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.
15 articles publishedOrdered by publication date — newest first.
Finance Act 2026 permanently staggered ITR due dates for AY 2026-27 — 31 July, 31 August, 31 October, 30 November. CA-verified guide on which date applies to you, why it follows the nature of your income and not your ITR form number, plus 234F fee, 234A interest, and the new Section 234-I revised-return fee.
CA-verified guide to delayed income tax refunds for AY 2026-27. Why processing starts only after e-verification, the official 4-5 week timeline, the 30-day e-verification window, inoperative PAN and bank pre-validation failures, AIS mismatches, and the Section 143(1) intimation you should actually read.
Complete guide to e-Verify ITR within the 30-day deadline for FY 2025-26 (AY 2026-27). All 6 methods explained: Aadhaar OTP, Net Banking, Bank EVC, Demat EVC, DSC, and physical ITR-V to Bangalore CPC. Built by ICAI CA with 200+ MSME clients.
Complete CA-verified guide to download AIS (Annual Information Statement) and TIS (Taxpayer Information Summary) for FY 2025-26 (AY 2026-27) via 3 methods — Income Tax e-Filing portal, AIS Mobile App, and Offline Utility. 57+ data categories covered, Part A vs Part B structure, password format (PAN + DOB), feedback mechanism with 6 options, common mismatch resolution workflow, Form 168 transition under IT Act 2025, and the practical CA insights that prevent 143(1)(a) notices and Black Money Act issues.
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.