Income-tax filing done properly is a reconciliation exercise before it is a form: AIS, TIS, Form 26AS and books agreeing with each other, regime chosen on numbers, and disclosures complete — because most notices are born from mismatches, not from tax unpaid.
| Item | Position |
|---|---|
| Regime default | New regime is the default; opting out has form and timing rules |
| Belated/revised return | 31 December of the assessment year (fee under 234F applies to belated) |
| Updated return (ITR-U) | Available up to 48 months with additional tax — a last resort, priced accordingly |
| Refund interest | Runs under section 244A; correct bank validation is on the taxpayer |
The filed return with acknowledgement, a computation sheet you can hand to a bank or investor, the AIS reconciliation note, the regime-comparison working, and a document file that answers a future 143(1)/142(1) query without archaeology.
PAN/portal access, Form 16/16A, bank statements, AIS/TIS download, capital-gain statements from brokers or RTAs, business trial balance where applicable, loan and insurance certificates, and last year's return for carry-forwards.
Completeness of income disclosure rests with the taxpayer; computations rely on documents provided. Positions on grey items are taken with your instruction after the options and risks are explained in writing.
Scrutiny assessments, appeals, TDS compliance of your business, and tax audit are separate engagements. Foreign-asset reporting (Schedule FA) is in scope only when the information is provided and is priced by complexity.
Which regime will you put me in?
Whichever your numbers support — the comparison working is part of the deliverable, and the election is filed in the prescribed manner. There is no default answer that fits everyone.
My AIS shows a transaction that isn't mine. File anyway?
Raise feedback on the AIS entry and document it, then file consistently with the documented position. Ignoring it is how CPC mismatches become notices.
Can you make my refund come faster?
No one controls CPC processing timelines. What is controllable — a mismatch-free return, validated bank account, prompt verification and response to any intimation — is exactly what the engagement does.
I have not filed for two years. Options?
Depending on dates: belated return for the current window, ITR-U for older years with additional tax, and in some cases condonation routes. The evaluation states costs and eligibility before anything is filed.
Do you handle NRIs?
Yes — residential status, DTAA positions and property-sale TDS are dealt with under the NRI services scope.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
Income Tax NoticesTax Audit u/s 44ABRefunds & RectificationRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
| Compliance | Due | Note |
|---|---|---|
| ITR (non-audit) | 31 July 2026 | Belated/revised until 31 Dec 2026 |
| Tax audit report | 30 September 2026 | Form 3CA/3CB-3CD |
| ITR (audit cases) | 31 October 2026 | TP cases: 30 November |
| Advance tax instalments | 15 Jun / 15 Sep / 15 Dec / 15 Mar | Interest u/s 234C for shortfall |
| TDS returns (24Q/26Q) | 31 Jul / 31 Oct / 31 Jan / 31 May | Late fee Rs 200/day u/s 234E |
Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.
AIS/26AS/books agreed before anything is computed.
Heads computed; regime chosen on numbers.
Draft discussed; return filed and verified.
143(1) intimation checked; refund tracked; queries answered.
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