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

1. Iincometax.gov.in › iec › foportalEN

   Income Tax Department: Home

   [](https://www.incometax.gov.in/iec/foportal/) # [](https://www.incometax.gov.in/iec/foportal/) Home | Income Tax Department Due dates for filing of Income Tax Returns and Audit Reports for AY 2026-27 are extended in the cases of persons mentioned at Sl.No.2 in the Table below Explanation2 to Sub-section (1) of Section 139 of Income Tax Act 1961 vide Circular No.07/2026 dated 28th September,2026. Form 1 under the “Foreign Assets of Small Taxpayers Disclosure Scheme” is now 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. 6. 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 ! Due dates for filing of Income Tax Returns and Audit Reports for AY 2026-27 are extended in the cases of persons mentioned at Sl.No.2 in the Table below Explanation2 to Sub-section (1) of Section 139 of Income Tax Act 1961 vide Circular No.07/2026 dated 28th September,2026. Form 1 under the “Foreign Assets of Small Taxpayers Disclosure Scheme” is now 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. 6. 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. # Quick Links [\ \ \ \ e-Pay Tax](https://eportal.incometax.gov.in/iec/foservices/#/tin/pre-login/e-pay-tax-prelogin/user-details) [\ \ \ \ 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) [\ \ \ \ Verify PAN Status](https://eportal.incometax.gov.in/iec/foservices/#/pre-login/verifyYourPAN) [\ \ \ \ 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 [\ \ **How to file ITR in offline mode**](https://youtu.be/naIvEN0I1WY) [\ \ **Revamped e-Filing Portal, Designed with taxpayers in mind**](https://youtu.be/rb36JDm8BbY) # Our Success Enablers 17 Oct 2026 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

   # Income Tax Returns ## [Income Tax Returns FAQs](https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/%20income%20tax%20returns-faq) ### 27. How should taxpayers keep records for the transition year to ensure smooth filing under both Acts? [](https://www.youtube.com/channel/UC-le1Uh6DI1oHjVxKck6Hpw)[](https://twitter.com/incometaxindia)[](https://www.facebook.com/Incometaxindia/)[](https://www.whatsapp.com/Incometaxindia/)[](https://www.instagram.com/incometaxindia.official?igshid=1npzoca4rcy57)
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 For complete details and guidelines please refer to the Income Tax Act, 1961 Forms, Rules and Notifications. | | | |-|-| | ​​ **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:** **Non-business case:** **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. However, option to withdraw from the old tax regime and re-enter into default tax regime (New Tax regime) ,is available only in subsequent AY and is available only once in lifetime for eligible taxpayers having income from business and profession. 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** | | ₹ 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. Iindiapolicyhub.in › 2026 › 07 › 10EN

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

   Going forward, income earned from April 2026 onwards will simply be reported for “Tax Year 2026-27,” without the separate assessment year that ...
6. 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** ###### **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)** | | | |-|-| | Up to Rs. 4 lakh | Nil | | 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% |
7. 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 ...

   Income Year: FY 2025–26; Tax Filing Year: AY 2026–27. New System: Income + Tax = Tax Year 2025–26. Same income, same tax—just a clearer system.
8. Ssscoindia.com › blog › what-is-itr-income-tax-return-india-2026-guideEN

   What is ITR Income Tax Return India 2026 Guide - SSCOIndia

   2026 ITR stands for Income Tax Return. It is an official document that taxpayers in India submit to the Income Tax Department to report their income, expenses, ...
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. Iindiafirstlife.com › knowledge-center › tax-savings › how-to-file-itr-onlineEN

    How to File ITR Online for AY 2026-27 (FY 2025-26)

    Step-by-step guide to e-filing your ITR for AY 2026-27 (FY 2025-26). Filing deadline: July 31, 2026. Choose the right form, claim deductions, and file ...