ITR India Filing Guide 2026-27: Forms, Login & Deadlines

The ITR filing season for AY 2026-27 has officially begun across India. With the Income Tax Act 2025 replacing the 1961 Act, CBDT has notified completely restructured ITR forms for all taxpayers in India. Whether you run a small business, work as a freelancer, or earn a salary, the forms you file this year look different from last year.

This ITR India filing guide covers everything you need to know before you file your income tax return for the financial year ending March 31, 2026.

Looking for expert help with ITR India filing guide AY 2026-27 for small businesses and freelancers in India? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant end-to-end: filings, notices, and advisory, all in one place.

ITR Login: How to Access Your ITR Filing Account in India

Before filing your ITR in India, you need to log in to the income tax e-filing portal using your PAN. Here's how:

1. Visit eportal.incometax.gov.in/iec/foportal/ (the official ITR filing portal for India)
2. Enter your 10-digit PAN as your username
3. Enter your password and verify with OTP sent to your registered mobile number
4. Access your ITR dashboard and select "File Income Tax Return" for AY 2026-27
5. Use the Form Wizard to select the correct ITR form based on your income sources

For detailed step-by-step instructions on ITR login and filing, see our dedicated guide: ITR Login & Income Tax E-Filing Portal 2026.

New Tax Year Concept: What Changed

Previously, taxpayers in India had to track two separate terms:

• Financial Year (FY): the year in which income was earned
• Assessment Year (AY): the following year in which that income was assessed and taxed

Starting April 1, 2026, the unified Tax Year concept simplifies this. Tax Year 2026-27 covers income earned from April 1, 2026 to March 31, 2027. Filing for this income happens within the same tax year framework.

For AY 2026-27, you are filing returns on income earned during FY 2025-26 (April 1, 2025 to March 31, 2026). This is the last cycle using the old terminology before the new system fully takes over.

Which New ITR Form Applies to You

CBDT has notified new ITR Forms 1 through 7 under the Income Tax Rules 2026. The form numbering remains the same, but internal structures have been updated.

ITR-1 (Sahaj)

For resident individuals with total income up to Rs 50 lakh from salary, up to two house properties, other sources (interest, dividends), and agricultural income up to Rs 5,000. The two-property limit was expanded from one in the AY 2026-27 forms notified on March 30, 2026.

ITR-2

For individuals and HUFs who do not have income from business or profession. This includes those with capital gains, foreign income, or three or more house properties. See our dedicated ITR-2 AY 2026-27 guide for full eligibility, the new buy-back loss field, and step-by-step filing.

ITR-3

For individuals and HUFs who have income from business or profession (not opting for presumptive taxation). This is the form for most small business owners maintaining regular books of accounts. See our dedicated ITR-3 AY 2026-27 guide covering the permanent August 31 deadline, capital gains schedule changes, and GSTIN-wise turnover reporting.

ITR-4 (Sugam)

For individuals, HUFs, and firms (other than LLP) opting for presumptive taxation under Sections 44AD, 44ADA, or 44AE. Suitable for small businesses with turnover up to Rs 3 crore (if digital receipts exceed 95%) or professionals with gross receipts up to Rs 75 lakh.

ITR-5

For LLPs, AOPs, BOIs, and other entities not filing ITR-7.

ITR-6

For companies other than those claiming exemption under Section 11.

ITR-7

For trusts, political parties, institutions, and other entities required to file under specific sections.

ITR-V and ITR-U

ITR-V is the verification form submitted after e-filing (if not e-verified). ITR-U is the updated return form, available for filing corrections within 24 months of the end of the relevant assessment year.

Revised Deadlines for AY 2026-27

Deadline Timeline

ITR Filing Deadlines : AY 2026-27

Deadlines under Finance Act 2026 : ITR-3 non-audit shift to Aug 31 is now permanent

1. July 31, 2026

   ITR-1 & ITR-2 : Individuals (no audit)

   Salaried employees, pensioners, capital gains taxpayers filing ITR-2. This is the most common deadline.

2. August 31, 2026

   ITR-3 & ITR-4 : Business/Profession (no audit)

   Permanently shifted from July 31. Covers presumptive filers under Section 44AD/44ADA/44AE.

3. October 31, 2026

   ITR-3, ITR-5, ITR-6 : Audit cases

   Businesses and firms that require a tax audit under Section 44AB.

4. November 30, 2026

   Transfer-Pricing cases

   Entities with international transactions subject to transfer pricing documentation.

5. Within 48 months of AY end

   ITR-U : Updated Return

   Window doubled from 24 to 48 months under Finance Act 2025. Use to correct omissions in prior filed returns.

Source: Finance Act 2026; Income Tax Rules 2026; CBDT

The permanent shift of the ITR-3 and ITR-4 (non-audit) deadline to August 31 was made statutory by the Finance Act 2026. This is no longer a one-time extension. Audit cases continue at October 31. Transfer-pricing audit cases extend to November 30. The ITR-U (updated return) window was doubled from 24 to 48 months by the Finance Act 2025, effective April 1, 2025.

Key Changes for FY 2025-26 vs Prior Year

1. Restructured form layouts: All ITR forms now align with the Income Tax Act 2025 section numbering. References to old Act sections (like Section 80C, 80D) have been mapped to their new equivalents.

2. Simplified schedules: Several overlapping schedules have been merged. The capital gains schedule now follows a cleaner structure with separate reporting for short-term and long-term gains.

3. Stricter HRA documentation: If you claim House Rent Allowance, landlord PAN is now mandatory for annual rent exceeding Rs 1,00,000. Without the landlord's PAN, the deduction may be disallowed.

4. Enhanced digital reporting: CBDT's analytics integration means pre-filled data from Form 26AS, AIS (Annual Information Statement), and TIS (Taxpayer Information Summary) will be more comprehensive. Verify every pre-filled entry before submitting.

5. New Tax Year field: Forms now include a specific field for "Tax Year" alongside the transitional AY reference.

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Pre-Filing Reconciliation Checklist

Before you start filling your ITR, complete this checklist:

Income Verification

• Download Form 26AS from the TRACES portal and match TDS entries with your records
• Check Annual Information Statement (AIS) for all reported transactions (mutual funds, property, high-value purchases)
• Verify salary details against Form 16 issued for FY 2025-26 (Form 130 replaces Form 16 from FY 2026-27 onwards, so AY 2026-27 returns still use Form 16)
• Reconcile bank interest across all savings and fixed deposit accounts

Deduction Documents

• Collect investment proofs: PPF, ELSS, life insurance, NPS statements
• Gather medical insurance premium receipts (Section 80D equivalent)
• Compile home loan interest certificates from your lender
• Keep rent receipts and landlord PAN ready if claiming HRA

Business Income (ITR-3/ITR-4 Filers)

• Reconcile GST returns (GSTR-3B) with books of accounts
• Verify turnover figures match GST annual return and ITR
• Confirm presumptive taxation eligibility thresholds
• Check for any pending advance tax shortfalls

Final Checks

• Verify bank account details (IFSC, account number) for refund credit
• Link Aadhaar with PAN (mandatory for filing)
• Choose between old and new tax regime before filing (regime lock applies for business income)

Common Mistakes to Avoid

1. Not checking AIS before filing. The Income Tax Department now receives data from multiple sources. Any mismatch between AIS and your return will trigger a notice.

2. Filing under the wrong form. A salaried individual with capital gains from mutual fund redemption cannot use ITR-1. They must use ITR-2.

3. Missing the advance tax interest calculation. If your tax liability exceeds Rs 10,000 after TDS, interest under Section 234B and 234C applies on shortfalls.

4. Ignoring the regime choice. Selecting the wrong tax regime (old vs new) can result in paying more tax than necessary. Run calculations under both before deciding.

Let Tax Garden Handle Your ITR Filing

Filing under the new ITR forms with restructured schedules and updated section references requires careful attention. Tax Garden's tax compliance services cover form selection, document preparation, AIS reconciliation, and timely filing for individuals and businesses.

Frequently Asked Questions

When does ITR filing for AY 2026-27 start?

ITR filing for AY 2026-27 opened on April 1, 2026 after CBDT notified the new forms on March 30, 2026 (with a corrigendum on April 10, 2026). The deadline for ITR-1 and ITR-2 (non-audit) is July 31, 2026; for ITR-3 and ITR-4 (non-audit) it is August 31, 2026; audit cases under Section 44AB file by October 31, 2026.

What is the difference between Tax Year and Assessment Year?

The new Tax Year concept merges the old Financial Year and Assessment Year into a single term. Tax Year 2026-27 runs from April 1, 2026 to March 31, 2027. For AY 2026-27, you are still filing on FY 2025-26 income under the transitional framework.

Can I still use the old tax regime for AY 2026-27?

Yes, both the old and new tax regimes are available. However, if you have business income, the regime choice is locked once selected and cannot be changed year to year without specific conditions.

What happens if I file ITR after the deadline?

A belated return can be filed until December 31 of the assessment year, but you will face a late fee of up to Rs 5,000 under Section 234F and lose the ability to carry forward certain losses.

Is Aadhaar-PAN linking mandatory for filing?

Yes, Aadhaar must be linked with PAN to file ITR. If not linked, your PAN becomes inoperative and you cannot file, receive refunds, or complete financial transactions requiring PAN.