FY 2025-26
Practical, CA-reviewed articles on itr filing, updated for FY 2025-26.
How to reconcile AIS mismatches with broker P&L for ITR filing in FY 2025-26 — common causes, AIS feedback process, and how CAs handle discrepancies.
A practical checklist for CAs: the most frequent Schedule CG errors in ITR-2 returns for FY 2025-26, from wrong tax rates to missing Schedule 112A scrip details.
Flat 30% tax plus 4% cess on every crypto gain, zero loss set-off, and strict Schedule VDA reporting — everything CAs and investors need to know for FY 2025-26.
ESOP taxation in India for FY 2025-26 — perquisite tax at exercise (Section 17(2)(vi)), capital gains at sale, startup TDS deferral (Section 192(1C)), and ITR reporting.
Precise, scenario-based guide for CAs on choosing between ITR-2 and ITR-3 for clients with equity capital gains, F&O trading, or intraday income in AY 2026-27.
Section 87A rebate under the new tax regime for FY 2025-26 — zero tax for income up to ₹12 lakh, ₹60,000 maximum rebate, and what income types are excluded from the rebate.
Standard deduction of ₹75,000 for salaried employees under the new tax regime in FY 2025-26 — how it reduces taxable salary, old vs new regime comparison, and pensioner eligibility.
What is Form 16, how to read Part A and Part B, and how to use it for ITR-1 or ITR-2 filing in FY 2025-26 — TDS reconciliation, salary breakup, and AIS matching.
How to file ITR online in India for FY 2025-26 (AY 2026-27) — step-by-step process on the e-filing portal, document checklist, form selection, and e-verification.
New vs old tax regime comparison for FY 2025-26 — which saves more for salaried individuals, HNIs, and investors. New regime: ₹12L zero tax, standard deduction ₹75,000.
What happens if you miss the 31 July 2026 ITR deadline — Section 234F late fee, 234A interest, carry-forward loss forfeiture, and belated return by 31 Dec 2026.
Complete ITR filing checklist for HNI clients with income above ₹50 lakh in FY 2025-26 — Schedule AL assets and liabilities, surcharge rates, advance tax, and document requirements.
What CAs charge for ITR filing in India — fair price ranges, red flags, and how FirstReports CA-assisted filing from ₹999 compares to typical CA fees in FY 2025-26.
ITR filing guide for freelancers in India for FY 2025-26 — ITR-3 vs ITR-4, Section 44ADA presumptive taxation, TDS reconciliation, and advance tax planning.
ITR filing checklist for salaried employees in FY 2025-26 — Form 16, AIS reconciliation, new vs old regime, standard deduction ₹75,000, and what CAs must verify.
How salary income is taxed under the new Income Tax Act 2025 — standard deduction, house rent allowance, perquisites, and key changes compared to the Income-tax Act 1961.
All ITR filing due dates for FY 2025-26 (AY 2026-27) — 31 July 2026 for individuals, 31 October 2026 for tax audit cases, and 31 December 2026 for belated returns.
ITR filing guide for HNIs with income above ₹50 lakh in FY 2025-26 — Schedule AL, surcharge rates, capital gains, and what CAs must verify before filing.
ITR filing guide for salaried employees below ₹50 lakh in FY 2025-26 — ITR-1 vs ITR-2, new regime ₹12L zero tax, standard deduction ₹75,000, and due dates.
Step-by-step guide for CAs on consolidating equity P&L across multiple brokers for ITR filing in FY 2025-26 — STCG, LTCG, F&O, Schedule 112A, and AIS reconciliation.
How to consolidate equity P&L data from multiple brokers for ITR-2 or ITR-3 filing in FY 2025-26 — STCG 20%, LTCG 12.5%, Schedule CG, Schedule 112A, and AIS reconciliation.
Capital loss set-off and carry forward rules for FY 2025-26 — STCL vs LTCL, what income each offsets, 8-year carry forward, and why timely ITR filing is mandatory.
Section 87A rebate and capital gains for FY 2025-26 — rebate does not apply to STCG under Section 111A or LTCG under Section 112A, even if total income is below ₹12 lakh.
A step-by-step guide for Chartered Accountants on computing Short-Term and Long-Term Capital Gains from equity trades for ITR-2 filing in FY 2025-26 — including grandfathering, 12.5% LTCG above ₹1.25 lakh (Finance Act 2024), and Schedule CG.