Return Filing (ITR)-FAQs

Return Filling (ITR): Complete FAQs & Filing Guide

Return filling in India can be simple when you know the rules. This guide brings every major question on return filling together—who must file, how to choose the right ITR form, documents to keep ready, and how to e-verify (or send ITR-V). You’ll also find clear steps on belated return, revised return, and updated returns [139(8A)], fixing defective returns [139(9)], and reconciling AIS/TIS with Form 26AS to avoid mismatches. For completeness, we reference current due dates and practical tips so your return filling is accurate, timely, and compliant. Scroll to the FAQs or use the tips box to avoid common errors and refund delays.

FAQs on Income Tax Return (ITR) Filling

Any person whose total income exceeds the basic exemption or who meets any mandatory filing conditions under section 139(1) (e.g., large current-account deposits, foreign travel spend, high electricity outgo, turnover/receipts thresholds, etc.).

(1) Deposits > ₹1 crore in one or more current accounts; (2) foreign travel spend > ₹2 lakh (self/any person); (3) electricity bill payment > ₹1 lakh; plus CBDT-notified conditions: business sales > ₹60 lakh; professional receipts > ₹10 lakh; TDS+TCS ≥ ₹25,000 (₹50,000 for senior resident ≥60); savings deposits ≥ ₹50 lakh.

Generally: 31 July (others), 31 Oct (audit cases/working partners), 30 Nov (transfer-pricing cases). For AY 2025-26, CBDT extended the 31 July due date to 15 Sep 2025 (and effectively to 16 Sep 2025 via portal notice). Always check current year updates.

You can file a belated return up to 31 December of the assessment year (or before assessment), but interest/late fee may apply and some losses/deductions are barred.

Different forms apply based on taxpayer status and income heads. (Use the portal’s “Help me decide” for form-fit.)

Ordinarily resident individuals with income from salary/pension, one house property, and other sources (limited), subject to exclusions.

Non-residents; those with >1 house property; business/profession income; certain special-rate incomes, etc.

E-filing is standard. Super-senior citizens (≥80) filing ITR-1 or ITR-4 may use paper forms; most others must e-file (certain categories must e-file with DSC).

1) E-file with DSC; (2) e-file + EVC; (3) e-file + send signed ITR-V. No supporting documents are attached to ITRs.

No. ITRs are annexure-less; keep proofs and produce when asked. Audit/other specified reports must be uploaded electronically by the due date.

E-payment is paying tax online; e-filing is submitting the return online.

30 days from filing. If you verify after 30 days, the date of furnishing becomes the verification date and late-filing consequences apply. If not verified, the ITR can be treated as invalid.

Aadhaar OTP, net-banking, pre-validated bank/demat EVC, or DSC; alternatively, send signed ITR-V by Speed Post to CPC, Bengaluru 560500.

Up to 31 December of the AY (or before assessment). Interest/fee may apply; some losses/deductions can’t be carried forward.

To correct omissions/mistakes in a timely filed or belated ITR, anytime up to 3 months before the end of AY (i.e., 31 Dec) or before assessment, whichever earlier.

A voluntary option to declare additional income within 48 months from end of AY; additional tax/interest applies; cannot be loss/claim increased refund; many exceptions apply. Filed in relevant ITR with special schedules.

Depending on how late within the 48 months, additional tax scales up (e.g., 25%, 50%, 60%, 70% of tax+interest for later windows per FA 2025 note).

Where key schedules, tax-calc, audit report links, proofs of tax paid, or books/financials (where maintained) are missing. AO gives time to cure; else treated as invalid.

It can be treated as defective; file a revised ITR in the correct form within the permitted time.

Pick the right regime (old/new), download AIS & Form 26AS, reconcile TDS/TCS/tax paid, pre-validate bank account, compute correctly, and file by due date; then e-verify.

Reconcile with deductor/bank and get corrections filed (e.g., wrong PAN or unreported TDS) before claiming credit.

Interest u/s 234A, fee u/s 234F; loss carry-forward restrictions; deduction/exemption blocks in specified cases.

For individuals/HUFs not having business/profession income (and not eligible for ITR-1), including capital gains, multiple HP, etc.

ITR-1/2 users can opt within return (no 10IEA). ITR-3/4/5 with business income use Form 10IEA for regime switch.

Pro Tips for Return Filling (ITR)

  • Use the portal’s Help me decide to pick the correct ITR form—don’t force-fit ITR-1/ITR-4.
  • Compare Old vs New regime; compute both and choose the lower tax. (Business income? File 10IEA where required.)
  • Reconcile AIS/TIS with Form 26AS and your bank/broker statements; get deductors to fix mismatches before filing.
  • Capture common misses: savings/FD interest, dividend, capital gains (broker report), crypto, rent/HRA, home-loan interest, and TCS on foreign spends.
  • Pre-validate your bank account & IFSC in profile for faster refunds; keep details updated.
  • e-Verify within 30 days via Aadhaar OTP, net-banking, bank/demat EVC, or DSC. If not, Speed Post ITR-V to CPC, Bengaluru 560500.
  • Filed wrong or late? Use a Belated or Revised return (generally till 31 Dec of AY). Missed income later? Consider Updated Return [139(8A)] within the permitted window.
  • Organise proofs quarter-wise (income, TDS/TCS, deductions, capital-gains workings) for quick responses and fewer notices.
  • Track advance/self-assessment tax to reduce 234B/234C interest; pay any shortfall before filing.
  • Have foreign income/assets? Fill Schedule FA accurately; check FTC/Form 67 rules and DTAA where applicable.
  • Business/profession: confirm books/audit thresholds (44AB), presumptive vs regular, and the correct ITR (ITR-3/ITR-4/others).
  • Security & follow-up: enable 2FA, keep contact info current, save Acknowledgement & CPC intimation, and monitor refund status/e-proceedings.
  • TDS/TCS credit hygiene: download Form 16/16A/27D, claim only what reflects in 26AS/AIS to avoid adjustments.
  • Keep the focus keyword in mind—accurate, timely return filling plus clean reconciliations = faster processing and refunds.
Return filling made simple — file right, refund fast. read our faq on return filling to file the return error free

Return filling made simple — file right, refund fast.

Next steps

Last updated: Oct,2025. Tax thresholds/rates change; if something looks off or you need a scenario added, send us a note and we’ll update quickly.

Source–https://incometaxindia.gov.in/pages/faqs

Disclaimer: The information on this page is for general guidance only and is not tax, legal or professional advice. Laws and thresholds change, and application depends on your facts. While we aim to keep content current (Finance Act, 2025), errors or omissions may occur. Always refer to the Income-tax Act/Rules, CBDT notifications/circulars and consult a qualified advisor. If there is any conflict with the law, the official provisions prevail. TaxBizMantra and the authors accept no liability for actions taken or not taken based on this material; examples are illustrative and do not create a client–advisor relationship.