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New ITR Forms for AY 2026-27: What Changed

The Income Tax Department has notified updated ITR forms for Assessment Year 2026-27. Here are the key changes you should know about.

1. New Schedule for Crypto Transactions

Following the introduction of Section 115BBH, a dedicated schedule for reporting virtual digital asset transactions has been added to ITR-2 and ITR-3.

2. Simplified ITR-1

The Sahaj form now allows taxpayers with dividend income up to Rs 10 lakh to file using ITR-1, previously capped at Rs 2.5 lakh.

3. Prefilled Data Expansion

Salary details, housing loan interest, and capital gains from listed shares are now prefilled directly from AIS and TDS data.

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