New Delhi, June 18 -- For most taxpayers, filing an income tax return begins with choosing the correct ITR form. That choice has become more important this year, with the Income Tax Department revising the eligibility criteria for certain forms and introducing additional disclosure requirements across others. The changes could affect how taxpayers report income, capital gains, deductions and other transactions while filing returns for AY 2026-27.

The updates are not limited to form eligibility. The revised ITRs also seek additional details in several areas and introduce changes to the reporting of certain transactions. Here's a look at some of the key changes taxpayers should be aware of before filing their returns.

A significant change...