Search results for income tax e-filing explained 2026 in India 2026 explained in India

1. Iincometax.gov.in › iec › foportalEN

   Income Tax Department: Home

   # [](https://www.incometax.gov.in/iec/foportal/) Home | Income Tax Department ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7 for AY 2026-27 are available for filing through both online and offline utilities. Filing of TDS/TCS Correction Statements pertaining to Tax Year 2026-27 has been enabled. DFC may be contacted through the e-mail id: [taxdemand@cpc.incometax.gov.in](mailto:taxdemand@cpc.incometax.gov.in) or on the toll-free number - 1800 309 0131 or chargeable no. Excel utilities for filing Updated return for ITR-1 to 7 for AY 2022-23 as per Finance Act, 2026 are available for filing ! ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7 for AY 2026-27 are available for filing through both online and offline utilities. Filing of TDS/TCS Correction Statements pertaining to Tax Year 2026-27 has been enabled. DFC may be contacted through the e-mail id: [taxdemand@cpc.incometax.gov.in](mailto:taxdemand@cpc.incometax.gov.in) or on the toll-free number - 1800 309 0131 or chargeable no. Excel utilities for filing Updated return for ITR-1 to 7 for AY 2022-23 as per Finance Act, 2026 are available for filing !     # What's New The Income Tax Department has enabled the **Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 (FADS 2026)** on the e-Filing Portal. Under the scheme, eligible taxpayers can furnish the prescribed declaration form online through the e-Filing Portal. # Quick Links [\ \ \ \ e-Verify Return](https://eportal.incometax.gov.in/iec/foservices/#/pre-login/eVerifyReturn-bl) [\ \ \ \ Instant E-PAN](https://eportal.incometax.gov.in/iec/foservices/#/pre-login/instant-e-pan) [\ \ \ \ Authenticate notice/order issued by ITD](https://eportal.incometax.gov.in/iec/foservices/#/pre-login/authenticate-notice-issued-by-itd) [\ \ \ \ Download CSI File](https://eportal.incometax.gov.in/iec/foservices/#/tin/pre-login/download-csi-file/tan-user-details) [\ \ \ \ Submit Information on Tax Evasion or Benami Property](https://eportal.incometax.gov.in/iec/foservices/#/pre-login/tax-evasion-prelogin) # Latest Updates File Form 10B/10BB by 21 October 2026 # Things to Know [\ \ **Revamped e-Filing Portal, Designed with taxpayers in mind**](https://youtu.be/rb36JDm8BbY) # Our Success Enablers The new and intuitive official website of Income Tax Department which deals with e-Filing of returns/forms and other related functionalities.
2. Iincometax.gov.in › iec › foportal › helpEN

   Income Tax Returns

   2 days ago · ... e -filing portal, selecting AY 2026 -27. The due date is 31st July, 2026 or 31st August for non -audit cases , etc. (ii) For Tax Year 2026 ...
3. Ttimesofindia.indiatimes.com › business › india-business › itr-deadline-on-july-31-2026-top-things-nris-should-keep-in-mind-when-filing-tax-returnEN

   ITR deadline on July 31, 2026: Top things NRIs should keep in ...

   ITR filing FY 2025-26: July 31, 2026 is the deadline to file income tax returns for salaried taxpayers and pensioners.
4. Iincometax.gov.in › iec › foportal › helpEN

   Salaried Individuals for AY 2026-27 - Income Tax Department

   # [](https://www.incometax.gov.in/iec/foportal/) Salaried Individuals for AY 2026-27 | Income Tax Department ## Returns and Forms Applicable for Salaried Individuals for AY 2026-27 | | | |-|-| | ​​ **3. ITR-3- Applicable for Individual and HUF** | | This return is applicable for Individual and Hindu Undivided Family (HUF) | | | | | | --- | --- | | Having Income under the heads Salary/Pension, House Property, Profits or Gains of Business or Profession, Capital Gains or Income from Other Sources. | Who is not eligible to file ITR-1, ITR-2 or ITR-4 | | | | | | | | |-|-|-|-|-| | **4. ITR-4 (SUGAM) – Applicable for Individual, HUF and Firm (other than LLP)** | | This return is applicable for an Individual or Hindu Undivided Family (HUF), who is Resident other than Not Ordinarily Resident or a Firm (other than LLP) which is a Resident having Total Income under Business or Profession which is computed on a presumptive basis (u/s 44AD / 44ADA / 44AE of Income Tax Act,1961) and income from any of the following sources: | | | | | | | | | --- | --- | --- | --- | --- | | Salary / Pension | One House Property | Other sources (Interest, Family Pension, Dividend etc.) | Agricultural Income up to ₹ 5,000 | Capital Gain income u/s 112 A (Income Tax Act,1961) up to ₹ 1,25,000 | | | **Note 1:**<br>ITR-4 cannot be used by a person who:<br>01. is a Director in a company<br>02. has short term capital gains <br>03. has Long-term capital gain u/s 112A of Income Tax Act,1961 exceeding ₹1,25,000<br>04. has held any unlisted equity shares at any time during the previous year <br>05. has any asset (including financial interest in any entity) located outside India<br>06. has signing authority in any account located outside India <br>07. has income from any source outside India <br>08. is a person in whose case payment or deduction of tax has been deferred on ESOP<br>09. who has any brought forward loss or loss to be carried forward under any head of income<br>10. has total income exceeding ₹50 lakhs (excluding LTCG u/s 112A upto ₹1,25,000)<br>**Note 2:**<br>ITR-4 (Sugam) is not mandatory. It is a simplified return form to be used by an Assessee, at his option, if he is eligible to declare Profits and Gains from Business or Profession on presumptive basis u/s 44AD, 44ADA or 44AE of Income Tax Act,1961. | ## Forms Applicable (As per Income Tax Act,1961): | | | |-|-| | **5. Form 26 AS** | **AIS (Annual information Statement)** | | **Provided by:**<br>Income Tax Department (It is available on e-Filing Portal:<br>Login > e-File > Income Tax Return > View Form 26AS) | **Provided by:**<br>Income Tax Department (It can be accessed after logging on to Income Tax e-Filing portal)<br>Login to e-filing portal > AIS | | **Details provided in the form:**<br>Tax Deducted / Collected at Source. | **Details provided in the form:**<br>- Tax Deducted / Collected at Source<br>- SFT Information<br>- Payment of taxes<br>- Demand / Refund<br>Other information (like Pending/Completed proceedings, GST Information, Information received from foreign government etc.) | #### Tax Slabs for AY 2026-27*** **New Tax Regime Vs Old Tax Regime:** However, in default tax regime, tax rates are lower with very few deductions compared to old tax regime. **Non-business case:** In case of eligible taxpayers having income from business and profession, if assessee wants to opt out of default tax regime, (New Tax regime),they have to furnish Form-10-IEA on or before the due date u/s 139(1) of the Income Tax Act,1961 for furnishing the return of income. Also, for the purpose of withdrawal of such option i.e. re-entering into default tax regime (New Tax regime) shall also be done by way of furnishing Form No.10-IEA on or before the due date specified u/s 139(1)of the Income Tax Act,1961 for furnishing return of income. 1. Tax rates for Individual (resident or non-resident) less than 60 years of age anytime during the previous year are as below: | | | | | |-|-|-|-| | **Old Tax Regime** | **New Tax Regime u/s 115BAC of Income Tax Act,1961** | | **Income Tax Slab** | **Income Tax Rate** | **Income Tax Slab** | **Income Tax Rate** | | Up to ₹ 2,50,000 | Nil | Up to ₹ 4,00,000 | Nil | | ₹ 2,50,001 –<br>₹ 5,00,000 | 5% above ₹ 2,50,000 | ₹ 4,00,001 –<br>₹ 8,00,000 | 5% above ₹ 4,00,000 | | ₹ 5,00,001 –<br>₹ 10,00,000 | ₹ 12,500 + 20% above<br>₹ 5,00,000 | ₹ 8,00,001 –<br>₹ 12,00,000 | ₹ 20,000 + 10% above ₹ 8,00,000 | | Above<br>₹ 10,00,000 | ₹ 1,12,500 + 30% above<br>₹ 10,00,000 | ₹ 12,00,001 – ₹ 16,00,000 | ₹ 60,000 + 15% above ₹ 12,00,000 | | | ₹ 16,00,001 - ₹ 20,00,000 | ₹ 1,20,000 + 20% above ₹ 16,00,000 | | | ₹ 20,00,001 - ₹ 24,00,000 | ₹ 2,00,000 + 25% above ₹ 20,00,000 | | | Above ₹ 24,00,000 | ₹ 3,00,000 + 30% above ₹ 24,00,000 | 2. Tax rates for Individual (resident or non-resident), 60 years or more but less than 80 years of age anytime during the previous year are as under: | | | | | |-|-|-|-| | **Old Tax Regime** | **New Tax Regime u/s 115BAC of Income Tax Act,1961** | | **Income Tax Slab** | **Income Tax Rate** | **Income Tax Slab** | **Income Tax Rate** | | Up to <br>₹ 3,00,000 | Nil | Up to <br>₹ 4,00,000 | Nil | | ₹ 3,00,001 – <br>₹ 5,00,000 | 5% above ₹ 3,00,000 | ₹ 4,00,001 –<br>₹ 8,00,000 | 5% above ₹ 4,00,000 | | ₹ 5,00,001 – <br>₹ 10,00,000 | ₹ 10,000 + 20% above ₹ 5,00,000 | ₹ 8,00,001 –<br>₹ 12,00,000 | ₹ 20,000 + 10% above <br>₹ 8,00,000 | | Above <br>₹ 10,00,000 | ₹ 1,10,000 + 30% above ₹ 10,00,000 | ₹ 12,00,001 –<br>₹ 16,00,000 | ₹ 60,000 + 15% above<br>₹ 12,00,000 | | | ₹ 16,00,001 –<br>₹ 20,00,000 | ₹ 1,20,000 + 20% above<br>₹ 16,00,000 | | | ₹ 20,00,001 –<br>₹ 24,00,000 | ₹ 2,00,000 + 25% above<br>₹ 20,00,000 | | | Above<br>₹ 24,00,000 | ₹ 3,00,000 + 30% above<br>₹ 24,00,000 | | | | | | |-|-|-|-| | | | | | --- | --- | | **Old Tax Regime** | **New Tax Regime u/s 115BAC of Income Tax Act,1961** | | | | | | |-|-|-|-| | **Income Tax Slab** | **Income Tax Rate** | **Income Tax Slab** | **Income Tax Rate** | | Up to<br>₹ 5,00,000 | Nil | Up to ₹ 4,00,000 | Nil | | ₹ 5,00,001 –<br>₹ 10,00,000** | 20% above ₹ 5,00,000 | ₹ 4,00,001 – <br>₹ 8,00,000** | 5% above <br>₹ 4,00,000 | | above ₹ 10,00,000 | ₹ 1,00,000 + 30% above<br>₹ 10,00,000 | ₹ 8,00,001 – <br>₹ 12,00,000 | ₹ 20,000 + 10% above<br>₹ 8,00,000 | | | | ₹ 12,00,001 – <br>₹ 16,00,000 | ₹ 60,000 + 15% above <br>₹ 12,00,000 | | | | ₹ 16,00,001 – <br> ₹ 20,00,000 | ₹ 1,20,000 + 20% above <br> ₹ 16,00,000 | | | | ₹ 20,00,001 –<br>₹ 24,00,000 | ₹ 2,00,000 + 25% above <br> ₹ 20,00,000 | | | | Above<br> ₹ 24,00,000 | ₹ 3,00,000 + 30% above<br> ₹ 24,00,000 | |
5. Ssscoindia.com › blog › what-is-itr-income-tax-return-india-2026-guideEN

   What is ITR Income Tax Return India 2026 Guide - SSCOIndia

   Learn what ITR (Income Tax Return) is, who must file it, due dates for 2026, penalties, forms & how to file ITR online in India. Expert help by SSCOIndia.
6. Iindiapolicyhub.in › 2026 › 07 › 10EN

   ITR e-Filing 2026: Step-by-Step Guide for AY 2026-27

   The change is explained in detail by ClearTax. Going forward, income earned from April 2026 onwards will simply be reported for “Tax Year 2026- ...
7. Ffincart.com › blog › itr-filing-2026EN

   ITR Filing 2026: Complete Step-by-Step Guide - Fincart

   # ITR Filing 2026: Everything You need to Know 7 Jul 2026 [Income Tax](https://www.fincart.com/blog/category/income-tax/) ## What Is ITR Filing and Why Should Even Zero-Tax Earners File? ### **ITR Filing Date 2026: Key Deadlines** #### **How to File ITR Online** You can [file your ITR online](https://www.fincart.com/plan/income-tax-e-filing/) through the [Income Tax Portal](http://www.incometax.gov.in/iec/foportal/), or use the offline utility and upload it on the portal. ###### **Step 5: Choose the Right ITR Form** - **ITR-1 (Sahaj):** Salaried individuals with total income up to Rs. 50 lakh, income from up to two house property, and no business income ##### **New Tax Regime vs Old Tax Regime: Which Works Better for You?** ###### **New Tax Regime Tax Slabs for Individuals (FY 2025-26)** | | | |-|-| | Rs. 4 lakh – Rs. 8 lakh | 5% | | Rs. 8 lakh – Rs. 12 lakh | 10% | | Rs. 12 lakh – Rs. 16 lakh | 15% | | Rs. 16 lakh – Rs. 20 lakh | 20% | | Rs. 20 lakh – Rs. 24 lakh | 25% | | Above Rs. 24 lakh | 30% |
8. Llinkedin.com › pulse › tax-year-system-india-2026-end-fy-ay-confusion-explained-sumit-singh-ehpafEN

   Tax Year System in India (2026): End of FY & AY Confusion ...

   To solve this long‑standing problem, the government is gradually moving toward a simplified Tax Year system starting around 2026. This change ...
9. Eeportal.incometax.gov.inEN

   e-Filing Home Page, Income Tax Department, Government of ...

   E Filing logo. Opps! JavaScript is either disabled or not supported in your browser. To access this site, please enable JavaScript in your browser settings ...
10. Ccomputaxonline.com › blog › post › 2026EN

    ITR Filing AY 2026-27: New Changes, Due Dates & Forms

    # ITR Filing Season 2026 Has Begun: What's New in AY 2026-27 and How to File Faster with Tax Software ## ITR Filing Due Dates for AY 2026-27 | Taxpayer Category | ITR Form | Due Date | |-|-|-| | Salaried individuals, pensioners (income up to ₹50 lakh, one house property) | ITR-1 (Sahaj) | **31 July 2026** | | Individuals / HUF with capital gains, multiple house properties, foreign income | ITR-2 | **31 July 2026** | | Tax audit cases | ITR-3 / ITR-5 / ITR-6 | **31 October 2026** | | Transfer pricing cases | ITR-3 / ITR-6 | **30 November 2026** | | Belated return (if original deadline missed) | Any applicable form | **31 December 2026** | ## Penalties for Late Filing in AY 2026-27 | Situation | Penalty / Interest | |-|-| | Total income up to ₹5 lakh, return filed after due date | Late fee of ₹ **1,000** under Section 234F | | Total income above ₹5 lakh, return filed after due date | Late fee of ₹ **5,000** under Section 234F | | Unpaid tax after due date | Interest at **1% per month** under Section 234A | | Filing after due date | Cannot opt for old tax regime; cannot carry forward most losses |