Which ITR for Business and Rental Income?
Business income combined with rental or house-property income generally points to ITR-3, unless the taxpayer is eligible for ITR-4 and its house-property conditions are satisfied.
Quick Answer
In practical terms, Business income combined with rental or house-property income generally points to ITR-3, unless the taxpayer is eligible for ITR-4 and its house-property conditions are satisfied.
Two house properties
For AY 2026-27, the Income Tax Department states that ITR-4 can include income from up to two house properties, subject to the form’s other conditions.
More than two properties
Income from more than two house properties is outside ITR-4 eligibility. A taxpayer with business income and more than two house properties generally needs ITR-3.
Related EZTax Questions
- Which ITR Form Should I File for AY 2026-27?
- Who Can File ITR-3 for AY 2026-27?
- Who Can File ITR-4 (Sugam) for AY 2026-27?
- Which ITR Should a Freelancer File?
