The CBDT vide Notification No. 40/2025 dated April 29, 2025, notifies ITR Form-1 (SAHAJ) [For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, one house property, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand] and ITR Form-4 (SUGAM) [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh] for the Assessment Year 2025 26.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/04/CBDT-N.No_.-40_2025.pdf
