ITR filing 2026: Check which income tax return form salaried taxpayers and freelancers should use

Which ITR form should you choose

This is the simplest form and is meant for most salaried taxpayers.

• You are a resident individual

• Total income is up to ₹50 lakh

• Income comes from salary, one house property, and interest

• Agricultural income is up to ₹5000

Capital gains or multiple properties

Business income outside presumptive taxation

This form is designed for individuals with business or freelance income under simpler taxation rules.

• You are an individual, HUF, or eligible firm

• Total income is up to ₹50 lakh

• You earn from business or profession under presumptive taxation

• You are not an LLP

Partnership firms and LLPs

Companies

Trusts and institutions

Which Form should I use to claim relief in AY 2026 -27 for which return is to be filed by 31st July 2026?

The taxability of income for AY 2026 -27 will be governed by the Income Tax Act, 1961, therefore, for claiming any relief under section 89 of the old Act, the assessee will be required to file Form 10E only. The new Form no. 39 shall be applicable only for the relief claimed under the Income Tax act, 2025 and shall be applicable w.e.f. Tax Year 2026 -27.

ITR filing due date 2026

For FY 2025–26 (AY 2026–27), the due date for income tax return filing is 31 July 2026 for non-audit taxpayers filing ITR-1 and ITR-2. For non-audit taxpayers required to file ITR-3 and ITR-4, the due date is 31 August 2026.

If you miss the deadline, you can still file a belated return up to 31 December 2026, although late filing fees and interest will be applicable.