Which ITR Should I File If Agricultural Income Is More Than ₹5,000?
For AY 2026-27, agricultural income above ₹5,000 is an exclusion from ITR-1 and ITR-4. An individual or HUF without business or profession income will generally look to ITR-2 when otherwise eligible.
Quick Answer
Agricultural income can affect both ITR selection and the tax computation because it may be relevant for rate purposes under applicable rules. If agricultural income exceeds ₹5,000, do not select ITR-1 merely because salary and other income are within its normal limits.
What Does This Mean for ITR Selection?
The correct ITR depends on your complete income profile, residential status and the exclusions that apply to each return. A taxpayer should not choose a return only because one income source appears to fit its basic eligibility.
| Situation | Typical ITR direction for AY 2026-27 |
|---|---|
| No business/profession income and eligible for ITR-1 | ITR-1 may be available, subject to all conditions. |
| No business/profession income but not eligible for ITR-1 | ITR-2 is generally considered. |
| Business/profession income and not eligible for ITR-4 | ITR-3 is generally considered. |
| Eligible presumptive business/profession income | ITR-4 may be available if all conditions are met. |
What Should I Check Before Filing?
- Confirm your residential status.
- List every income source, including capital gains, foreign income and special-rate income.
- Check whether you have losses to carry forward.
- Review AIS, Form 26AS and TDS certificates against your own records.
- Check ITR-specific exclusions before selecting the form.
Related EZTax Resources
Official Sources
- Income Tax Department — Salaried Individuals AY 2026-27
- Income Tax Department — File ITR-1 FAQs
- Income Tax Department — File ITR-2 FAQs
- Income Tax Department — ITR-2 User Manual
