Form 16 is the TDS certificate an employer issues to every employee whose salary tax was deducted, due by 15 June 2026 for FY 2025-26. Part A is generated on TRACES and shows quarter-wise TDS deposited against your PAN; Part B is the employer's breakup of salary, exemptions, deductions and tax. You use it to fill the salary and TDS schedules of ITR-1 or ITR-2 by 31 July 2026.

Issued by: Employer (deductor) under section 203 and Rule 31

Form 26AS is your annual tax statement: every rupee of TDS and TCS credited to your PAN, the advance tax and self-assessment tax you paid, and the refunds issued, for one financial year. You open it from the e-filing portal, which hands you over to TRACES. Before filing ITR for AY 2026-27, the TDS you claim must match what 26AS shows, or the credit is cut in the 143(1) intimation.

Maintained by: Income Tax Department (CPC-TDS) on TRACES, under section 285BB and Rule 114-I

The Annual Information Statement (AIS) is the department's record of your financial transactions for a year, reported by banks, employers, registrars, depositories and the GST network. The Taxpayer Information Summary (TIS) condenses it into category totals that prefill your ITR. For AY 2026-27, every income line in AIS should either appear in your return or carry your feedback explaining why not.

Maintained by: Income Tax Department under section 285BB and Rule 114-I

Form 15G and Form 15H are self-declarations under section 197A that tell a bank, post office or company not to deduct TDS on your interest because your tax for the year will be nil. Form 15G is for residents under 60 whose total interest also stays within the basic exemption limit; Form 15H is for residents aged 60 and above with only the nil-tax condition. Both are valid for one financial year and must be filed afresh every April.

Legal basis: Section 197A, Rule 29C

Form 26QB is the challan-cum-statement a buyer files to deposit 1% TDS under section 194-IA when buying immovable property (other than rural agricultural land) for ₹50 lakh or more, or where the stamp duty value is ₹50 lakh or more. It is due within 30 days from the end of the month in which the payment was made, needs no TAN, and is filed once per buyer-seller pair for each instalment. The buyer then downloads Form 16B from TRACES and gives it to the seller.

Legal basis: Section 194-IA, Rules 30, 31 and 31A

ITR-1, called Sahaj, is the one-page return for ordinarily resident individuals with total income up to ₹50 lakh from salary or pension, one house property, other sources such as interest, agricultural income up to ₹5,000, and long-term capital gains under section 112A of up to ₹1.25 lakh. It cannot be used by NRIs, company directors, holders of unlisted shares, anyone with business income, foreign assets, more than one house or capital gains beyond that allowance. The due date for AY 2026-27 is 31 July 2026.

Who: Ordinarily resident individuals with total income up to ₹50 lakh

ITR-2 is the return for individuals and HUFs who have no income from business or profession but do not fit ITR-1: capital gains from shares, mutual funds, property or crypto, more than one house property, income above ₹50 lakh, foreign assets or foreign income, NRI or RNOR status, a directorship, unlisted shares, or losses to carry forward. It is due on 31 July 2026 for AY 2026-27 and has no profit and loss account.

Who: Individuals and HUFs without income from business or profession

ITR-3 is the return for individuals and HUFs who have income from a business or profession, including F&O and intraday trading, freelancing with books of account, proprietorships and partners receiving remuneration or interest from a firm. It contains every schedule in ITR-2 plus a profit and loss account, balance sheet and the tax audit fields. For AY 2026-27 it is due on 31 July 2026, or 31 October 2026 where a section 44AB audit applies.

Who: Individuals and HUFs with income from business or profession, including partners of firms and LLPs

ITR-4, called Sugam, is the presumptive taxation return for resident individuals, HUFs and partnership firms (not LLPs) with total income up to ₹50 lakh who declare business profit at 8% or 6% of turnover under section 44AD, professional income at 50% of receipts under 44ADA, or goods-carriage income under 44AE. It also takes salary, one house property, other sources and small 112A gains. No balance sheet or profit and loss account is required, and the due date for AY 2026-27 is 31 July 2026.

Who: Resident individuals, HUFs and partnership firms other than LLPs, with total income up to ₹50 lakh

Form 10-IEA is the declaration under section 115BAC(6) and Rule 21AG that a taxpayer with income from business or profession files to opt out of the default new tax regime and be taxed under the old regime. It must be filed on the e-filing portal before the ITR due date, 31 July 2026 or 31 October 2026 for audit cases, and its acknowledgement number goes into ITR-3 or ITR-4. Salaried taxpayers without business income do not file it; they choose the regime inside the ITR each year.

Legal basis: Section 115BAC(6), Rule 21AG; replaced Form 10-IE from AY 2024-25