Which ITR Should I File for More Than Two House Properties?
For AY 2026-27, income from more than two house properties makes ITR-1 unavailable. If you do not have business or professional income, ITR-2 is generally the form to consider.
Quick Answer
In practical terms, For AY 2026-27, income from more than two house properties makes ITR-1 unavailable. If you do not have business or professional income, ITR-2 is generally the form to consider.
Who can use the simpler ITR forms?
The Income Tax Department lists income from more than two house properties among the exclusions from ITR-1.
What to check before choosing the ITR
If you also have business or professional income, ITR-3 may apply unless you meet the specific conditions for ITR-4. ITR-4 is also restricted to eligible taxpayers and does not cover more than two house properties.
When another ITR may be required
Prepare property-wise details so the house-property schedules can be completed accurately.
Practical filing tip
If you own more than two house properties, review the house-property reporting requirements before selecting the ITR. Keep property-wise rent, interest and ownership details ready for the return.
Related EZTax Questions
- Who Can File ITR-2 for AY 2026-27?
- Which ITR Should I File for Two House Properties?
- Which ITR Should I File for Rental Income?

