Income Tax e-Filing

A: For AY 2026-27, the ITR e-filing due date is 31 July 2026 for individuals / HUFs without audit, 31 October 2026 for businesses requiring tax audit under Section 44AB, 30 November 2026 for companies with transfer pricing under Section 92E, and 31 December 2026 for belated returns under Section 139(4).

A: ITR-1 SAHAJ — salaried, single house property, other sources, income up to ₹50 lakh. ITR-2 — capital gains, multiple house property, foreign income, no business. ITR-3 — business or professional income, partnership firm income. ITR-4 — presumptive Section 44AD / 44ADA / 44AE. ITR-5 — partnership firm, LLP, BOI, AOP. ITR-6 — company. ITR-7 — trust, NGO, Section 11.

A: After uploading the ITR JSON on the e-filing portal, the taxpayer must verify within 30 days. Methods: (i) Aadhaar OTP — 6-digit OTP sent to Aadhaar-linked mobile; (ii) EVC — pre-validated bank account, demat account, or Demat Debit and Credit Card; (iii) DSC — Digital Signature Certificate of class 2 or 3. Non-verification means the ITR is treated as not filed.

A: Post e-filing, the IT department processes the ITR under Section 143(1) and issues an intimation within 6-9 months (sometimes faster). The intimation confirms the tax computation and any demand / refund. Refunds are typically credited to the pre-validated bank account within 30-60 days of intimation. Section 154 rectification can be filed for any error in intimation.

A: Yes. Under Section 139(5), a timely-filed original ITR can be revised any number of times before the end of the relevant AY (31 March 2027 for AY 2026-27) or before completion of assessment, whichever is earlier. Belated returns (Section 139(4)) can be revised only once. Revised ITR must be e-verified and e-filed on the portal.

A: E-filing is mandatory for all assessees — ITR is uploaded as as JSON on incometax.gov.in. Offline utility (Java / Excel) is used to generate the JSON, but submission is only online. Paper / offline return is only available for super senior citizens (80+ years) with income up to ₹5 lakh who do not claim refund — they can submit physically at the assessing officer's office.

A: ITR e-filing starts from ₹499 (ITR-1 SAHAJ). ITR-2 with capital gains starts from ₹999. ITR-3 with business income starts from ₹1,499. ITR-4 presumptive starts from ₹999. ITR-5 for partnership / LLP starts from ₹1,999. ITR-6 for companies starts from ₹4,999. ITR-7 for trust / NGO starts from ₹3,999. Aadhaar OTP verification included.

A: If you miss the original Section 139(1) due date, you can file a belated return under Section 139(4) up to 31 December 2026 (for AY 2026-27) with Section 234F late fee of ₹1,000 (income ≤ ₹5L) or ₹5,000 (income > ₹5L). Beyond this, ITR-U under Section 139(8A) can be filed within 24 months of end of AY with additional 25% / 50% tax.