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INCOME TAX · FILING AND COMPLIANCE

ITR-1 to ITR-4: Which Income Tax Return Should You Use?

Choose by residency, income sources and exclusions—not just your job title or income amount.

By Vyapar Setu Online | Filing and compliance · 26 October 2026

An Indian accountant and client reviewing documents and a calendar

Income Tax learning series · Filing and compliance · Article 16 of 27

Two people with the same salary can need different ITR forms. Investment gains, a business, foreign assets or a directorship may change the answer.

Year guide: Numerical limits, examples and familiar section numbers in this article refer to FY 2025–26 / AY 2026–27 under the Income-tax Act, 1961, unless stated otherwise. Income from 1 April 2026 belongs to Tax Year 2026–27 under the Income-tax Act, 2025, with corresponding provisions and numbering. Check the year before applying a rule. Official transition guidance.

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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.

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