Tax · File your ITR

ITR Filing

ITR filing for FY 2025-26 (AY 2026-27) opens April 1, 2026 and closes July 31, 2026 (most individuals). E-filing is mandatory for nearly everyone. Pre-filled forms on the IT portal save 80% of the work — verify Form 26AS + AIS first.

Who needs this

Salaried with income > ₹3L (new) / ₹2.5L (old). Anyone with capital gains, business income, foreign assets, professional income, or wanting to claim a refund.

Key dates

ITR filing window opensApr 1, 2026
Most individuals filing deadlineJul 31, 2026
Audit cases deadlineOct 31, 2026
Belated return finalDec 31, 2026
Updated return (ITR-U)Within 24 months of AY-end

Key decisions

Q1
Self-file or use a CA?
Self-file via incometax.gov.in if income < ₹50L + only salary + 1 house + interest. Use a CA for: capital gains, business income, foreign assets, > ₹50L, audit cases, complex 80G donations.
Q2
ITR-1 vs ITR-2 vs ITR-3 vs ITR-4?
ITR-1 (Sahaj): simplest, salary + 1 house + interest. ITR-2: capital gains, multiple houses, foreign income. ITR-3: business/professional. ITR-4 (Sugam): presumptive (44AD/44ADA).
Q3
Should I e-verify?
Yes — within 30 days of filing. Aadhaar OTP is fastest (instant). Otherwise: net banking, demat, EVC via bank. Without verification, your ITR is not valid.
Q4
What if I missed July 31?
File belated return by Dec 31 (₹1K-5K penalty + interest). Beyond Dec 31: file an updated return (ITR-U) within 24 months — but with 25-50% additional tax.

CBDT rules + tax-act references

E-filing is MANDATORY for individuals with income > ₹5L. Below that: paper filing allowed but rare.
AIS (Annual Information Statement) must be reviewed BEFORE filing — discrepancies trigger notices.
Refund usually credited within 30-45 days of e-verification.
Section 234A: 1%/month interest on unpaid tax for late filing.