Forms & Returns
Income Tax Forms
Which ITR form to use, what Form 16 contains, how to read Form 26AS, and AIS — plain-English guide to every tax form for Indian individuals.
Choosing the right ITR form matters — file the wrong one and the CPC will reject your return. Below is a plain-English guide to each form, who should use it, and what documents you need.
Tax forms
ITR-1 (Sahaj)
For individuals with income up to ₹7 lakh from salary, one house property, and other sources. Simplest ITR form.
ITR-2
For individuals and HUFs with income from more than one house property, capital gains, or foreign assets.
ITR-3
For individuals and HUFs with income from business or profession — requires P&L and balance sheet details.
Form 16
TDS certificate issued by employers — Part A (TDS details) and Part B (salary breakup). Essential for ITR filing.
Form 16A
TDS certificate for interest income — issued by banks, post office, or other deductors. Download from TRACES portal.
Form 26AS
Annual tax statement showing all TDS, TCS, and advance tax deposited against your PAN. Verify before filing ITR.
AIS (Annual Information Statement)
CBDT's comprehensive statement of financial transactions — bank interest, dividends, share transactions, foreign remittances, and more.
Sources
Sources: Income Tax Act 2025 · CBDT notification on ITR forms for tax year 2026-27 · GSTN portal (verified 2026-10-07). Last reviewed by FinWiz24 Research Desk.