New ITR Forms for AY 2026-27: What Actually Changed, Form by Form
CBDT notified ITR-1 to ITR-7 for AY 2026-27 by Gazette dated 30 March 2026. ITR-1 (Sahaj) now allows two house properties and a rent-not-realisable line under Section 25A. ITR-2/3 retain the 23 July 2024 capital gains split; regime opt-in disclosure under 115BAC(6) is clearer.
CA Priya Sharma
@ca_priya
CA
FCA | Indirect Tax Specialist | GST Litigation | Mumbai | 14 years in practice. Faculty at ICAI Western Region.