Income Tax Department Updates ITR-4 FAQ for AY 2026-27: Two House Properties, August 31 Due Date and New Reporting Points

What has changed

The Income Tax Department has updated its official FAQ for ITR-4 (Sugam) for AY 2026-27, giving taxpayers and professionals a consolidated view of eligibility, form changes, tax-regime choices and filing requirements.

Key changes highlighted in ITR-4

The FAQ states that taxpayers can now report income from up to two house properties in ITR-4, instead of only one. It also identifies a specific field for unrealised rent and notes removal of the foreign-retirement-benefit reporting requirement from the form.

Due date confirmed

The department's FAQ states that the due date for filing ITR-4 for AY 2026-27, relating to FY 2025-26, is 31 August 2026.

Tax-regime and Form 10-IEA point

For individuals with business income who want to opt for the old tax regime, the FAQ states that Form 10-IEA must be filed before the applicable due date under section 139(1). It also explains that business-income taxpayers cannot freely switch between the old and new regimes every year.

Other filing details

The FAQ also says that taxpayers claiming TDS in ITR-4 must select the section under which TDS was deducted, and it lists additional information required for several deductions. Tax professionals should use the updated FAQ alongside the notified form, utilities and applicable law while preparing returns.

Useful official links

View the official Income Tax Department ITR-4 FAQ

Key takeaway

The official FAQ was updated during the live filing season and contains practical changes and due-date information directly relevant to taxpayers and tax professionals.