New Delhi, Aug. 23 -- Taxpayers with business or professional income often face a key question while filing their income tax return: should they use ITR-3 or ITR-4?

The Income Tax Department has shared a quick checklist on X explaining how taxpayers can select the right form for AY 2026-27.

With the deadline for filing non-audit income tax returns set for 31 August, taxpayers should ensure they select the correct ITR before filing.

According to the Income Tax Department, you should first ask the following questions:

If the answer to both questions is yes, ITR-4 will be the applicable return form.

ITR-4 (Sugam) is applicable to a resident individual, HUF or resident firm (other than an LLP) having total income of up to Rs.50 lakh and ...