Income Tax Return Filing Online The right ITR form, checked against your AIS, filed by a CA from ₹999

ITR due dates for AY 2026-27 (FY 2025-26)

Income earned from 1 April 2025 to 31 March 2026 is reported for Assessment Year 2026-27 under the Income-tax Act, 1961. The due date depends on whether you have business income and whether your accounts need an audit.

The 31 August date is new. The Finance Act, 2026 amended section 139(1) to give non-audit business and professional cases one extra month. It applies because your accounts do not need an audit, not because of the form you use.

A belated or revised return must also be filed before your assessment is completed, if that happens earlier.

Missed the due date? Filing a belated return now

If you did not file by 31 July or 31 August 2026, you can still file a belated return for AY 2026-27 until 31 December 2026. It uses the same ITR form, and we can usually file it within a few working days of receiving your documents.

Late fee under section 234F

The late fee for AY 2026-27 is set by section 234F of the Income-tax Act, 1961:

You pay the fee through the e-Pay Tax service before filing, and show it in the return. From Tax Year 2026-27, the same amounts apply under section 428 of the Income-tax Act, 2025.

If tax is still unpaid, interest under section 234A also runs at 1% per month or part of a month from the due date until you file. Paying the balance tax early reduces that interest. Interest under sections 234B and 234C, for short or late advance tax, is separate.

What you lose by filing late

A belated return is valid, but it carries three costs beyond the fee:

• The old regime may no longer be available. If you have no business income, you can choose the old regime only in a return filed by the section 139(1) due date. A belated return is taxed under the new regime.
• Losses may not carry forward. Business losses and capital losses can be carried forward only if the original return was filed on time.
• Interest keeps running on any unpaid tax until you file.

If you have missed 31 December as well, the route is an updated return (ITR-U), covered below.

Which ITR form should you file?

The form depends on who you are and where your income comes from. Filing the wrong form is one of the main reasons returns are declared defective under section 139(9).

For firms and LLPs, see business ITR filing. Companies file ITR-6 as part of their tax filing and compliance. Section 8 companies and trusts claiming exemption file ITR-7; see Section 8 company services.

Old vs new tax regime for FY 2025-26

The new regime is the default. For FY 2025-26, a resident individual under the new regime pays no tax up to ₹12 lakh of taxable income because of the section 87A rebate, and a salaried person effectively pays none up to ₹12.75 lakh after the ₹75,000 standard deduction.

The rebate does not cover income taxed at special rates, such as capital gains. If you have ₹11 lakh of salary and ₹3 lakh of equity gains, the gains are taxed at their own rates even though your slab income is under ₹12 lakh.

How the choice works

• No business income: you choose the regime in the return itself each year, but only in a return filed by the section 139(1) due date.
• Business or professional income: you opt out of the new regime by filing Form 10-IEA by the due date. Once you come back to the new regime, you cannot go back to the old one.

We compute your tax both ways before filing and show you the numbers. For Tax Year 2026-27, the Finance Act, 2026 kept the same rates as FY 2025-26.

Income-tax Act, 1961 vs Income-tax Act, 2025: which applies to you

The Income-tax Act, 2025 came into force on 1 April 2026 and applies from Tax Year 2026-27. Your return for FY 2025-26 (AY 2026-27), and any notice or assessment for that year, is still handled under the Income-tax Act, 1961.

In short: the "assessment year" disappears from Tax Year 2026-27. When you file in 2027 for income earned in 2026-27, the return will refer to Tax Year 2026-27, not AY 2027-28.

Who must file an income tax return

You must file if your total income before deductions is above the basic exemption limit for your regime. You must also file, even with lower income, if in the year you:

• deposited more than ₹1 crore in current accounts;
• deposited more than ₹50 lakh in savings accounts;
• spent more than ₹2 lakh on foreign travel;
• paid electricity bills above ₹1 lakh;
• had business turnover above ₹60 lakh or professional receipts above ₹10 lakh;
• had TDS and TCS of ₹25,000 or more (₹50,000 for senior citizens).

Filing is worth it even when not compulsory if you want a TDS refund, need to carry forward a loss, or need an ITR record for a loan or visa.

Documents required for ITR filing

You need your PAN and Aadhaar login, income documents for each source, and proof of any deductions you claim under the old regime. We download your AIS, TIS and Form 26AS with your consent and check them against what you send.

No Form 16? We can still file using your salary slips, bank credits and Form 26AS.

ITR filing fees

There is no government fee to file an income tax return. Our professional fee starts at ₹999 for a standard individual return.

Returns with business income, capital gains, NRI status, crypto or an HUF take more work and are priced on their own pages, linked below. We confirm your fee in writing before we start.

Late fee and interest are not our fees. If you file after the due date, the section 234F fee (₹1,000 or ₹5,000) and any section 234A interest are paid by you directly to the department.

What is included in our fee

• A call with a CA to confirm your ITR form and income sources
• Download and reconciliation of AIS, TIS and Form 26AS
• Tax computed under both regimes, with a recommendation
• Preparation and filing of the return on the e-filing portal
• Help with e-verification through Aadhaar OTP or net banking
• A copy of the filed return, computation and acknowledgement

After you file: verification, refunds and notices

Filing is not the last step. The return must be verified, and the department then processes it at its Centralised Processing Centre.

E-verify within 30 days

You must e-verify your return, or send a signed ITR-V, within 30 days of filing. If you verify later, the date of verification is treated as the filing date, and late-filing consequences follow. A return that is never verified is treated as invalid.

Refunds

A refund is issued only after the return is e-verified and processed. The time taken varies from case to case. It goes to a bank account that is pre-validated on the portal and linked to your PAN, so we check this before filing. If a refund is stuck, see income tax refund follow-up.

Revised return

If you spot a mistake after filing, you can file a revised return for AY 2026-27 by 31 March 2027, or before your assessment is completed if that is earlier. A revised return replaces the original.

Updated return (ITR-U)

If you missed the belated date or left out income, an updated return lets you report it within 48 months from the end of the relevant assessment year. You pay additional tax on top of the tax and interest:

An ITR-U cannot reduce your tax, increase a refund or report a loss, and only one can be filed for a year.

Notices

The most common post-filing communications are an intimation under section 143(1), a defective return notice under section 139(9) and a proposed adjustment under section 143(1)(a). Most have short reply windows. If you receive one, see our income tax notice reply service.

ITR services by situation

Each situation has its own page with its own fee and checklist.

Why Regikart for your ITR

Regikart serves 250+ clients from offices in Kolkata (head office), Delhi and Bengaluru, and our team includes chartered accountants. Every return is prepared and reviewed by a Chartered Accountant.

• Fixed fee, shown upfront: from ₹999, confirmed in writing before we start.
• AIS check on every return: we match your data with the department's before filing, which is where most notices start.
• Both regimes computed: you see the numbers, not just a recommendation.
• The same team afterwards: if a notice arrives, we reply to it. For next year, our tax planning service helps you plan for Tax Year 2026-27.

File your ITR with a CA

If you have not filed for FY 2025-26, the belated return window closes on 31 December 2026. Send your documents and a CA will confirm your form, fee and any late fee first.