Which ITR form applies to you?
| Form | Who should use it |
|---|---|
| ITR-1 (Sahaj) | Resident individuals with total income up to ₹50 lakh from salary/pension, one house property and other sources (interest etc.), and long-term capital gains under section 112A up to ₹1.25 lakh |
| ITR-2 | Individuals and HUFs without business income, e.g. with capital gains, more than one house property or foreign assets |
| ITR-3 | Individuals and HUFs with income from business or profession (non-presumptive) |
| ITR-4 (Sugam) | Resident individuals, HUFs and firms (other than LLPs) with presumptive income under sections 44AD, 44ADA or 44AE, and total income up to ₹50 lakh |
| ITR-5 / ITR-6 / ITR-7 | Firms, LLPs and AOPs / companies / trusts and institutions |
Documents required
- PAN, Aadhaar and login details of the income-tax portal (or we register you)
- Form 16 from your employer and Form 16A/TDS certificates
- Annual Information Statement (AIS), TIS and Form 26AS
- Bank statements and interest certificates
- Capital gains statements from your broker or mutual fund (CAS)
- Home loan certificate, rent receipts and investment proofs (if choosing the old regime)
- Profit and loss account, balance sheet or turnover details for business and professional income
Our ITR filing process
- Share documents on WhatsApp or through the enquiry form.
- Review and compare: we reconcile income with AIS and 26AS and compare the old and new regimes.
- Your approval: you receive a tax computation to approve before filing.
- Filing and e-verification: we file the return and help you e-verify it through Aadhaar OTP or net banking, within 30 days of filing.
- Follow-up: we track your refund and reply to any intimation under section 143(1) or notice.
Frequently Asked Questions
Which tax regime is better for me?
The new tax regime is the default. For FY 2025-26 onwards, resident individuals with income up to ₹12 lakh pay no tax under it because of the rebate (₹12.75 lakh for salaried people after the ₹75,000 standard deduction). The old regime can still be better if you claim large deductions such as home loan interest, 80C and HRA. We compare both before filing.
What is the due date for filing ITR?
For individuals and others whose accounts are not audited, the due date is generally 31 July after the end of the financial year. Audit cases and transfer pricing cases have later due dates. A belated or revised return can be filed up to 31 December, with a late fee for belated returns.
What is the late fee for filing ITR after the due date?
₹5,000 under the fee for default in furnishing return, reduced to ₹1,000 where total income does not exceed ₹5 lakh. Interest under sections 234A, 234B and 234C may also apply.
Is filing an ITR mandatory if my income is below the basic exemption limit?
Not always, but it is required in certain cases (for example high foreign travel spending, large electricity bills or deposits) and is advisable to claim refunds of TDS, carry forward losses and support loan and visa applications.
What changed with the Income-tax Act, 2025?
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026. Returns for FY 2025-26 are filed under the 1961 Act. From tax year 2026-27, the new Act applies, and terms such as "previous year" and "assessment year" are replaced by "tax year".