Tax Filing Tools · BRACS India

ITR Form Selector

Smart decision engine — select your income sources and instantly get the correct ITR form recommendation for AY 2026-27 with full eligibility rules.

⚖️ CBDT Notification · Income Tax Act Sec 139 · AY 2026-27
ITR Forms at a Glance
ITR-1
Sahaj · Salaried · ≤₹50L
ITR-2
Capital Gains · NRI · No Business
ITR-3
Business · Professional · Regular Books
ITR-4
Sugam · Presumptive Scheme
Toggle income sources below for a personalised recommendation ↓
Your Income Sources
Primary Income
Investment & Property
Special / Complex
Additional Criteria
Filing Deadlines — AY 2026-27
Regular taxpayer (salaried / individual)31 July 2026
Books audit required (business/professional)31 October 2026
Transfer pricing cases30 November 2026
Belated / revised return31 December 2026
Late fee u/s 234F (income ≤ ₹5L)₹1,000
Late fee u/s 234F (income > ₹5L)₹5,000

Legal Disclaimer: Recommendation is based on CBDT notification for AY 2026-27. Complex situations (foreign assets, deemed residency, multiple businesses, DTAA claims) require professional guidance. This is an informational tool. Consult a Chartered Accountant before filing. | BRACS · bracs.com

Recommended ITR Form
ITR-1
Sahaj — For Simple Salaried Individuals
Simplest form for salaried individuals with income up to ₹50 Lakh.
✓ Who Can File ITR-1
✗ Who Cannot File ITR-1
📋 Key Schedules Required