Forms & Returns
Income Tax Forms
Which ITR form to use, what Form 16 contains, how to read Form 26AS, and AIS — plain-English guide to every tax form for Indian individuals.
Introduction
Choosing the right ITR form matters — file the wrong one and the CPC will reject your return. Below is a plain-English guide to each form, who should use it, and what documents you need.
Tax form explainers
ITR-1 (Sahaj)
Simplest ITR form for salary and one house property. Who can and cannot use it, and what to prepare.
ITR-2
For capital gains, foreign income, and multiple house properties. Capital gains rates and disclosure requirements.
Form 16
Part A and Part B explained — the 15 June deadline, multiple employers, and what to do if Form 16 is wrong.
Form 26AS
Annual tax statement — every TDS deduction, tax payment, and TCS across the year. How to view and use it.
AIS
Annual Information Statement — comprehensive financial profile as seen by the IT department. AIS vs Form 26AS.
Sources
- Income Tax Act 2025 at incometax.gov.in
- CBDT notification on ITR forms for tax year 2026-27
- GSTN portal at gst.gov.in (verified 2026-10-07)
Last reviewed by FinWiz24 Research Desk.