ITR Filing FY 2025-26 Guide - Kaun Sa Form, Deadline 31 July, Step-by-Step
⚡ 30-SECOND SUMMARY
Overview
Key Points:
📄 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 (16 August 2026): Salaried/non-audit cases ki original deadline 31 July 2026 nikal chuki hai. Ab bhi file kar sakte ho - belated return (Section 139(4)) 31 December 2026 tak jaata hai, par uske saath Section 234F ki late fee lagti hai: income Rs 5 lakh se zyada ho to Rs 5,000, Rs 5 lakh tak ho to Rs 1,000, aur bakaya tax pe Section 234A ka interest alag. Belated return me business/capital loss aage carry forward nahi hota. 31 December bhi nikal jaye to ITR-U (Section 139(8A)) ka raasta bachta hai.
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.
🔗 IMPORTANT LINKS
Is Page ka Author
Abhishek - SkillUP Bihar
Personal Finance Writer (Students & Govt Employees)
Content Writer. Official govt sources se verified content likhta hai. Bihar sarkari naukri focus. Har page kam-se-kam 2 official sources se cross-verified.
Verified by Md Saiyad Ali - Founder & Content Researcher
Related Finance Articles
Dairy Loan Aur Subsidy
Gavya Vikas Yojana me 75, 50 ya 40 pratishat anudan milta hai - par wo paisa aapke haath me pehle nahi aata. Pehle bank ka loan aur aapki margin money lagti hai; pashu, bima aur pashushala ke baad BANK vibhag se anudan ka dawa karta hai, jo aapke LOAN khaate me jaata hai. Poora kram official maarg-nirdeshika se.
Banking & FinancePashupalan Matsya KCC
KCC sirf fasal ke liye nahi hai. 2019 se usme pashupalan, dairy evam matsya bhi aa gaye - aur inke liye jameen honi zaroori nahi. Bhoomiheen pashupalak bhi le sakta hai. Rs 2 lakh tak koi gaarantee nahi (RBI ka 6 December 2024 ka aadesh), aur byaj samay par chukane par 7 se ghatkar 4 pratishat reh jaata hai.
BankingCurrent Account Guide
Chhote dhandhe wale apna poora lenden ghar ke savings khaate se chalate hain, aur jab loan ki zaroorat padti hai to bank ke saamne dikhane ko kuch nahi hota. Current account kya hai, savings se kya fark, kaun se kaagaz lagte hain, aur minimum balance ka asli kharch - poora hisaab.
BankingAccount Types Guide
Bank khaate teen tarah ke hote hain aur unka fark minimum balance par tikta hai. 1 April 2026 se har bank ko zero-balance (BSBDA) khaata dena anivarya hai jisme minimum balance ki koi shart nahi. Salary account ka faayda kab tak chalta hai, naukri badalne par kya karein, aur charge kahan se lagta hai.
Banking & FinanceITR Common Mistakes 2026
ITR file karte waqt ye 8 common galtiyan refund atka deti ya income tax notice laati hain - galat ITR form, e-verify bhulna, Form 26AS/AIS mismatch, galat regime, wrong bank account. Last date 31 July se pehle inse bacho - full checklist yahan.
Banking & FinanceFreelancer ITR 2026
Freelancer/self-employed ho? ITR-4 (presumptive 44ADA - 50% income, gross Rs 50-75 lakh tak) ya ITR-3 (regular books) bharo. Old regime chahiye to Form 10-IEA. Advance tax (liability Rs 10,000+), GST + filing process - full guide tight aur clear.