The Government has officially notified Income Tax Return (ITR) Forms for AY 2026-27, marking the beginning of the return filing season for FY 2025-26.

At the same time, Finance Act, 2026 has also been notified, bringing various amendments in the Income-tax framework.

Further, it is important to note that Income-tax Rules, 2026 have already been notified earlier through a separate notification, and the newly notified ITR forms are aligned with the updated rule framework.

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📢 ITR Forms for AY 2026-27 – Official Notification

CBDT has notified all ITR forms (ITR-1 to ITR-7) applicable for Assessment Year 2026-27.

👉 These forms are now available for download on the official e-Gazette portal:

🔗 Download ITR Forms (Official Gazette)

📊 Applicability of ITR Forms

ITR Form	Applicable Taxpayers

ITR-1 (Sahaj)

Individuals having salary income, one house property, income up to ₹50 lakh

ITR-2

Individuals/HUF having capital gains or multiple properties

ITR-3

Individuals/HUF having business or professional income

ITR-4 (Sugam)

Presumptive income taxpayers

ITR-5

Firms, LLPs, AOPs, BOIs

ITR-6

Companies (other than those claiming exemption)

ITR-7

Trusts, political parties, charitable institutions

📜 Finance Act, 2026 – Now Effective

The Finance Act, 2026 has been notified and is now applicable for FY 2026-27 onwards.

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