📢 NEW ITR FORMS OUT! | AY 2025-26 BREAKDOWN ✅ Confused about which ITR form applies to you? This updated chart gives you a snapshot of: 🔹 Applicability for ITR-1 to ITR-7 🔹 Who cannot file each ITR 🔹 Key changes for AY 2025-26: Capital gain reporting bifurcation (pre/post 23.07.2024) New TDS/TCS disclosure schedules ₹1 Cr asset-liability threshold in ITR-2 Presumptive income clause for cruise operators (Sec 44BBC) No carry forward of capital loss in ITR-1 & 4 📌 Whether you're a salaried individual, business owner, investor, or trust — know your correct form before you file!