New ITR Forms AY 2026-27: Every Change CAs Need to Know
New ITR Forms AY 2026-27: Every Change CAs Need to Know
Quick Summary Box
| Change | ITR-1 | ITR-2 | ITR-3 | ITR-4 |
|---|---|---|---|---|
| House property eligibility | Now up to 2 (was 1) | No change | No change | Now up to 2 (was 1) |
| Dual contact details (2 mobile/email) | Yes | Yes | Yes | Yes |
| Simplified representative filing | Yes | Yes | Yes | Yes |
| New “unrealised rent” field | Yes | — | Yes | Yes |
| Separate F&O/intraday reporting | — | — | Yes | — |
| Non-audit filing deadline | 31 Jul 2026 | 31 Jul 2026 | 31 Aug 2026 | 31 Aug 2026 |
Why the Right Form Selection Matters More This Year
Choosing the wrong ITR ]forms AY 2026-27 doesn’t just cause inconvenience — it gets your client’s return flagged as defective, triggers a notice, and delays any refund while it’s corrected. This year’s changes shift the boundary between forms meaningfully enough that clients who filed ITR-2 last year purely because they owned a second house may now be eligible for the simpler ITR-1.
The Headline Change: Two House Properties Now Allowed in ITR-1 and ITR-4
Previously, owning even a second self-occupied or let-out house property forced a taxpayer out of the simple Sahaj (ITR-1) or Sugam (ITR-4) forms and into ITR-2 or ITR-3, regardless of how straightforward the rest of their income was. From AY 2026-27, both ITR-1 and ITR-4 accommodate up to two house properties, letting a meaningfully larger group of salaried and presumptive-taxation taxpayers stay in the simpler forms.
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