The Government has officially notified all Income Tax Return (ITR) forms for Assessment Year 2026-27 through the e-Gazette, applicable for FY 2025-26 filings.

List of Notified ITR Forms

The following forms are now available:

• ITR-1 (Sahaj) – For salaried individuals with simple income

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• ITR-4 (Sugam) – For presumptive income taxpayers

• ITR-2 & ITR-3 – For individuals/HUFs with capital gains or business income

• ITR-5, ITR-6, ITR-7 – For firms, companies, and trusts

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• ITR-V – For verification of return

• ITR-U – For updated return filing

Key Implications

• Taxpayers can begin preparation for return filing early

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• Selection of the correct ITR form is critical to avoid defects

• Updated disclosures may require better documentation and reporting

Compliance Framework

• Section 139 of the Income-tax Act, 1961 (Return filing provisions)

• Relevant CBDT Notifications issued via Official Gazette (2026)

• Rule 12 of the Income-tax Rules, 1962 (ITR forms and manner of filing)

Why This Matters

• Ensures timely compliance with tax laws

• Reduces risk of notices due to incorrect filing

• Facilitates smoother processing and refunds

Conclusion

With all ITR forms notified, taxpayers should proactively organise their financial data and consult professionals to ensure accurate and timely filing.

For expert guidance on this topic, contact your tax professional today.