The Government of India has officially notified all Income Tax Return (ITR) forms for the Assessment Year (A.Y.) 2026–27, marking the formal commencement of the income tax filing season. The notified forms include ITR-1 to ITR-7, along with ITR-V (verification form) and ITR-U (updated return), providing taxpayers across categories with the necessary formats to file their returns for Financial Year 2025–26.
The notification of these forms through the official Gazette ensures that individuals, businesses, firms, and institutions can begin preparing and filing their returns in accordance with the applicable provisions of the Income-tax Act.
Complete List of Notified Forms
The following forms have been notified:
ITR-1 (Sahaj) & ITR-4 (Sugam)
ITR-1 (Sahaj) & ITR-4 (Sugam) are primarily for small taxpayers, salaried individuals, and those opting for presumptive taxation schemes.
https://egazette.gov.in/WriteReadData/2026/271423.pdf
ITR-2
ITR-2 relates to individuals and Hindu Undivided Families (HUFs) not having income from business or profession.
https://egazette.gov.in/WriteReadData/2026/271435.pdf
ITR-3
ITR-2 relates to for individuals and HUFs earning income from business or profession.
https://egazette.gov.in/WriteReadData/2026/271436.pdf
ITR-5
ITR-2 relates to firms, LLPs, AOPs, and other entities.
https://egazette.gov.in/WriteReadData/2026/271441.pdf
ITR-6
For companies (other than those claiming exemption under section 11).
https://egazette.gov.in/WriteReadData/2026/271442.pdf
ITR-7
For trusts, charitable institutions, and entities required to file under specific sections.
https://egazette.gov.in/WriteReadData/2026/271443.pdf
ITR-V
For verification of returns filed electronically without digital signature.
https://egazette.gov.in/WriteReadData/2026/271444.pdf
ITR-U
For filing updated returns to correct omissions or errors in previously filed returns
These forms cater to different categories of taxpayers based on income sources and legal structure, ensuring proper classification and compliance.
https://egazette.gov.in/WriteReadData/2026/271445.pdf
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