Income Tax Forms A/Y 2025-26 ITR-1 SAHAJ / ITR-4 SUGAM

E-File at

https://www.incometax.gov.in

Utilities available at

https://www.incometax.gov.in/iec/foportal/downloads/income-tax-returns

Form No.:ITR-1 SAHAJ

For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh & ITR-1 having Income from Salaries, one house property, other sources(Interest etc.),long-term capital gains under section 112A up to Rs. 1.25 lakh

Form No.:ITR-4 Sugam

For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A up to Rs. 1.25 lakh