FY 2025-26 (AY 2026-27) का ITR फाइलिंग: स्टेप-बाय-स्टेप प्रक्रिया, दस्तावेज़, कौन सा फॉर्म चुनें और तारीख छूट जाए तो क्या करेंITR Filing for FY 2025-26 (AY 2026-27): Step-by-Step Process, Documents, Which Form to Use and What to Do if You Missed the Date

Key Points and 2026 Updates

• Returns for income earned in FY 2025-26 (AY 2026-27) are filed under the Income-tax Act, 1961. The new Income-tax Act, 2025 applies from 1 April 2026, so it first governs returns for Tax Year 2026-27, which you file in 2027.
• Due dates this year: 31 July 2026 for ITR-1 and ITR-2, 31 August 2026 for non-audit ITR-3 and ITR-4, and 31 October 2026 for audit cases. Reports said these dates were not extended.
• If you have missed the date, you can still file a belated return with a late fee and interest, and a revised return or an Updated Return (ITR-U) can correct earlier mistakes.
• You must file if your income is above the basic exemption limit, and also in cases such as foreign assets, high-value deposits or spending, or when you want to claim a refund.
• You must e-verify the return within 30 days, or it is treated as not filed.

Which ITR Form to Use

Documents You Need

• PAN, Aadhaar and a bank account linked for refund
• Form 16 from the employer, and Form 16A for other TDS
• Form 26AS and the Annual Information Statement (AIS)
• Bank and post office interest certificates, and FD interest details
• Capital gains statements from the broker or mutual fund, and property sale papers if any
• Proofs of deductions such as 80C, 80D and home loan interest, if you choose the old regime
• Details of rent received, house property tax paid, and foreign assets if any

How to File ITR Online, Step by Step

1. Log in to the Income Tax e-filing portal with your PAN and password.
2. Go to e-File, then Income Tax Returns, then File Income Tax Return, and select the assessment year 2026-27 and the mode as online.
3. Choose your status and the right ITR form, and let the portal pre-fill your details.
4. Check salary, interest, dividends and TDS against Form 16, Form 26AS and AIS, and add any missing income.
5. Choose the old or the new tax regime, and enter your deductions if you use the old one.
6. Check the tax computation, pay any balance tax by challan, and then submit the return.
7. E-verify with Aadhaar OTP, net banking, bank account or demat, or by sending the ITR-V to CPC within 30 days.

If You Missed the Due Date

• File a belated return as soon as possible. A late fee of up to Rs 5,000 applies (Rs 1,000 if total income is up to Rs 5 lakh), and interest at 1% a month is charged on unpaid tax.
• The exact last date for belated and revised returns is shown on the portal. It is normally 31 December of the assessment year, though one change reported for AY 2026-27 puts the revised return window at 31 March 2027. Check the portal for your date.
• A belated return can lose certain benefits, such as carry-forward of some losses.
• If you find income you left out earlier, you can file an Updated Return (ITR-U) within the allowed years, which for AY 2026-27 is reported to run till 31 March 2031, with an additional tax.

Precautions

• Match your return with AIS and Form 26AS. Differences often lead to notices.
• Do not claim deductions you cannot prove, and keep proofs for at least 6 years.
• Use only the official portal. Beware of messages that offer a "refund" and ask for your bank details or OTP.
• Link your PAN with Aadhaar, or the PAN can become inoperative and refunds can get stuck.

Frequently Asked Questions

Official Links

Disclaimer: Emitrawala.com is not a government website. This page is for information only and is based on official portals and news reports. Rules, fees, dates and portal screens can change, so confirm on the official portal or at your e-Mitra before acting.