The Income Tax Department has now enabled filing utilities for the major Income Tax Return (ITR) forms used by individual taxpayers. Since ITR Forms 1, 2, 3, and 4 cover a vast majority of taxpayers, nearly 90% of income tax returns can now be filed for Assessment Year (AY) 2026-27 (Financial Year 2025-26).
Whether you are a salaried employee, investor, freelancer, professional, or small business owner, selecting the correct return form is essential for accurate and hassle-free compliance.
Introduction to ITR Utilities
ITR utilities are software tools provided by the Income Tax Department that allow taxpayers to prepare and submit their income tax returns electronically. These utilities are available through the e-filing portal and support both online filing and offline preparation through Excel-based utilities.
With the release of utilities for ITR Forms 1, 2, 3 and 4, most taxpayers can now begin filing their returns for AY 2026-27.
ITR-1 (Sahaj)
Applicability
ITR-1 is meant for resident individuals having total income up to ₹50 lakh from:
- Salary or pension.
- Income from up to two house properties.
- Income from other sources such as interest.
- Agricultural income up to ₹5,000.
- Long-term capital gains under Section 112A up to ₹1.25 lakh.
Who Cannot Use ITR-1?
- Directors in companies.
- Individuals having foreign assets or foreign income.
- Persons holding unlisted equity shares.
- Taxpayers with business or professional income.
Utility Availability
Online filing and Excel utility are available on the Income Tax e-filing portal.
Due Date
31 July 2026 (for non-audit cases).
ITR-2
Applicability
ITR-2 is applicable to individuals and HUFs not having business or professional income but earning income from:
- Salary or pension.
- Capital gains.
- Multiple house properties.
- Foreign assets or foreign income.
- Agricultural income exceeding ₹5,000.
- Other sources of income.
It is generally used by investors, NRIs, and individuals with complex income structures.
Utility Availability
ITR-2 utility has been released and filing is enabled for AY 2026-27.
Due Date
31 July 2026 (for non-audit cases).
ITR-3
Applicability
ITR-3 is meant for individuals and HUFs having income from:
- Proprietary business.
- Profession.
- Trading in shares and derivatives.
- Capital gains.
- House property.
- Salary and other sources.
It is commonly used by:
- Proprietors.
- Consultants.
- Doctors.
- Chartered Accountants.
- Freelancers.
- Traders.
Utility Availability
Online filing and Excel utilities are available for AY 2026-27.
Due Date
Non-Audit Cases
31 August 2026
Cases Requiring Tax Audit
31 October 2026
ITR-4 (Sugam)
Applicability
ITR-4 is meant for resident individuals, HUFs, and firms (other than LLPs) opting for presumptive taxation under Sections 44AD, 44ADA, or 44AE and having total income up to ₹50 lakh.
Typical users include:
- Small businesses.
- Freelancers.
- Professionals under presumptive taxation.
- Transport businesses.
Utility Availability
The Income Tax Department has enabled both online filing and Excel utilities for ITR-4.
Due Date
Non-Audit Cases
31 August 2026
Audit Cases
31 October 2026
Summary of Major ITR Forms
| ITR Form | Applicable To | Due Date (Non-Audit Cases) |
| ITR-1 (Sahaj) | Salaried individuals and pensioners | 31 July 2026 |
| ITR-2 | Investors, NRIs, capital gains cases | 31 July 2026 |
| ITR-3 | Business and professional income | 31 August 2026 |
| ITR-4 (Sugam) | Presumptive business and professionals | 31 August 2026 |
Conclusion
With the release of utilities for ITR Forms 1, 2, 3 and 4, the filing season for AY 2026-27 is now fully underway. Since these four forms cater to the majority of taxpayers, nearly 90% of income tax returns can now be filed. Taxpayers should carefully determine the correct return form based on the nature of their income and ensure timely filing to avoid penalties and interest.
Disclaimer
This article is intended solely for informational and educational purposes and is based on information available as of June 2026. Tax laws, filing utilities, and due dates are subject to changes, notifications, and extensions issued by the Central Board of Direct Taxes (CBDT) and the Income Tax Department. Taxpayers are advised to consult a qualified tax professional or refer to the official Income Tax e-filing portal before taking any action.
