FY 2025-26
Practical, CA-reviewed articles on itr filing, updated for FY 2025-26.
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.
ITR filing last date for AY 2026-27 is 31 July 2026 for salaried filers (ITR-1/ITR-2) and 31 August 2026 for business/professional filers (ITR-3/ITR-4). Know your exact deadline and the Section 234F penalty for missing it.
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.
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.
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.