Income tax services
Advance tax, TDS, tax audit support, scrutiny and NRI taxation.
Learn moreIncome Tax Return (ITR) Filing in Mumbai & Thane
Returns for salaried individuals, NRIs, professionals, businesses and companies — the applicable form, a reconciled computation and an aim to file ahead of the due date.
Which ITR form applies to you?
Choosing the wrong form can lead to a return being treated as defective. These are the main eligibility rules for FY 2025-26.
| Form | Who usually files it (AY 2026-27) |
|---|---|
| ITR-1 | Resident individuals (other than not ordinarily resident) with total income up to ₹50 lakh from salary or pension, up to two house properties, other sources, agricultural income up to ₹5,000 and long-term capital gains under section 112A up to ₹1.25 lakh |
| ITR-2 | Individuals and Hindu undivided families (HUFs), resident or non-resident, without business or professional income — the usual form for NRIs and for capital gains |
| ITR-3 | Individuals and HUFs with business or professional income |
| ITR-4 | Individuals and HUFs resident (other than not ordinarily resident), and resident firms (not LLPs), declaring presumptive income under sections 44AD, 44ADA or 44AE, within the ₹50 lakh limit |
| ITR-5 | Firms, LLPs, associations of persons, bodies of individuals and similar entities |
| ITR-6 | Companies (other than those claiming exemption under section 11) |
| ITR-7 | Trusts, institutions and others filing under sections 139(4A) to 139(4D) |
ITR-1 is not available to company directors, holders of unlisted shares, anyone with foreign assets or foreign income, anyone with short-term capital gains or brought-forward losses, or anyone with TDS under section 194N.
Due dates for FY 2025-26 (AY 2026-27)
Returns for FY 2025-26 are filed under the Income-tax Act, 1961. The Income-tax Act, 2025 applies from tax year 2026-27, with the first returns under it due from July 2027.
| Return | Due date for FY 2025-26 (AY 2026-27) |
|---|---|
| Individuals and HUFs without business income (ITR-1, ITR-2) | 31 July 2026 |
| Business or profession not requiring a tax audit | 31 August 2026 (new from this year) |
| Tax audit report under section 44AB (cases without transfer pricing) | 21 October 2026 (extended by Central Board of Direct Taxes (CBDT) Circular No. 7/2026) |
| Companies and audited assessees (no transfer pricing) | 21 November 2026 (extended from 31 October) |
| Transfer pricing cases | 30 November 2026 |
| Belated return | 31 December 2026, or before assessment if earlier |
| Revised return | 31 March 2027, or before assessment if earlier — a fee of ₹1,000 (income up to ₹5 lakh) or ₹5,000 under section 234-I is intended for revisions after 31 December 2026 |
| Updated return (ITR-U) | Up to 48 months from the end of the assessment year, with additional tax of 25% to 70% |
Late fee, interest and the new regime
- Late fee for a belated return: ₹5,000, or ₹1,000 if total income does not exceed ₹5 lakh (section 234F).
- Interest for late filing and for shortfalls in advance tax (sections 234A, 234B and 234C).
- The new tax regime is the default. The old regime can be chosen only in a return filed by the due date (with business or professional income, through Form 10-IEA by that date) — a belated return cannot opt for it.
- For FY 2025-26, a resident individual with total income up to ₹12 lakh under the new regime can get a rebate of up to ₹60,000 — but not on tax at special rates, such as on many capital gains.
NRI returns
An NRI files an Indian return when taxable Indian income is above the basic exemption limit, or to claim a refund of TDS — for example on property sales, interest or rent.
- ITR-2 is the usual form for NRIs; ITR-1 and ITR-4 are not available to them.
- Residential status is checked first — days in India, Indian income and the rule that can treat some Indian citizens as resident even with few days in India.
- Treaty relief and refunds need the right documents, such as a Tax Residency Certificate.
How we file your return
- 1
Documents
Form 16, the Annual Information Statement (AIS) and Form 26AS, bank and capital gains statements, rent and investment details — we send you a checklist.
- 2
Review
We reconcile your income with AIS and 26AS, compare regimes where relevant and confirm the right form.
- 3
Your approval
You see the computation and the tax payable or refund before anything is filed.
- 4
Filing and e-verification
We file the return and help you e-verify it within the time allowed, then track the processing and any refund.
Frequently asked questions
What happens if I miss the due date?
You can file a belated return until 31 December 2026 (or before assessment, if earlier), with a late fee of ₹5,000 — or ₹1,000 if total income does not exceed ₹5 lakh — and interest on any tax due. Some losses cannot be carried forward from a belated return.
Can I correct a return after filing it?
Yes. A revised return for AY 2026-27 can be filed until 31 March 2027, or before assessment if earlier. A fee of ₹1,000 or ₹5,000 under section 234-I is intended for revisions after 31 December 2026. After that, an updated return (ITR-U) may be possible, with additional tax.
Do I need to file if my income is below the exemption limit?
Not always. Filing is required in some cases — for example where a resident holds any foreign asset, or where foreign travel, electricity or deposits exceed the specified limits — and filing is the way to claim a refund of TDS.
Is the due date for audited returns really 21 November this year?
As at 12 October 2026, yes. CBDT Circular No. 7/2026 extended the tax audit report to 21 October 2026 and the return for companies and audited assessees (other than transfer pricing cases) to 21 November 2026.
Related services
TDS return filing
Quarterly TDS and TCS statements and certificates.
Learn moreReceived a notice?
Upload an income tax notice for a prompt review.
Learn moreSources: Income-tax Act, 1961 (sections 44AB, 87A, 115BAC, 139 including 139(5), 140B, 234A–234F and 234-I) as amended by the Finance Act, 2025 and the Finance Act, 2026; CBDT Circular No. 7/2026 (28 September 2026); e-filing portal ITR-1, ITR-2 and ITR-4 help pages and Income Tax Returns FAQs; Income-tax Department — Do NRIs have to file income tax returns in India; Income-tax Act, 2025 (sections 3 and 263).
Important: This page is general information as at 12 October 2026. It is not legal or tax advice and not a recommendation to act. Rules, forms and due dates change and depend on your facts — please confirm the current position with us or the relevant authority before acting. Any engagement is under a written scope.
Get your return prepared and filed
Send us your Form 16 or last year's return — we'll confirm the form, the due date and a fixed fee.