How to File ITR Online — All Forms Explained

Which ITR Form Applies to You?

Choosing the correct ITR form is critical. Filing the wrong form can make your return defective:

• ITR-1 (Sahaj): Salaried individuals, one house property, income up to ₹50L
• ITR-2: Capital gains, multiple properties, foreign income, director/partner (not business income)
• ITR-3: Business/profession income (not presumptive)
• ITR-4 (Sugam): Presumptive income under 44AD/44ADA/44AE
• ITR-5: Partnership firms, LLPs, AOPs, BOIs
• ITR-6: Companies (other than those claiming 11/12 exemption)
• ITR-7: Trusts, political parties, research associations, NGOs

Documents Required

Gather these before you start:

• Form 16 (from employer) / Form 16A (for TDS on other payments)
• Bank account statements for all accounts
• Capital gain statements (from broker / mutual fund house)
• Home loan interest certificate
• Rent receipts (if claiming HRA)
• Investment proofs: PPF, ELSS, LIC premium, NSC receipts
• AIS / TIS from Income Tax portal (Annual Information Statement)

Key Deadlines for AY 2025-26

Missing deadlines attracts penalties and interest:

• 31 July 2025: Original ITR due date (individuals / non-audit cases)
• 31 October 2025: Audit cases (companies, firms, audit-required individuals)
• 31 December 2025: Belated / revised return deadline
• 31 March 2026: Updated ITR (ITR-U) last date

Common Mistakes to Avoid

• Not reporting all bank accounts (mandatory to disclose all)
• Missing income from interest, dividends, or freelance work
• Not reconciling with AIS/TIS — the IT dept has all your data
• Wrong ITR form selection — this makes the return defective
• Not verifying the return (mandatory within 30 days of filing)