New Delhi, May 23 -- The Income Tax department has notified all income tax return (ITR) forms for assessment year 2026-27 (FY 2025-26) and enabled excel utility for the ITR-1 and ITR-4 forms, allowing taxpayers to prepare their tax returns offline and later upload them digitally.

Each ITR form is designed for specific categories of taxpayers, such as salaried individuals, those with capital gains, business income, or foreign assets. Hence, it's crucial to use the correct ITR form to ensure smooth and timely processing by the tax department.

In case you end up filing an incorrect ITR form, the Income Tax Department may treat the return as defective under Section 139(9) and issue a notice requiring correction within a specified time. In s...