Confused about which ITR form to file for AY 2025-26? Choosing the right Income Tax Return form is crucial to avoid notices and ensure a smooth filing process. Our free ITR Eligibility Quiz helps individuals, freelancers, and businesses instantly identify the correct ITR form (ITR-1, ITR-2, ITR-3, or ITR-4) based on your income sources and tax profile. Designed as per the latest Income Tax Rules for FY 2024-25, the quiz provides CA-verified guidance in just a few clicks — saving time, reducing errors, and keeping you fully compliant. For additional tax calculations, check our Income Tax Calculator.
| Particulars | ITR-1 (Sahaj) | ITR-2 | ITR-3 | ITR-4 (Sugam) |
|---|---|---|---|---|
| Applicant Type | Resident Individual | Individual & HUF (Resident, RNOR, or Non-Resident) | Individual & HUF with Business/Professional Income | Resident Individual, HUF & Firm (other than LLP) |
| Total Income | Up to ₹50 Lakh | No Limit | No Limit | Up to ₹50 Lakh |
| Income from Salary/Pension | Yes | Yes | Yes | Yes |
| Income from House Property | Income from One house property | Income from More than one house property | Income from More than one house property | Income from One house property |
| Capital Gains | Limited: LTCG u/s 112A up to ₹1.25 Lakh. Cannot have any other capital gains. | All Capital Gains (Short-Term & Long-Term). | All Capital Gains (Short-Term & Long-Term) and losses. | Limited: LTCG u/s 112A up to ₹1.25 Lakh. Cannot have any other capital gains. |
| Income from Other Sources | Excludes winnings from lottery, gambling, etc. | Includes all Other Sources (winnings from lottery, gambling, etc.) | Includes all Other Sources. | Excludes winnings from lottery, gambling, racehorses, etc. |
| Agricultural Income | Up to ₹5,000 | Above ₹5,000 | No Limit | Up to ₹5,000 |
| Income from Business or Profession | Not Permitted | Not Permitted | Permitted (Required for businesses not opting for the presumptive scheme) | Permitted, but only under the presumptive taxation scheme (Sec. 44AD, 44ADA, or 44AE) |
| Foreign Assets/Income | Not Permitted | Permitted | Permitted | Not Permitted |
| Director in a Company | Not Permitted | Permitted | Permitted | Not Permitted |
| Unlisted Equity Shares | Not Permitted | Permitted | Permitted | Not Permitted |
Select whether you earn from salary, business, profession, capital gains, or foreign sources.
Resident, Non-Resident, or Resident but Not Ordinarily Resident.
Check if you are a company director, own foreign assets, or have agricultural income.
The quiz will recommend the correct ITR form (ITR-1, ITR-2, ITR-3, or ITR-4).
Option to consult a Chartered Accountant for filing, or proceed with DIY filing.
The right ITR form depends on your income sources, residential status, and special conditions. Our quiz quickly matches your profile with the correct form.
Your return may be treated as defective, leading to notices from the Income Tax Department. You may have to re-file using the correct form.
Yes. If you earn professional income under section 44ADA or normal business/profession income, the quiz will guide you to ITR-3 or ITR-4.
Capital gains are not allowed in ITR-1 or ITR-4. You will need to file ITR-2 (if no business income) or ITR-3 (if business/profession income exists).
Yes. While the quiz identifies the correct ITR form, you can still choose between old vs. new regime at the time of filing.
Yes. The tool is updated as per Income Tax Rules for FY 2024-25 (AY 2025-26).
