Choosing the right income tax return form for AY 2026-27 depends on income sources. Individuals can now report two house properties using ITR-1 under specific conditions. Salary, house property, and other sources may qualify for ITR-1 if income is below fifty lakh. Business or professional income typically requires ITR-3 or ITR-4 for presumptive taxation. Capital gains and complex income often necessitate ITR-2 or ITR-3 forms.