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Which ITR form are you?

Six questions, sixty seconds. Get the form that fits your income — and the due date that actually applies to you now that Finance Act 2026 moved freelancers to 31 August.

1Your income

Salary alongside freelance income is fine — pick the freelance option; ITR-4 accommodates salary too.

all clients / platforms combined

Legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration — plus notified IT/software, company secretary, film artist and authorised representative. Design, writing and marketing are not on the list.

Section 44ADA: declare ≥50% of receipts as income, no expense records needed.

2Anything special this year?

ITR-1 takes one; ITR-4 takes up to two for AY 2026-27.

Take it with you

Why ITR-4, written down

The form, the due date, and the answers the determination rests on — so when your CA asks why this form and not another, the reasoning is already on paper instead of six months in the past.

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Worked example

Freelance developer, ₹28L receipts, no capital gains — which form?

Step 1 — income type: Professional services (software development is a notified 44ADA category), so the choice is between ITR-3 and ITR-4, never ITR-1/2.

Step 2 — 44ADA fit: ₹28L gross receipts is within the ₹50L base limit, so presumptive is available: declare ≥50% (₹14L) as income, keep no expense books.

Step 3 — blockers: No capital gains, no foreign assets, one house property, total income under ₹50L — nothing blocks the simple form. Answer: ITR-4 (Sugam), due 31 August 2026 under Finance Act 2026 (ITR-1/2 filers get 31 July; audit cases 31 October).

The same developer with ₹2L of short-term mutual-fund gains flips to ITR-3 — short-term gains block ITR-4 — but still computes professional income under 44ADA inside it. Same due date, more schedules.

How this works

ITR forms, in plain terms.

What are the ITR due dates for AY 2026-27?
Finance Act 2026 moved non-audit business and professional returns later: ITR-1 and ITR-2 are due 31 July 2026, while ITR-3 and ITR-4 (no tax audit) get until 31 August 2026. Audit cases run to 31 October 2026, transfer-pricing cases to 30 November 2026. The revised-return window now extends to 31 March 2027. CBDT can extend any of these by notification — check incometax.gov.in near your deadline.
ITR-3 or ITR-4 — which one do freelancers file?
ITR-4 (Sugam) if you declare income on a presumptive basis (Section 44ADA for professionals, 44AD for businesses) AND none of these applies: short-term capital gains or listed-equity LTCG above ₹1.25L, any asset or income from a source outside India, director of a company, unlisted shares held during the year, more than two house properties, or total income above ₹50L. Any blocker moves you to ITR-3, even if you still compute income under 44ADA inside it. Regular books of account (actual income minus expenses) always mean ITR-3.
I have salary income AND freelance income — which form?
Business or professional income decides the form: ITR-4 handles salary + presumptive professional income + up to two house properties + other sources (within ₹50L total), and ITR-3 handles salary + regular-books business income. ITR-1 is only for people with NO business or professional income at all.
Am I eligible for Section 44ADA presumptive taxation?
Three tests: (a) you are resident in India and an individual or a partnership firm other than an LLP — an HUF cannot use 44ADA; (b) your work is a specified profession — legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, or a CBDT-notified one (information technology, company secretary, film artist, authorised representative); and (c) gross receipts within ₹50L, or ₹75L when cash receipts are ≤5% of the total. Design, writing, marketing, coaching and general consulting are not on the list — some file under 44AD instead, a gray zone; confirm with a CA before opting.
What happens if I miss my ITR due date?
You can still file a belated return until 31 December 2026, but with a late fee under Section 234F (₹5,000, or ₹1,000 when total income is ≤₹5L), interest under 234A on unpaid tax, and you lose the ability to carry forward most losses. Filing on time is strictly cheaper.

This quiz covers the common freelancer/salaried cases for AY 2026-27 (FY 2025-26) — resident individuals only. Edge cases (NRI status, firm/LLP income, presumptive opt-out lock-ins, agricultural income above ₹5,000) can change the answer. Due dates are the statutory AY 2026-27 dates (Finance Act 2026) and can be extended by CBDT notification. Confirm with a CA before filing.

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Related glossary

Plain-English definitions of the terms behind this calculator.