Is Konnect2Tools free?

Yes. These in-browser tools are completely free to use with no account required for core functionality.

Do my files leave my device?

Browser document operations run locally, except where the operation uses an external service, such as AI summarisation. Read the processing note before using sensitive inputs.

Is the ITR Form Selector tool safe to use?

Local operations process document content on your device. External-service operations may send inputs as described in the processing note. Keep originals and inspect the output.

Which ITR form should a salaried person with mutual fund investments file?

Depends on the type of mutual fund transaction: (a) Only dividend income from mutual funds (IDCW option) — ITR-1 is acceptable if within ₹50L total income; (b) Any capital gains from mutual fund redemption (growth or IDCW) — must file ITR-2, not ITR-1. Capital gains from equity funds (12.5% LTCG above ₹1.25L, 20% STCG) and debt funds (slab rate for both LTCG and STCG post-2023) must be reported in Schedule CG of ITR-2. SIP investors who do not redeem units during the year have no capital gains and can remain on ITR-1.

Can I switch from ITR-4 presumptive to ITR-3 with regular accounts?

Yes, but with restrictions. If you opt for presumptive taxation (44AD) and later want to switch back to regular taxation (ITR-3), you cannot switch back for 5 years. If you opted 44AD in FY 2022-23 and switch to ITR-3 in FY 2024-25, you cannot claim 44AD again until FY 2027-28. This 5-year lock-out applies to 44AD (business) but not to 44ADA (professionals) or 44AE. The restriction was introduced to prevent year-to-year switching based on tax benefit optimization. Plan carefully before opting for presumptive taxation.

What is the due date to file ITR for salaried individuals?

For individuals not requiring tax audit (ITR-1, ITR-2, ITR-3 without audit, ITR-4): July 31 of the assessment year. For FY 2025-26, due date is July 31, 2026. For individuals requiring tax audit (business/professional turnover exceeding ₹1Cr/₹50L respectively): October 31. For transfer pricing audit cases: November 30. Late filing attracts: ₹1,000 fee (income ≤ ₹5L), ₹5,000 fee (income > ₹5L) under Section 234F. Additionally, interest under 234A at 1% per month on unpaid tax. Belated returns can be filed till December 31 of assessment year.

What is ITR-4 Sugam and who can file it?

ITR-4 Sugam is for taxpayers opting for presumptive income schemes: (1) Section 44AD — small businesses with turnover ≤ ₹3Cr (enhanced from ₹2Cr if 95% receipts/payments are digital); declare 8% of turnover (6% for digital transactions) as income; (2) Section 44ADA — professionals (doctors, lawyers, CAs, engineers, architects, consultants) with receipts ≤ ₹75L; declare 50% as income; (3) Section 44AE — goods carriage operators with ≤ 10 vehicles. ITR-4 eligibility: total income ≤ ₹50L, resident individual, HUF, or firm (not LLP). Cannot be filed if income includes capital gains, foreign income, lottery income, or if you are a director/shareholder of unlisted company.

GST & Tax Tools

ITR Form Selector

Find which ITR form (ITR-1 to ITR-7) you need to file based on your income sources.

This tool provides an estimate or a starting draft. Check the assumptions and current official requirements before relying on the result. It does not replace qualified financial, legal or medical advice.

Run ITR Form Selector online

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India's Income Tax Return filing system has seven different ITR forms, each designed for different types of taxpayers. Selecting the wrong form results in defective return notices and potential penalties. ITR-1 (Sahaj): Resident individuals with income from salary/pension, one house property, other sources (interest, dividends), and agricultural income up to ₹5,000. Total income limit ₹50L. Cannot be used if you have foreign income, business income, capital gains, or more than one house property. This covers the vast majority of salaried employees.

ITR-2: For individuals/HUFs with income above ₹50L, capital gains (shares, property, mutual funds), more than one house property, foreign income or assets, director in a company, or unlisted equity shares. ITR-3: For individuals/HUFs with business or professional income (along with ITR-2 income types). Required for consultants, freelancers, traders with business income, and professionals (doctors, CAs, lawyers). ITR-4 (Sugam): For individuals, HUFs, and firms (not LLPs) opting for presumptive taxation under Sections 44AD (business, 8% income), 44ADA (professionals, 50% income), or 44AE (transport operators) with turnover below specified thresholds.

ITR-5, ITR-6, and ITR-7 are for entities: ITR-5 for partnership firms, LLPs, AOPs (Association of Persons), BOIs, and co-operative societies. ITR-6 for companies (other than those claiming exemption under Section 11). ITR-7 for trusts, political parties, educational institutions, hospitals, research institutions, and other entities filing under Sections 139(4A) to 139(4F). The CBDT notifies ITR forms typically in April of each assessment year, sometimes with schema changes requiring software updates.

How to use this utility

Use the controls below—paste text, pick files, or adjust options as described on the tool.
Click the main action button. Processing runs in your browser on this device.
Download or copy the output. Check the processing note for any external services used by this operation.

Common use cases

Determining correct ITR form for a software engineer with salary income, ESOP capital gains, and one house property
Identifying whether a freelancer with ₹18L professional income should file ITR-3 or ITR-4 Sugam (44ADA)
Selecting the right form for an individual with salary plus ₹40,000 in long-term equity capital gains (ITR-2)
Checking eligibility for ITR-1 Sahaj for a pensioner with interest income from multiple FDs
Determining ITR form for a partner in a law firm who also has salary from a company

Tips for best results

1When in doubt between ITR-1 and ITR-2, choose ITR-2 — it covers everything ITR-1 covers plus more; filing ITR-1 when ITR-2 is required results in defective return notice
2Freelancers with professional income below ₹75L should evaluate ITR-4 (44ADA presumptive — pay tax on 50% of receipts, no books required) vs ITR-3 (maintain accounts, claim actual expenses)
3If you received any capital gains distribution from mutual funds (even small amounts in growth plans), you cannot file ITR-1 — you must file ITR-2
4NRIs and RNORs cannot file ITR-1 regardless of income level — use ITR-2 (no business income) or ITR-3 (with business income)
5Director in any company (even a dormant startup) mandates ITR-2 — this includes non-executive and nominee directors

Frequently asked questions

Is Konnect2Tools free?: Yes. These in-browser tools are completely free to use with no account required for core functionality.
Do my files leave my device?: Browser document operations run locally, except where the operation uses an external service, such as AI summarisation. Read the processing note before using sensitive inputs.
Is the ITR Form Selector tool safe to use?: Local operations process document content on your device. External-service operations may send inputs as described in the processing note. Keep originals and inspect the output.
Which ITR form should a salaried person with mutual fund investments file?: Depends on the type of mutual fund transaction: (a) Only dividend income from mutual funds (IDCW option) — ITR-1 is acceptable if within ₹50L total income; (b) Any capital gains from mutual fund redemption (growth or IDCW) — must file ITR-2, not ITR-1. Capital gains from equity funds (12.5% LTCG above ₹1.25L, 20% STCG) and debt funds (slab rate for both LTCG and STCG post-2023) must be reported in Schedule CG of ITR-2. SIP investors who do not redeem units during the year have no capital gains and can remain on ITR-1.
Can I switch from ITR-4 presumptive to ITR-3 with regular accounts?: Yes, but with restrictions. If you opt for presumptive taxation (44AD) and later want to switch back to regular taxation (ITR-3), you cannot switch back for 5 years. If you opted 44AD in FY 2022-23 and switch to ITR-3 in FY 2024-25, you cannot claim 44AD again until FY 2027-28. This 5-year lock-out applies to 44AD (business) but not to 44ADA (professionals) or 44AE. The restriction was introduced to prevent year-to-year switching based on tax benefit optimization. Plan carefully before opting for presumptive taxation.
What is the due date to file ITR for salaried individuals?: For individuals not requiring tax audit (ITR-1, ITR-2, ITR-3 without audit, ITR-4): July 31 of the assessment year. For FY 2025-26, due date is July 31, 2026. For individuals requiring tax audit (business/professional turnover exceeding ₹1Cr/₹50L respectively): October 31. For transfer pricing audit cases: November 30. Late filing attracts: ₹1,000 fee (income ≤ ₹5L), ₹5,000 fee (income > ₹5L) under Section 234F. Additionally, interest under 234A at 1% per month on unpaid tax. Belated returns can be filed till December 31 of assessment year.
What is ITR-4 Sugam and who can file it?: ITR-4 Sugam is for taxpayers opting for presumptive income schemes: (1) Section 44AD — small businesses with turnover ≤ ₹3Cr (enhanced from ₹2Cr if 95% receipts/payments are digital); declare 8% of turnover (6% for digital transactions) as income; (2) Section 44ADA — professionals (doctors, lawyers, CAs, engineers, architects, consultants) with receipts ≤ ₹75L; declare 50% as income; (3) Section 44AE — goods carriage operators with ≤ 10 vehicles. ITR-4 eligibility: total income ≤ ₹50L, resident individual, HUF, or firm (not LLP). Cannot be filed if income includes capital gains, foreign income, lottery income, or if you are a director/shareholder of unlisted company.

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