Return filing forms and verification rules for income tax returns are mapped to taxpayer status, income sources, and eligibility limits.

Prescribes the forms and verification requirements for returns of income for the tax year commencing on 1 April 2026, by linking the applicable return form to the assessee's status and sources of income. ITR-1 is limited to eligible resident individuals with specified salary, house property, other sources, or limited long-term capital gains income, subject to detailed disqualifications. ITR-2, ITR-4, ITR-3, ITR-5, ITR-6, and ITR-7 are assigned to the corresponding classes of persons, and the rule also sets out the permitted modes of furnishing and the documents not required to accompany the return.

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