ITR Filing in India — Which Form (ITR-1 to ITR-4), Documents, Belated and Revised Returns, Refund Follow-up
Quick answer: Choose the return by income type: ITR-1 for a resident individual with salary or pension, one house property and other income up to ₹50 lakh; ITR-2 for individuals and HUFs with capital gains, more than one house, foreign assets or income above ₹50 lakh but no business income; ITR-3 for business or professional income; ITR-4 for presumptive-tax taxpayers within the limits. File with Form 16, the Annual Information Statement and Form 26AS, interest and capital-gains statements, e-verify within 30 days, and track the refund on the portal. A missed due date can still be met through a belated return up to 31 December of the assessment year with a late fee, a revised return replaces an error, and an updated return reaches back 48 months. Returns for FY 2025-26 are still under the 1961 Act; the 2025 Act governs from Tax Year 2026-27.
Last verified 5 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
Which return form
| Form | For | Not for |
|---|---|---|
| ITR-1 | Resident individual: salary/pension, one house property, other sources, total income up to ₹50 lakh, agricultural income up to ₹5,000 | Business income, more than one house, foreign assets, directors, unlisted-share holders, non-residents |
| ITR-2 | Individuals and HUFs without business income: capital gains, multiple properties, foreign income or assets, income above ₹50 lakh | Business or professional income |
| ITR-3 | Business or profession under regular books, partners in firms | — |
| ITR-4 | Presumptive business or profession (resident individual, HUF, firm other than LLP) within the presumptive limits | Non-residents, foreign assets, more than the presumptive ceiling |
Documents to gather
- Form 16 and salary slips; Annual Information Statement (AIS), Taxpayer Information Summary and Form 26AS — match every entry before filing
- Bank and FD interest certificates, dividend statements, rent receipts and house-property details
- Capital-gains statements from brokers and registrar, property sale/purchase deeds
- Deduction proofs (80C, 80D, home-loan certificate) if you choose the old regime; business books or presumptive details for ITR-3/4 — see regime choice
After filing — the deadlines that matter
- E-verify within 30 days of filing (Aadhaar OTP, net banking or DSC) — an unverified return is treated as not filed
- Due date: 31 July for non-audit individuals unless extended by CBDT circular (it was extended in some years), and later for audit cases — check the circular for your year
- Belated return: allowed up to 31 December of the assessment year, with a late fee and interest on any tax due, and with limits on carrying forward losses
- Revised return: to correct errors, up to 31 December of the assessment year or before assessment, whichever is earlier
- Updated return: reaches back 48 months with additional tax — see ITR-U; notices after filing go to notice replies
Refund not received?
- Check status on the e-filing portal; common blocks are an unvalidated bank account, e-verification pending, a mismatch with AIS or 26AS, or an outstanding demand adjusted against the refund
- Respond to the intimation under Section 143(1) or file a rectification if the department has mis-computed; for stuck cases, a refund-reissue request and grievance on the portal
What we do
- Form selection, AIS/26AS reconciliation, regime comparison, capital-gains computation and e-verification for salaried, business and NRI taxpayers (NRI property)
- Belated, revised and updated returns, refund follow-up and notice replies; local teams in Noida, Gurugram, Faridabad and Patna
Dates, forms and thresholds are quoted from the governing Act, rules and official portals; where a figure changes by notification or year, the page says so and we confirm it at filing rather than estimate.
Talk to us before you file anything
Frequently asked questions
Which ITR form should I file?
ITR-1 for a salaried resident with income up to ₹50 lakh and simple sources, ITR-2 for capital gains or multiple properties without business income, ITR-3 for business or profession, and ITR-4 for presumptive taxation.
Who cannot file ITR-1?
Anyone with business income, capital gains beyond the permitted limit, more than one house property, foreign assets, directors of companies, holders of unlisted shares, and non-residents.
How long do I have to e-verify my return?
Thirty days from filing; an unverified return is treated as not filed.
What is a belated return?
A return filed after the due date but up to 31 December of the assessment year, with a late fee and interest on tax due.
Can I correct a return after filing?
Yes — a revised return up to 31 December of the assessment year or before assessment, and later an updated return within 48 months with additional tax.
Why is my refund delayed?
Usual reasons are pending e-verification, a bank account not validated for refund, mismatch with AIS or Form 26AS, or an outstanding demand adjusted against the refund.
Do I need to file if my income is below the exemption limit?
Filing is compulsory in some cases even below the limit, such as foreign assets, large deposits or expenditure, and for claiming refunds or carrying forward losses.
Which Act governs the return I file now?
Returns for FY 2025-26 are filed under the Income-tax Act 1961; the Income-tax Act 2025 applies from Tax Year 2026-27.