Last reviewed: 25 September 2026. Update: the 31 July 2026 (ITR-1/2) and 31 August 2026 (non-audit ITR-3/4) due dates have both passed — belated returns remain open until 31 December 2026 (fee under Section 234F and interest under Section 234A apply), audit cases file by 31 October 2026, and any return can be revised until 31 March 2027. Half of a smooth ITR filing is having the right documents in front of you and reconciling them before you start. This checklist covers exactly what to gather for FY 2025-26, the due dates, the pre-filing reconciliation with AIS and 26AS, the regime comparison, and the final e-verification step. FY 2025-26 (AY 2026-27) income is filed under the Income-tax Act, 1961 on the existing ITR forms, so the section numbers here are the 1961 ones; the Income-tax Act, 2025 applies from tax year 2026-27.
At a glance
Documents to gather
- PAN, Aadhaar and bank account details for the refund.
- Form 16 (salary), and Form 16A for other TDS.
- Form 26AS and the Annual Information Statement (AIS).
- Bank and FD interest certificates; capital gains statements from brokers/AMCs.
- Proof of deductions - 80C, 80D, home-loan interest, donations.
- Details of other income, exempt income and, for residents, foreign assets.
Returning NRIs need one extra check. Once you qualify as resident and ordinarily resident, every foreign bank account, share, retirement account and property held at any time in the calendar year must go into Schedule FA, even if it earned nothing. A resident but not ordinarily resident (RNOR) does not fill Schedule FA. See our NRI ITR documents checklist and the Schedule FA guide.
Which ITR form
| Your income | Form |
|---|---|
| Salary, one house property, interest, total income up to Rs 50 lakh; LTCG under Section 112A up to Rs 1.25 lakh; resident | ITR-1 |
| Salary plus capital gains above that, more than one house, foreign assets, director or unlisted shares, or NRI/RNOR status | ITR-2 |
| Business or professional income on regular books, or partner in a firm | ITR-3 |
| Presumptive income under Section 44AD, 44ADA or 44AE, total income up to Rs 50 lakh, resident | ITR-4 |
Before you file
- Download and reconcile AIS and 26AS against your own records.
- Compare tax under both regimes and choose the lower.
- Select the correct ITR form for your income sources.
- File, then e-verify within the allowed window.
Worked example: Rs 15 lakh salary, old vs new regime
A salaried employee earns Rs 15 lakh in FY 2025-26 and has Rs 1.5 lakh under 80C, Rs 25,000 of 80D health insurance and Rs 50,000 in NPS under 80CCD(1B), with no HRA or home loan.
| Item | New regime (default) | Old regime |
|---|---|---|
| Gross salary | Rs 15,00,000 | Rs 15,00,000 |
| Standard deduction | Rs 75,000 | Rs 50,000 |
| Chapter VI-A deductions | Not allowed | Rs 2,25,000 |
| Taxable income | Rs 14,25,000 | Rs 12,25,000 |
| Tax on slabs | Rs 93,750 | Rs 1,80,000 |
| Health and education cess (4%) | Rs 3,750 | Rs 7,200 |
| Total tax | Rs 97,500 | Rs 1,87,200 |
New-regime slabs for FY 2025-26: nil up to Rs 4 lakh, then 5%, 10%, 15%, 20% and 25% in Rs 4 lakh steps, and 30% above Rs 24 lakh. Old-regime slabs: nil up to Rs 2.5 lakh, 5% to Rs 5 lakh, 20% to Rs 10 lakh, 30% above. Even adding Rs 2 lakh of home-loan interest, the old-regime tax only falls to about Rs 1.25 lakh, so the new regime stays cheaper here. The answer changes with large HRA and home-loan claims, which is why the comparison should be run on your own numbers.
Due dates and late filing
| Return | Due date for AY 2026-27 |
|---|---|
| ITR-1 / ITR-2 | 31 July 2026 (passed) |
| ITR-3 / ITR-4, no audit | 31 August 2026 (passed) |
| Tax audit cases | 31 October 2026 |
| Transfer-pricing cases | 30 November 2026 |
| Belated return | 31 December 2026, or completion of assessment if earlier |
| Revised return | 31 March 2027, or completion of assessment if earlier |
| Updated return (ITR-U) | Within 48 months from the end of the assessment year |
| Late fee under Section 234F | Amount |
|---|---|
| Total income up to Rs 5 lakh | Rs 1,000 |
| Total income above Rs 5 lakh | Rs 5,000 |
A belated return also carries Section 234A interest on unpaid tax, and you lose the ability to carry forward some losses and, for business taxpayers, the option to choose the old regime - so filing on time is worth it.
Frequently asked questions
What documents do I need to file my ITR?
At minimum: PAN and Aadhaar, Form 16 from your employer, Form 26AS and AIS, bank interest and capital gains statements, proof of deductions, and details of any other income and foreign assets.
What is the ITR filing due date for FY 2025-26?
31 July 2026 for ITR-1/2 and 31 August 2026 for non-audit ITR-3/4 (both now passed), 31 October 2026 for audit cases, and 30 November 2026 for transfer-pricing cases. A belated return can be filed until 31 December 2026 with a fee, and a revised return until 31 March 2027.
Why should I download AIS and 26AS first?
They show the income and TDS the department already has on record. Reconciling them with your own data before filing prevents mismatch notices and missed income.
What deductions proof should I keep?
Evidence for 80C investments, 80D health insurance, home loan interest, donations and any other deductions you claim - especially important if you use the old regime.
Do I need to compare tax regimes before filing?
Yes. Compute your tax under both the old and new regime and choose the lower; business taxpayers opting for the old regime must file Form 10-IEA.
What if I have capital gains or foreign income?
Keep broker and mutual-fund capital gains statements and, for residents, details of all foreign assets and income - these must be reported and often need ITR-2 or ITR-3.
Is e-verification part of filing?
Yes. After submitting, you must e-verify the return within the allowed window, or it is treated as not filed.
What if I miss the due date?
You can file a belated return by 31 December 2026 with a late fee under Section 234F (Rs 1,000 if total income is up to Rs 5 lakh, Rs 5,000 otherwise), but you lose some benefits such as carrying forward certain losses and, for business taxpayers, the choice of the old regime.
Until when can I revise my return for FY 2025-26?
A revised return for AY 2026-27 can be filed until 31 March 2027 or until the assessment is completed, whichever is earlier. This applies to both on-time and belated returns, but revising a belated return does not bring back the losses or regime choice already lost.
What if I find a mistake after 31 March 2027?
You can file an updated return (ITR-U) within 48 months from the end of the assessment year, paying additional tax of 25%, 50%, 60% or 70% of the tax and interest depending on how late you file. ITR-U can add income; it cannot be used to claim a refund.
We gather and reconcile your documents, pick the right form and regime, and file and e-verify.
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