Income Tax Return (ITR) Filing

Complete ITR filing for Salaried, Business, Professionals, Traders, NRI, Capital Gains & more — with full compliance, accuracy & refund support.

What is Income Tax Return (ITR)?

Income Tax Return (ITR) is a legal document submitted to the Income Tax Department every year declaring your income, tax paid, deductions claimed, investments made, and refund eligibility. Filing ITR is mandatory for individuals and businesses meeting certain income criteria. Even if your income is below taxable limits, filing ITR provides financial, legal, and compliance benefits.

Complete Due Date List — AY 2026‑27 (FY 2025‑26)

Updated timelines as per Budget 2026, applicable for all individuals, businesses, professionals & companies.

Category ITR Forms Due Date Description
Salaried, Pensioners, Investors (No Business Income) ITR‑1 / ITR‑2 31 July 2026 Applies to most individuals without business income.
Business / Profession (No Tax Audit Required) ITR‑3 / ITR‑4 31 August 2026 New timeline introduced in Budget 2026. Includes freelancers, professionals, intraday/F&O traders (if audit not required).
Tax Audit Cases (Section 44AB) ITR‑3 / ITR‑5 / ITR‑6 31 October 2026 For businesses/professions crossing audit thresholds.
Transfer Pricing Cases (Section 92E) ITR‑3 / ITR‑6 30 November 2026 For entities required to file Form 3CEB.
Tax Audit Report Submission Form 3CA / 3CB / 3CD 30 September 2026 Audit report must be uploaded before filing audited ITR.
Belated Return All ITR Forms 31 December 2026 Late fee under Section 234F applies.
Revised Return All ITR Forms 31 March 2027 Extended window under Budget 2026 for correcting mistakes.
Updated Return (ITR‑U) ITR‑U Up to 5 years — 31 March 2031 For additional income disclosure with extra tax & penalty.

Old vs New Tax Regime (Full Comparison)

Choose the best tax regime based on your income & deductions.

Particulars Old Tax Regime New Tax Regime
Standard Deduction ₹50,000 ₹50,000
80C (PF, LIC, ELSS) Available Not Available
80D (Medical Insurance) Available Not Available
HRA Available Not Available
Home Loan Interest Available Not Available
Tax Slabs Higher Lower
Best For People with high deductions People with low/no deductions

Tax Slabs (Old & New Regime) — FY 2025‑26 / AY 2026‑27

Updated tax slabs for individuals below 60 years as per Budget 2026.

New Tax Regime Slabs (Updated)

• Standard Deduction: ₹75,000
• Section 87A Rebate: Taxable income up to ₹12,00,000 = ZERO tax
• These slabs apply to all individuals unless they opt for the old regime.

Income RangeTax Rate
Up to ₹4,00,0000%
₹4,00,001 – ₹8,00,0005%
₹8,00,001 – ₹12,00,00010%
₹12,00,001 – ₹16,00,00015%
₹16,00,001 – ₹20,00,00020%
₹20,00,001 – ₹24,00,00025%
Above ₹24,00,00030%

Old Tax Regime Slabs (Unchanged)

• Standard Deduction: ₹50,000
• All deductions allowed: 80C, 80D, HRA, Home Loan, 80G, etc.
• Best for individuals with high deductions.

Income RangeTax Rate
Up to ₹2,50,0000%
₹2,50,001 – ₹5,00,0005%
₹5,00,001 – ₹10,00,00020%
Above ₹10,00,00030%

Important: Under the New Tax Regime, taxable income up to ₹12,00,000 becomes tax‑free due to the enhanced rebate under Section 87A.

Updated Tax Savings Comparison — FY 2025‑26 (AY 2026‑27)

The New Tax Regime offers lower tax rates and a higher rebate, making taxable income up to ₹12,00,000 completely tax‑free. Below is the updated comparison using the latest slabs.

Annual Income Tax Under Old Regime Tax Under New Regime You Save
₹7,00,000 ₹32,500 (after rebate) ₹0 (full rebate) ₹32,500
₹10,00,000 ₹75,000 (after deductions) ₹0 (full rebate) ₹75,000
₹12,00,000 ₹1,30,000 (with 80C + HRA) ₹0 (full rebate) ₹1,30,000
₹15,00,000 ₹1,95,000 (with deductions) ₹1,50,000 ₹45,000
₹20,00,000 ₹3,45,000 (with deductions) ₹3,00,000 ₹45,000

Note: Under FY 2025‑26 rules, the New Tax Regime is always cheaper for income up to ₹12,00,000 due to the enhanced rebate and ₹75,000 standard deduction.

Calculate Your Tax Savings

Tax Savings Examples — FY 2025‑26 (AY 2026‑27)

Examples calculated using the latest New Tax Regime slabs, ₹75,000 standard deduction, and Section 87A rebate (taxable income up to ₹12,00,000 = NIL tax).

Case 1: No Deductions

Income: ₹12,00,000
Standard Deduction: ₹75,000
Taxable Income (New Regime): ₹11,25,000
New Regime Tax: ₹0 (Full rebate)

Old Regime Tax: ₹1,62,500
You Save: ₹1,62,500

Case 2: Medium Deductions

Income: ₹12,00,000
Deductions: ₹1,50,000 (80C + 80D)
Taxable Income (Old Regime): ₹10,50,000
Old Regime Tax: ₹1,30,000

New Regime Tax: ₹0 (Full rebate)
You Save: ₹1,30,000

Case 3: High Deductions

Income: ₹12,00,000
Deductions: ₹3,00,000 (HRA + 80C + Home Loan)
Taxable Income (Old Regime): ₹9,00,000
Old Regime Tax: ₹82,500

New Regime Tax: ₹0 (Full rebate)
You Save: ₹82,500

Conclusion: Under FY 2025‑26 rules, the New Tax Regime is always cheaper for income up to ₹12,00,000 — even if you claim high deductions under the Old Regime.

Calculate Your Tax Savings

Deductions Available (Old Regime)

Major deductions to reduce taxable income.

80C

PF, LIC, ELSS, PPF, NSC — up to ₹1,50,000.

80D

Medical insurance — up to ₹25,000 / ₹50,000.

80G

Donations to charities.

HRA

House rent exemption.

Home Loan Interest

Up to ₹2,00,000 under Section 24(b).

Education Loan

Interest deduction under Section 80E.

Capital Gains Tax

Tax on sale of property, shares, mutual funds & gold.

Short-Term Capital Gains (STCG)

• Shares/MFs sold within 12 months → 15% tax
• Property sold within 24/36 months → normal slab rate
• No indexation benefit
• STT must be paid for equity STCG rate

Long-Term Capital Gains (LTCG)

• Shares/MFs sold after 12 months → 10% tax above ₹1 lakh
• Property sold after 24/36 months → 20% with indexation
• Indexation reduces taxable gain significantly
• Exemptions available under Sections 54, 54EC, 54F

Capital Gains Exemptions

• Section 54 → Buy new residential property
• Section 54EC → Invest in NHAI/REC bonds
• Section 54F → Sell any asset & buy residential property
• Section 112A → Equity LTCG rules
• Section 111A → Equity STCG rules

Documents Required

• Broker statement
• Contract notes
• Property sale deed
• Purchase deed
• Cost of improvement bills
• Indexation calculation sheet

Contract Details & Document Submission

To provide accurate tax planning, correct ITR filing, and personalized financial guidance, NextGen Technology follows a structured and transparent process. Once you share your details, our tax experts prepare a complete tax summary, refund analysis, and compliance checklist tailored to your income type.

Step 1: Share Your Basic Details

Provide your name, PAN, Aadhaar, mobile number, email, and residential status. This helps us identify the correct ITR form and compliance category.

Step 2: Upload Your Documents

You can send your documents via WhatsApp, email, or secure upload link. Accepted formats: PDF, JPG, PNG, Excel, ZIP.

Required Documents:
• Form 16 / Salary Slip
• Bank Statements
• AIS / TIS / 26AS
• Investment Proofs (80C, 80D, etc.)
• Capital Gains Statements
• Business Books / Ledger / GST Data
• Rent Receipts / Home Loan Statements

Step 3: Tax Expert Review

Our team verifies your documents, identifies missing information, checks AIS/TIS mismatches, and prepares a draft tax computation. We also evaluate whether the Old Regime or New Regime gives you maximum savings.

Step 4: Tax Planning & Savings Report

You receive a detailed tax summary including:
• Total taxable income
• Deductions available
• Regime comparison
• Refund eligibility
• Advance tax status
• Suggestions to reduce next year’s tax

Step 5: ITR Filing & Confirmation

After your approval, we file your ITR and share:
• ITR Acknowledgement
• JSON File
• Final Tax Computation
• Refund tracking instructions

Step 6: Post‑Filing Support

We assist with:
• Refund delays
• AIS/TIS mismatch correction
• ITR rectification
• Notice reply (143(1), 139(9), 154, etc.)
• Updated Return (ITR‑U) filing

Send Your Details to Begin

Send Documents on WhatsApp

Send via Email

NextGen Employee Will Provide Your Tax Summary

Once your documents are received, a dedicated NextGen team will prepare your personalized tax summary, including regime comparison, refund calculation, and compliance status. You will receive a call or WhatsApp message within 30–60 minutes for confirmation.

Dedicated Relationship Manager

You get a personal tax advisor for all queries, filing, and compliance support.

Secure Data Handling

Your documents are handled with confidentiality and stored securely.

Fast Processing

Most ITRs are filed within 24 hours after document submission.

ITR Filing Checklist

Before filing your Income Tax Return, ensure the following checklist is completed for smooth and error‑free filing.

✔ Verify PAN & Aadhaar

PAN must be active and Aadhaar must be linked. Mismatch may delay refund.

✔ Check AIS & TIS

Ensure income reported in AIS/TIS matches your actual income. Any mismatch must be corrected.

✔ Collect All Income Proofs

Salary, business income, interest income, rental income, capital gains, foreign income.

✔ Verify Tax Credits (26AS)

Check TDS, TCS, advance tax, and self‑assessment tax details.

✔ Check Deductions

80C, 80D, 80G, HRA, home loan interest, education loan, NPS, etc.

✔ Choose Correct Tax Regime

Compare Old vs New regime for maximum tax savings.

✔ Validate Bank Account

Refund will be credited only to a validated bank account.

✔ Check Capital Gains

Verify equity, mutual fund, property, gold, and F&O gains.

Documents Required for ITR Filing

Submit the following documents based on your income type for accurate ITR filing.

Salaried Individuals

• Form 16
• Salary slips
• Bank statements
• Investment proofs (80C, 80D, etc.)
• Rent receipts (HRA)
• Home loan interest certificate

Business & Professionals

• Balance sheet & P&L
• Ledger & cash book
• GST returns
• Bank statements
• Expense bills
• Loan statements

Capital Gains

• Broker statements
• Contract notes
• Property sale deed
• Purchase deed
• Cost of improvement bills
• Indexation sheet

Rental Income

• Rent agreement
• Rent receipts
• Property tax receipts
• Municipal valuation

Foreign Income / NRI

• Foreign salary slips
• Foreign tax credit statement
• Bank statements
• Investment proofs
• Passport travel details

Other Income

• Interest certificates
• Dividend statements
• Gift details
• Lottery/winnings proof

ITR Filing Pricing Plans

Affordable and transparent pricing for individuals, professionals, traders & businesses.

Category Includes Price
Salaried Individuals Form 16, AIS/TIS check, refund analysis, regime comparison ₹499 – ₹999
Professionals / Freelancers Income summary, deductions, GST data, regime comparison ₹1,200 – ₹5,000
Business Owners Balance sheet, P&L, GST reconciliation, audit check ₹2,000 – ₹10,500
Capital Gains (Shares / MF / Property) STCG/LTCG calculation, indexation, exemption planning ₹1,500 – ₹3,500
F&O / Intraday Traders Turnover calculation, audit check, tax planning ₹2,500 – ₹6,000
NRI / Foreign Income DTAA, foreign tax credit, residency check ₹3,000 – ₹7,000
Tax Audit Cases Form 3CA/3CB/3CD, books verification, audit support ₹20,000 – ₹1,00,000
Start Your ITR Filing
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