Applicability
ITR-1 (Sahaj)
Applicable to resident individuals having:
- Income up to ₹50 lakh
- Salary or pension income
- One house property
- Other income such as interest
- Agricultural income up to ₹5,000
ITR-4 (Sugam)
Applicable to:
- Individuals, HUFs, and firms (excluding LLPs)
- Income up to ₹50 lakh
- Income under presumptive taxation schemes (Sections 44AD, 44ADA, 44AE)
Due dates (current position)
- Non-audit cases: 31 August 2026
- Audit cases: 31 October 2026