Answer

1. F

   Facts

   ITR-1 allows up to two house properties for AY 2026-27. With three or more, you need ITR-2, or ITR-3 if you have business income.

2. P

   Provisions and law

   • Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026)Prescribes the ITR forms and who must use which form.
   • Sec 22, Income-tax Act 1961 (now Sec 20, Income-tax Act 2025)Income from house property.
3. A

   Analysis

   With three houses, only two can be treated as self-occupied; the third is let out or deemed let out. Report each in Schedule HP. Claim home loan interest as allowed. Check limits on set off of house property loss.

4. C

   Conclusion

   1. 1List all houses.
   2. 2Decide self-occupied and let-out ones.
   3. 3File ITR-2.
   4. 4Report each property separately.

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