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Same portal, new layout — here's exactly which tab, which forms, and which rules apply to your filing right now.
The mechanics of filing an ITR haven't fundamentally changed — but the e-filing portal itself now looks different, and picking the wrong starting point can create real confusion. This lesson walks through exactly how the process works post-transition.
The income tax e-filing portal (incometax.gov.in) now organizes forms into three separate tabs, reflecting the two-Act transition:
| Tab | Use For |
|---|---|
| Forms as per Income Tax Act, 1961 | Filings for income earned up to March 31, 2026 (FY 2025-26 and earlier) |
| Forms as per Income Tax Act, 2025 | Filings for income earned from April 1, 2026 onward (Tax Year 2026-27 and later) |
| Forms as per Other Acts | Forms prescribed under legislation other than the Income Tax Act, filed through the same portal |
The rule that matters most: which tab you use depends entirely on when the income was earned — not when you happen to be filing. If you're filing your FY 2025-26 return any time in 2026, you still use the Income Tax Act, 1961 tab, even though the new Act is already in force.
For most individual taxpayers filing their FY 2025-26 return (due July 31, 2026), the process is unchanged from prior years — just under a relabeled tab:
1. Log in and start a new filing. On the dashboard, go to e-File → Income Tax Returns → File Income Tax Return.
2. Select the correct tab. Choose "Income Tax Act 1961" (or the option showing AY 2026-27) for your FY 2025-26 income — not the Income Tax Act 2025 tab.
3. Select your status. Choose Individual (or the appropriate category) and continue.
4. Choose the correct ITR form. Most salaried individuals use ITR-1 or ITR-4; if you sold mutual funds, stocks, or property during the year, ITR-2 is typically required instead.
5. Fill in details and verify. Complete income, deduction, and TDS details, then submit and e-verify the return.
Independent of the Act transition, ITR forms for the current filing year have a few substantive updates worth knowing about:
Expanded eligibility. ITR-1 and ITR-4 now accommodate individuals with up to two house properties, up from just one previously.
Capital gains bifurcation. Transactions must be reported separately for periods before and after July 23, 2024, due to a change in capital gains tax structure.
Higher disclosure threshold. The income threshold for mandatory asset and liability disclosure rose from ₹50 lakh to ₹1 crore.
Representative assessee field. A new field indicates whether the return is being filed by a representative on someone else's behalf.
Tab 2 (Income Tax Act, 2025) becomes relevant only when filing for Tax Year 2026-27 income — which won't be due until July 2027 for most individual taxpayers. If you're reading this during the current filing season, Tab 1 is almost certainly the one you need.
1. Clicking the wrong Act tab out of confusion. Because the new Act is technically "in force," some taxpayers assume they should use the new tab — but for any income earned before April 1, 2026, Tab 1 (old Act) is still correct.
2. Choosing ITR-1 despite having capital gains transactions. Selling stocks, mutual funds, or property typically requires ITR-2, not ITR-1 or ITR-4 — filing the wrong form results in a defective return that needs to be refiled.
Key Takeaway: The e-filing portal now splits forms into old-Act and new-Act tabs, but which one applies depends on when the income was earned, not the filing date. For the current filing season, Tab 1 (1961 Act) is almost always correct. Want to know what changed in deductions and exemptions specifically? See Deductions & Exemptions Under the New Act.
Tab 1 — "Forms as per Income Tax Act, 1961" (sometimes labeled AY 2026-27) — since this covers income earned before April 1, 2026.
ITR-1 and ITR-4 generally suit salaried individuals with simple income (now including up to two house properties). If you have capital gains from selling stocks, mutual funds, or property, ITR-2 is typically required instead.
Only when filing for Tax Year 2026-27 income, which for most individuals won't be due until July 2027 — not during the current filing season.
Selecting an incorrect ITR form typically results in a "defective return" notice from the department, requiring you to refile with the correct form within a specified window.
Disclaimer: This article is for general educational purposes only and does not constitute personalized financial, investment, tax, or legal advice. Figures, rates, and rules mentioned may change over time — verify current details with an official source or a qualified professional before making financial decisions.