ITR Filing FY 2025-26 Guide - Kaun Sa Form, Deadline 31 July, Step-by-Step
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Overview
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📄 Complete Guide▾
ITR Filing Last Date FY 2025-26 (AY 2026-27) - 31 July 2026 Salaried Guide
Bhaiyon, FY 2025-26 (April 2025-March 2026) ka ITR filing season shuru ho gaya hai! CBDT ne ITR Forms 1-7 notify kar diye hain for AY 2026-27. Salaried log ke liye deadline 31 July 2026 - peak filing May-July me hoti hai. Is guide me kaun sa ITR form choose karein, new vs old regime ka decision, step-by-step online filing at incometax.gov.in, Form 16 pre-fill, refund timeline - sab detail me hai. Budget 2025 ke baad Rs 12 lakh tak income tax-free hai new regime me (with Rs 60,000 87A rebate + Rs 75K standard deduction = Rs 12.75L)!
📢 Key Dates: ITR filing window OPEN. Deadline 31 July 2026 for salaried/non-audit cases. Late filing penalty Rs 1,000-5,000 + interest. File early - refund bhi jaldi milega.
ITR Filing FY 2025-26 - Quick Info
| Detail | Information |
|---|---|
| Financial Year | FY 2025-26 (April 2025 - March 2026) |
| Assessment Year | AY 2026-27 |
| Last Date (ITR-1/2 Salaried) | 31 July 2026 |
| Last Date (ITR-3/4 Non-Audit) | 31 August 2026 |
| Last Date (Audit Cases) | 31 October 2026 |
| Late Filing Penalty | Rs 1,000 (income < Rs 5L), Rs 5,000 (above) |
| Portal | incometax.gov.in |
| Required | Aadhaar-linked PAN, Form 16, bank account |
| Refund Timeline | 7-45 days (e-verified returns) |
ITR Form Kaun Sa Choose Karein (FY 2025-26)
| ITR Form | Kiske Liye |
|---|---|
| ITR-1 Sahaj | Salaried (income <Rs 50L), 1 house property, other income <Rs 10K |
| ITR-2 | Income >Rs 50L OR multiple properties OR capital gains (shares/MF) |
| ITR-3 | Business income + salary (partner/director) |
| ITR-4 Sugam | Presumptive income (freelancers, small business <Rs 2Cr) |
| ITR-5 | Partnership firms, LLPs |
| ITR-6 | Companies (non-exempt) |
| ITR-7 | Trusts, political parties, NGOs |
Most salaried employees: ITR-1 Sahaj (if income <Rs 50L + 1 house + no capital gains).
New Regime vs Old Regime FY 2025-26
Budget 2025 Update - New Regime Tax-Free Up to Rs 12 Lakh
Under New Regime (Default from AY 2024-25):
- Standard Deduction: Rs 75,000 (salaried)
- Section 87A Rebate: Rs 60,000 (income up to Rs 12 lakh)
- Effective tax-free income: Rs 12,75,000
New Regime Slabs FY 2025-26:
| Income Slab | Tax Rate |
|---|---|
| Up to Rs 4 lakh | 0% |
| Rs 4-8 lakh | 5% |
| Rs 8-12 lakh | 10% |
| Rs 12-16 lakh | 15% |
| Rs 16-20 lakh | 20% |
| Rs 20-24 lakh | 25% |
| Above Rs 24 lakh | 30% |
Old Regime (Still Available, Must Explicitly Choose)
Old Regime Slabs:
- Up to Rs 2.5L: 0%
- Rs 2.5-5L: 5%
- Rs 5-10L: 20%
- Above Rs 10L: 30%
Deductions Available (Old): 80C (Rs 1.5L), 80D (health insurance), HRA, home loan interest, 80CCD(1B) NPS extra Rs 50K.
Kab Kaun Sa Choose Karein?
New Regime Better Hai Agar:
- Investments kam hain (Rs 1.5L se kam 80C)
- HRA claim nahi karte (PG/own house)
- Income Rs 12L se kam (full tax-free)
Old Regime Better Hai Agar:
- 80C + home loan + HRA + health insurance sab max (Rs 4L+ deductions)
- Income Rs 12-20L range me
- Compare karke decide karo - Tax Calculator use karo
ITR Online Filing - Step-by-Step
Step 1: Documents Ready Karo
| Document | Purpose |
|---|---|
| PAN Card (Aadhaar-linked) | Login + verification |
| Form 16 | Salary + TDS details (employer deta hai) |
| Form 16A/16B | Non-salary TDS (FD interest, rent) |
| AIS (Annual Info Statement) | Pre-filled from IT dept |
| Form 26AS | Tax credit statement |
| Bank Passbook | Account number + IFSC (refund ke liye) |
| Investment proofs | 80C receipts (LIC, ELSS, PPF) if old regime |
Step 2: Portal Login
- incometax.gov.in pe jaao
- "Login" click karo
- PAN enter karo (User ID)
- Password + Captcha
- Dashboard khulega
Step 3: Select ITR Form + AY
- "File Income Tax Return" click
- AY 2026-27 select karo
- ITR-1 Sahaj (most salaried) select
- "Prepare & Submit Online" click
Step 4: Pre-Fill Data Verify
Portal auto-fills:
- Personal details
- Salary from Form 16
- TDS from employer
- Bank interest (AIS)
- Rental income (if any)
Verify karefully - galti ho toh edit karo.
Step 5: Regime Choose + Deductions
- New vs Old Regime toggle
- Deductions fill (80C, 80D, HRA if old regime)
- Portal auto-calculates tax liability
- Refund ya balance payable dikhega
Step 6: Bank Details + Submit
- Bank account for refund (Aadhaar-linked)
- IFSC verify
- Preview full return
- Submit click karo
Step 7: E-Verify (Critical!)
E-Verification mandatory within 30 days:
- Aadhaar OTP (fastest, 1 min)
- Net Banking (login se)
- Demat account
- Physical ITR-V to CPC Bengaluru (slowest)
Without e-verify = ITR invalid! Refund bhi nahi aayega.
ITR Filing Common Mistakes
| Mistake | Fix |
|---|---|
| Bank account not pre-validated | Pre-validate bank from portal before filing |
| Wrong regime selected (old vs new) | Can change till deadline for most |
| TDS mismatch (26AS vs Form 16) | Employer se correction request |
| E-verify miss (30-day deadline) | Re-file if missed and ITR marked invalid |
| Rental income not declared | Declare even if TDS deducted |
| Investment proofs mismatch | Cross-check with AIS |
Refund Timeline (FY 2025-26)
| Stage | Timeline |
|---|---|
| ITR Submit | Day 0 |
| E-Verify | Within 30 days |
| Processing | 7-21 days (e-verified) |
| Refund Issued | 7-45 days total |
| Bank Credit | 1-3 days after issue |
Tip: File early (April-May) - refunds fast milte hain.
ITR Belated Return - 31 December 2026 Last Date
Agar 31 July 2026 deadline miss ho jaye, still you can file Belated Return under Section 139(4) till 31 December 2026. Penalties applicable:
- Income < Rs 5 lakh: Rs 1,000 penalty (Section 234F)
- Income > Rs 5 lakh: Rs 5,000 penalty (Section 234F)
- Plus interest at 1% per month on any unpaid tax (Section 234A)
- Losses cannot be carried forward (big loss for traders/business)
ITR Revised Return Till 31 March 2027
Agar ITR file kiya hai lekin galti mil gayi (wrong income, missed TDS), file Revised Return under Section 139(5) till:
- 31 December 2026 (same as belated)
- OR completion of assessment (whichever earlier)
- No additional penalty if within deadline
- Can revise multiple times
Section 234F Late Filing Penalty Calculator
| Total Income | Filing Date | Penalty (234F) |
|---|---|---|
| Up to Rs 2.5 lakh | After 31 July | NIL (no mandatory filing) |
| Rs 2.5-5 lakh | After 31 July, before 31 Dec | Rs 1,000 |
| Above Rs 5 lakh | After 31 July, before 31 Dec | Rs 5,000 |
| Any income | After 31 December 2026 | NOT allowed (updated return ITR-U option) |
Late Filing Penalty
- Income <Rs 5 lakh: Rs 1,000 penalty
- Income >Rs 5 lakh: Rs 5,000 penalty
- + Interest at 1% per month on unpaid tax
- Carry forward losses lost (if late filed)
Belated return deadline: 31 December 2026 (but penalty applies).
ITR Filing FAQs
Q: Can I file ITR without Form 16? A: Haan - Form 16 is employer-provided convenience. Use your AIS + 26AS (auto-fetched on portal) which shows all salary + TDS. File with actual salary slip data if Form 16 delayed.
Q: ITR refund kitne din me aata hai 2026? A: E-verified returns: 7-21 days typically. Total (submit to bank credit): 7-45 days. File early April-May for fastest refund. Late filing = delayed refund.
Q: What if I miss 31 July ITR deadline? A: File Belated Return by 31 December 2026 under Section 139(4) with Rs 1,000-5,000 penalty. After 31 Dec = only ITR-U (updated return) allowed with additional tax.
Q: Salary Rs 8 lakh hai, ITR file karna zaroori? A: Haan - income tax slab cross kare toh filing mandatory (even if TDS deducted fully). Rs 2.5L+ total income = file karo.
Q: New regime me kuch investment proof nahi chahiye? A: Haan - new regime me sirf standard deduction Rs 75K milta hai, koi 80C/80D/HRA nahi. Minimal documentation.
Q: Form 16 nahi mila abhi, kya karein? A: Form 16 by 15 June 2026 employer issue karta hai FY 2025-26 ka. Till then pre-filled AIS data use kar sakte ho.
Q: Refund nahi aaya 45 din me, kya karein? A: Portal pe Refund Status check karo. Bank pre-validation verify karo. Helpline 1800-103-0025 pe contact.
Q: Revised return kab tak file kar sakte? A: 31 December 2026 tak revision allowed (before assessment).
Related Finance Pages
- ITR Common Mistakes 2026 (8 Galtiyan) - Refund atkane/notice wali galtiyan se bacho
- ITR for Freelancers/Business (44ADA, Form 10-IEA) - Self-employed konsa form
- ITR for Pensioners/Senior Citizens - Exemption + 80TTB + ITR-1
- ITR Last Date 2026 + Late Fee (234F) - 31 July deadline, miss hui to penalty + belated return
- Konsa ITR Form Bharein - ITR-1 vs 2 vs 4 - Sahi form select karo (galat = defective notice)
- Income Tax 143(1) Intimation - Kya Kare - ITR process hone par jo notice aata, uska matlab + response
- Form 26AS + AIS Download 2026 - Kaise Dekhe - ITR se pehle TDS/income match karo
- ITR e-Verification Kaise Kare 2026 - Aadhaar OTP - 30 din mandatory, bina verify return invalid
- ITR Refund Status Check 2026 - Refund Kab Aayega? - Timeline, status meaning, refund failed/reissue fix
- Section 87A Rebate FY 2025-26 (Rs 60,000 NEW Regime) - Rs 12 lakh income me ZERO tax, marginal relief, eligible income types
- Income Tax Slab Rates 2026 (FY 2025-26) - Rs 12L tax-free new regime + Section 87A rebate
- Form 16 Download Guide 2026 - Part A + Part B + TRACES 2.0 (deadline 15 June)
- Standard Deduction 2026 - Rs 75K New Regime - Section 16(ia) auto deduction
- Section 80D Health Insurance 2026 - Rs 25K-1L deduction
- Capital Gains Tax 2026 - LTCG/STCG - LTCG 12.5% / STCG 20% rates
- Section 80C Tax Saving Guide 2026 - Rs 1.5L deduction options + ITR claim process
- Section 80E Education Loan Tax Benefit 2026 - NO upper limit on interest, 8 years (now Section 129)
- ELSS Top Tax Saver Funds 2026 - Top 10 ELSS funds + 80C eligible
- NPS Complete Guide 2026 - Rs 50K extra (80CCD(1B)) over 80C
- EPF PF Withdrawal Online 2026 - UAN Login - 100% PF claim after 12 months + TDS refund in ITR
- New vs Old Tax Regime FY 2025-26 Calculator - Rs 12 lakh tax-free + salary-wise comparison
- Best FD Rates April 2026 Comparison - FD interest TDS rules + taxation in ITR
- RBI Repo Rate 5.25% Impact - EMI + FD market context
- PPF Account Open Online - 7.1% Tax-Free - 80C investment for old regime
- Sukanya Samriddhi Yojana 8.2% - Beti scheme + 80C
- Sarkari Naukri Income Tax Saving - Govt employees tax tips
- Income Tax Calculator - New vs Old regime compare
- Salary Calculator (7th CPC) - In-hand salary
- PAN Aadhaar Link Kaise Kare 2026 - ITR ke liye PAN active zaroori - link na ho to PAN inoperative
Source: incometax.gov.in, CBDT ITR notifications AY 2026-27, Budget 2025 tax provisions, verified 21 April 2026.
Page Last Updated: 21 April 2026
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