Income tax return filing guides for FY 2025-26 (AY 2026-27)
Complete ITR-1, ITR-2, ITR-3, ITR-4 filing guides, deadlines, penalties, and CA-reviewed walkthroughs for AY 2026-27. Every article verified against the latest Income Tax Act and CBDT circulars.
11 articles publishedOrdered by publication date — newest first.
Complete CA-verified guide to download Form 26AS for FY 2025-26 (AY 2026-27) via 4 methods — Income Tax e-Filing portal, direct TRACES login, net banking (16+ banks), and AIS Mobile App. Form 26AS structure (Parts A, B, C, D) post AY 2023-24, password format, mismatch resolution workflow, Form 168 transition under IT Act 2025, and the 30-minute reconciliation that saves you from 143(1)(a) notices. Every step screenshot-ready with the practical CA insights no other guide explains.
Complete step-by-step ITR-1 online filing guide for FY 2025-26 (AY 2026-27) by a practising CA. New 2 house property rule, Section 87A ₹60,000 rebate up to ₹12 lakh, ₹75,000 standard deduction, new vs old regime decision math, Form 26AS reconciliation, e-verification, and the practical filing traps no one else explains. Verified against Income Tax Act 1961 and CBDT notifications.
Complete CA-verified guide to filing ITR-2 with capital gains for FY 2025-26 (AY 2026-27). Date-split removed, new buy-back loss field, scrip-wise Schedule 112A with grandfathering math, LTCG @12.5% / STCG @20% rates, broker P&L import (Zerodha/Upstox/Groww), property sale via Section 54/54F/54EC, foreign assets Schedule FA, Schedule AL — every section explained step-by-step with worked examples no other guide covers.
Complete CA-verified guide to filing ITR-3 for F&O and intraday traders for FY 2025-26 (AY 2026-27). Turnover calculation using absolute P&L method, ₹10 crore digital audit threshold under Section 44AB, Section 44AD presumptive option, speculation vs non-speculation loss carry-forward (4 vs 8 years), Schedule BP, balance sheet preparation, deductible expenses, and the 31 August 2026 extended deadline — every audit trigger, every expense, every Zerodha/Upstox/Groww nuance explained with CA-grade depth no other guide covers.
Complete CA-verified guide to filing ITR-4 Sugam under Section 44ADA for FY 2025-26 (AY 2026-27). 50% deemed profit, ₹75 lakh digital threshold, 100% advance tax by 15 March, eligible professions list (doctors, lawyers, CAs, architects, IT professionals, film artists), CBDT influencer ambiguity, no 5-year lock-in advantage over 44AD, audit triggers under Section 44AB(b) and (d), and the 31 August 2026 deadline — every nuance, every edge case, every tax-saving opportunity explained with practical examples.
CA-verified guide on belated/revised/ITR-U returns for FY 2025-26. Section 139(4) belated (31 Dec, ₹5K penalty), Section 139(5) revised (31 Dec), Section 139(8A) ITR-U 48-month window with 25-70% additional tax post Budget 2025. Eligibility, restrictions, step-by-step filing.
CA-verified pre-filing reconciliation guide for AY 2026-27. AIS (Annual Information Statement), TIS (Taxpayer Information Summary), Form 26AS — what each contains, how they connect, common mismatches that trigger Section 143(1)(a) notices, feedback mechanism step-by-step. Form 168 transition under IT Act 2025.
CA-verified tax notice handling guide for AY 2026-27. Section 143(1) intimation, 143(2) scrutiny, 143(3) assessment, 142(1) inquiry, 148/148A reassessment (3yr 3mo / 5yr 3mo limits post-Sept 2024), 139(9) defective return, 156 demand. Response strategies + escalation procedures.
CA-verified deep dive on ITR-2 vs ITR-3 form selection for AY 2026-27. F&O always means ITR-3, delivery-based investing means ITR-2, Schedule FA mandatory above ₹50L foreign assets. Common defective return causes, audit triggers, and decision tree.
CA-verified ITR form selection guide for AY 2026-27. Decide between ITR-1, ITR-2, ITR-3, and ITR-4 with verified deadlines (31 July ITR-1/2, 31 August ITR-3/4), Income Tax Act 2025 transition, and ₹50,000+ mistakes most salaried filers make.