How to accurately report REIT/ InvIT income in ITR for AY 2026-27 ahead of 31 July deadline

REIT and InvIT distributions may include interest, dividends, rental income, or capital repayment, each taxed differently.

Interest and dividend income are reported under 'Income from Other Sources'; sale of units goes under 'Capital Gains Schedule'; tax-exempt distributions under 'Exempt Income Schedule'.

Taxpayers with only investment income may use ITR-1; those with capital gains from REIT/InvIT units must file ITR-2; business or professional income requires ITR-3.

Keep distribution statements, broker transaction records, AIS, Form 26AS, purchase/sale details, and bank statements ready for accurate filing.

The deadline to file ITR for AY 2026-27 is 31 July 2026.