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Which ITR to File FY 2025-26 | ITR-1, ITR-2, ITR-3, ITR-4 Guide | MeraFinanceWala

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itr forms which itr to file itr 1 itr 2 itr 3 itr 4 income tax return india

Which ITR to File? Complete Flowchart Guide for FY 2025-26

Find out which ITR form you should file using this simple flowchart. Quick and easy guide for FY 2025-26.

2 April 20261 min readAshish Mohan

Which ITR to File? Complete Flowchart Guide for FY 2025-26

Start
 |
 v
Are you an Individual / HUF?
 |
 +-- Yes ----------------------+
 |                            |
 v                            v
Salary / Pension?        Not Individual / HUF
 |                            |
 +-- Yes -----------+         |
 |                 |         v
 v                 v     Company?
Income ≤ ₹50L     No         |
+ 1 House +       |     Yes → ITR-6
No Capital Gain?  v         |
 |            Next Check     v
 +-- Yes → ITR-1        Trust / NGO?
 +-- No ---------------+     |
                            Yes → ITR-7
                             |
                             v
                         Firm / LLP?
                             |
                          Yes → ITR-5
-------------------------------
Business / Professional Income?
 |
 +-- Yes ----------------------+
 |                            |
 v                            v
Presumptive Taxation?     No → ITR-3
(44AD/44ADA/44AE)
 |
 +-- Yes → ITR-4
 |
 v
Capital Gains?
 |
 +-- Yes → ITR-2
 |
 v
Foreign Income / Assets?
 |
 +-- Yes → ITR-2
 |
 v
Income > ₹50L OR Multiple Houses?
 |
 +-- Yes → ITR-2
End