Which ITR form should I file?

The picker compares ITR-1, ITR-2, ITR-3 and ITR-4. The correct form depends on residency, income sources, income level and exclusions such as business income, foreign assets, directorship or unlisted shares. Rule 12, Income-tax Rules, 1962 governs the return-form structure.

A resident individual with salary, one house property and permitted capital gains within the Section 112A window may generally start with ITR-1 when total income is up to ₹50 lakh and no exclusion applies. Rule 12, Income-tax Rules, 1962 and the applicable CBDT ITR instructions govern the final choice.

Enter residency and income level, then identify salary or pension, house property, capital gains, business or profession, F&O, presumptive income, foreign assets, directorship and unlisted shares. Verify the result against Rule 12, Income-tax Rules, 1962 and current CBDT form instructions.

This picker has no dedicated online-gaming input, so it cannot decide this question from the tool alone. Classify the income and check the applicable schedule, withholding information and current CBDT return instructions. The final form depends on the taxpayer’s complete income profile; consult a CA or the current CBDT return instructions before filing.

A pensioner with pension or salary income, one house property and no configured exclusion may generally be assessed first against ITR-1 if the residency and income limits are satisfied. Foreign assets, multiple properties, disallowed capital gains, directorship, unlisted shares or other income can change the result under Rule 12, Income-tax Rules, 1962.

A revised return is not a general permission to ignore the form rules: if the original form was wrong, the correction route depends on the filing circumstances and current e-filing procedure. Rectification addresses an apparent mistake in an order or record, not a substitute for form selection. Section 139(5), Income-tax Act, 1961 covers revised returns.

For a resident individual who is not RNOR, has total income up to ₹50 lakh, and has salary, one house property and permitted LTCG under Section 112A, ITR-1 is generally the first eligible form. The picker also checks foreign assets, director status, unlisted shares and other CBDT form-eligibility criteria before giving that result.

F&O income is a business or profession source for this picker. It blocks ITR-1, ITR-2 and ITR-4 under the configured form gates, so ITR-3 is the first eligible form. F&O income filed in ITR-4 as presumptive income is also listed as a Section 139(9) defect trap.

ITR-4 is available for a resident individual, HUF or eligible firm (not LLP) using presumptive provisions such as Sections 44AD, 44ADA or 44AE, with total income up to ₹50 lakh and none of the configured exclusion gates. F&O, foreign assets, director or unlisted shares, excess income, beyond-window capital gains and multiple house properties block ITR-4.

Foreign assets or foreign income require Schedule FA in an ITR-2 or ITR-3 route under the configured rules. Foreign assets therefore block ITR-1 and ITR-4. If there is no business or profession income, the picker recommends ITR-2; if business income is present, it recommends ITR-3.

A return can be treated as defective when required information or schedules are missing or inconsistent. This validator flags the configured traps that match your selections, including beyond-window capital gains in ITR-1, F&O in ITR-4, foreign assets without Schedule FA, director or unlisted shares in ITR-1/4, and missing business financial particulars in ITR-3.

No. This is a client-side pre-file picker based on the configured AY 2026-27 form gates. It does not access the e-filing portal, validate your AIS or Form 26AS, or replace a Chartered Accountant review. Use the result as a form-selection aid and verify the final return facts before filing.