Find
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.
ITR
More than two house properties
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026); Sec 22, Income-tax Act 1961 (now Sec 20, Income-tax Act 2025)
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.
Close
- List all houses.
- Decide self-occupied and let-out ones.
- File ITR-2.
- Report each property separately.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.