Which one fits you

| You are | Likely form |
|---|---|
| Salaried, simple income | ITR-1 |
| Salaried with capital gains or multiple properties | ITR-2 |
| Freelancer on presumptive scheme | ITR-4 |
| Freelancer or business with regular books | ITR-3 |

Sold IPO shares this year, for example after listing day? That is a capital gain, so ITR-1 usually will not fit. See [tax on IPO listing gains](/articles/ipo/ipo-listing-gains-tax).

These are general guides, not rulings. Your exact situation, residency, and computation method decide the correct form, so verify before you file.

## A note for freelancers

Freelancers often choose between the presumptive scheme (simpler, ITR-4) and regular books with actual expenses (ITR-3). The right choice depends on your turnover and expense levels. See [tax planning for freelancers context in the pillar](/tax-planning) and the regime angle in [new vs old tax regime](/articles/tax-planning/new-vs-old-tax-regime-fy2026-27).

## After you pick the form

Confirm your [deductions](/articles/tax-planning/income-tax-deductions-guide), compare regimes in the [income tax calculator](/tools/income-tax-calculator), then follow [how to file ITR online](/articles/tax-planning/how-to-file-itr-online) and watch the [filing deadlines](/articles/tax-planning/tax-filing-deadlines-fy2026-27).

If your accounts need a tax audit, the ITR due date for assessment year 2026-27 has been extended to 21 November 2026, and the audit report is due by 21 October 2026, under CBDT Circular No. 07/2026. See the [ITR due date extension for audit cases](/articles/tax-planning/tax-filing-deadlines-fy2026-27).

NRIs with Indian deposits should also know which interest is tax-free; see [NRE vs FCNR deposits](/articles/tax-planning/nre-vs-fcnr-deposit-rupee).
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