ITR FILING IN RAIPUR 2026: COMPLETE GUIDE TO FORMS, DUE DATES & TAX COMPLIANCE
Filing an Income Tax Return (ITR) is an important yearly compliance for taxpayers in India. An ITR records a person’s income, deductions, taxes paid and tax liability for a financial year. However, not every taxpayer uses the same ITR form. The correct form depends on the taxpayer’s income, source of income, business activities and other conditions. For FY 2025–26 (1 April 2025 to 31 March 2026), taxpayers will file their returns for Assessment Year (AY) 2026–27. This guide explains the different ITR forms, who can use them, the applicable due dates and other important points.
What is an Income Tax Return?
An Income Tax Return is a form that a taxpayer files with the Income Tax Department to report income earned during a financial year.
It may include:
- Salary or pension
- Income from business or profession
- Rental income
- Interest income
- Dividend income
- Capital gains
- Foreign income, where applicable
- Other taxable income
Note- The taxpayer also reports eligible deductions, taxes already paid and the final tax liability.
Who Needs to File an ITR?
ITR filing does not apply only to salaried employees. Different taxpayers may have different filing requirements.
An ITR may be required for:
- Salaried individuals
- Self-employed persons
- Business owners
- Professionals
- Hindu Undivided Families (HUFs)
- Partnership firms
- Limited Liability Partnerships (LLPs)
- Companies
- Trusts and certain institutions
- Other persons covered by the Income Tax Act
Certain conditions can also require a person to file a return even when the final tax payable is low or nil. Therefore, taxpayers should check their filing requirement instead of looking only at the amount of tax payable.
Types of ITR Forms and Their Due Dates
The Income Tax Department uses different ITR forms for different taxpayers. Choosing the correct form is important because an incorrect form can lead to filing issues.
1. ITR-1 – Sahaj
Who can file ITR-1?
ITR-1 generally applies to an eligible resident individual who is not a Not Ordinarily Resident (RNOR) and whose total income does not exceed ₹50 lakh, subject to the conditions of the form.
It can cover income from:
- Salary or pension
- One house property
- Other sources such as interest, family pension and dividends
- Agricultural income up to ₹5,000
- Long-term capital gains under Section 112A up to ₹1.25 lakh
The Income Tax Department also lists conditions under which a person cannot use ITR-1. These include certain cases involving business income, short-term capital gains, foreign assets or income, directorship in a company and other specified situations.
Due Date for ITR-1 – AY 2026–27: 31 August 2026 for eligible taxpayers who do not need a tax audit.
2. ITR-2
Who can file ITR-2?
ITR-2 applies mainly to individuals and HUFs who do not have income from business or profession.
It can apply where the taxpayer has:
- Salary or pension income
- Income from house property
- Capital gains
- Income from other sources
- Foreign income or foreign assets, where applicable
For example, an individual with salary income and capital gains from the sale of shares may need to use ITR-2 if the person does not qualify for ITR-1.
3. ITR-3
Who can file ITR-3?
ITR-3 generally applies to individuals and HUFs having income from business or profession.
It may apply to:
- Business owners
- Professionals
- Freelancers
- Consultants
- Individuals with business income
- HUFs carrying on business or profession
A taxpayer may also have salary, house property, capital gains or other income along with business or professional income.
Due Date for ITR-3 – AY 2026–27
- 31 August 2026 where the taxpayer does not fall under the audit category.
- 31 October 2026 where the taxpayer is required to get accounts audited, subject to the applicable provisions.
Note– The Income Tax Department’s AY 2026–27 guidance confirms that ITR-3 applies to individuals and HUFs having profits and gains from business or profession.
4. ITR-4 – Sugam
Who can file ITR-4?
ITR-4 is a simplified return for eligible:
- Resident individuals
- HUFs
- Firms other than LLPs
It applies to taxpayers who meet the conditions for the presumptive taxation scheme.
It can cover eligible income under provisions such as:
- Section 44AD – eligible business
- Section 44ADA – eligible profession
- Section 44AE – certain businesses involving goods carriages
The taxpayer must satisfy the conditions prescribed for ITR-4.
The due date for ITR-4 for AY 2026–27 is 31 August 2026 for taxpayers who do not need a tax audit.
5. ITR-5
Who can file ITR-5?
ITR-5 generally applies to entities such as:
- Partnership firms
- LLPs
- Association of Persons (AOPs)
- Body of Individuals (BOIs)
- Certain other eligible entities
Note- The exact filing requirements depend on the nature of the entity and the applicable provisions.
Due Date for ITR-5 – AY 2026–27
Generally:
- 31 October 2026 where audit applies.
- 30 November 2026 for certain taxpayers covered by specified transfer-pricing requirements.
6. ITR-6
Who can file ITR-6?
ITR-6 applies to companies that are not claiming exemption under Section 115BAA of the Income Tax Act 2025. This form is generally relevant to companies that need to report their business income and other taxable income.
The due date for ITR-6 for AY 2026–27 is 31 October 2026 for companies that are required to get their accounts audited. Companies covered by transfer-pricing rules may have a later due date of 30 November 2026.
7. ITR-7
Who can file ITR-7?
ITR-7 applies to certain persons and entities that fall under specific provisions of the Income Tax Act.
It can include:
- Certain charitable or religious trusts
- Certain political parties
- Certain institutions
- Certain other persons required to file returns under specified provisions
The exact requirement depends on the applicable section and status of the taxpayer.
The due date for ITR-7 for AY 2026–27 is 31 October 2026 for taxpayers who are required to get their accounts audited. For certain taxpayers covered by transfer-pricing rules, the due date may be 30 November 2026.
Quick ITR Due Date Table 2026
| ITR Form | Main Users | Normal Due Date* |
| ITR-1 | Eligible salaried/resident individuals | 31 August 2026 |
| ITR-2 | Individuals/HUFs without business or professional income | 31 August 2026 |
| ITR-3 | Individuals/HUFs with business or professional income | 31 August 2026 |
| ITR-4 | Eligible taxpayers under presumptive taxation | 31 August 2026 |
| ITR-5 | Firms, LLPs, AOPs, BOIs and certain other entities | 31 October 2026 |
| ITR-6 | Companies not claiming exemption under Section 11 | 31 October 2026 |
| ITR-7 | Certain trusts, institutions and specified persons | 31 October 2026 |
Note- The actual due date can depend on audit requirements and other conditions.
Important Tax Dates Besides ITR Filing
- 31 August 2026- This is the extended due date for eligible taxpayers who are not covered by the tax-audit category. The Income Tax Department’s current communications confirm this date for AY 2026–27.
- 30 September 2026- This is generally relevant for the tax audit report where tax audit applies.
- 31 October 2026- This is generally the ITR deadline for taxpayers whose accounts require tax audit.
- 30 November 2026- This applies to certain taxpayers with specified international or domestic transactions and other cases covered by the relevant provisions.
What Happens If You Miss the ITR Due Date?
A Revised ITR is a corrected income tax return filed when a taxpayer finds a mistake or misses any information in the original return. It can be used to correct income details, deductions, bank details or other errors. For AY 2026–27, a revised return can generally be filed up to 31 March 2027, subject to applicable provisions.
ITR Filing and Tax Payment Are Different
Filing an ITR does not always mean that additional tax must be paid. For example, an employer may already deduct TDS from an employee’s salary. A bank may also deduct TDS from interest income. The taxpayer still needs to report the income in the ITR and claim credit for the TDS already deducted. After considering income, deductions, tax credits and applicable tax rules, the taxpayer may receive a refund, have no further tax payable, or need to pay additional tax.
How to Choose the Correct ITR Form?
A simple way to understand the forms is:
- Salary + simple sources of income → ITR-1
- Salary + capital gains/foreign assets, without business income → ITR-2
- Business or professional income → ITR-3
- Eligible presumptive business/professional income → ITR-4
- Firm/LLP/AOP/BOI → ITR-5
- Company → ITR-6
- Specified trusts/institutions/persons → ITR-7
Note– The taxpayer should always check the latest eligibility conditions before filing.
Documents You Should Keep Ready for ITR Filing
Before filing your return, keep the following documents and information ready:
- PAN
- Aadhaar
- Form 16, if applicable
- Form 16A, if applicable
- AIS and TIS
- Form 26AS
- Bank account details
- Interest certificates
- Capital gains statements
- Details of deductions
- Investment documents
- Details of foreign assets or income, where applicable
- Details of business or professional income, where applicable
Note– The AIS and Form 26AS can help taxpayers check income and tax-related information before filing.
ITR Filing Checklist
Before submitting your return, check:
1. Select the correct ITR form.
2. Check your income from all sources.
3. Match TDS with Form 26AS and AIS.
4. Check eligible deductions and exemptions.
5. Check bank account details.
6. Calculate your final tax liability.
7. Pay any outstanding tax, if applicable.
8. Submit the ITR before the applicable deadline.
9. Complete e-verification after filing.
Frequently Asked Questions
1. What is the ITR due date for 2026?
For AY 2026–27, the extended due date for eligible taxpayers who do not require tax audit is 31 August 2026. Audit cases generally have a 31 October 2026 deadline, while certain specified cases have a 30 November 2026 deadline.
2. Which ITR form should a salaried person use?
An eligible salaried individual may use ITR-1 if all the conditions for that form are satisfied. A salaried person with capital gains or other income that makes ITR-1 unavailable may need to use ITR-2.
3. Which ITR form is used for business income?
ITR-3 generally applies to individuals and HUFs having business or professional income. Eligible taxpayers who choose presumptive taxation may use ITR-4, subject to its conditions.
4. Is ITR filing required if TDS has already been deducted?
TDS deduction does not automatically remove the requirement to file an ITR. The taxpayer must report the relevant income and claim the TDS credit while filing the return.
5. Can I file my ITR after the due date?
Yes, a taxpayer may be able to file a belated return after the original due date, subject to the applicable provisions, fees and interest.
6. Can I correct my ITR after filing?
Yes. If you discover an error, you may be able to file a revised return within the permitted time.
Conclusion
ITR filing is an important part of annual tax compliance for individuals, businesses and other taxpayers. Choosing the correct ITR form and filing it before the applicable due date can help avoid late fees, interest and other filing issues. Taxpayers should also check their income, deductions, TDS and tax payments before submitting the return. CorpBuddy, Raipur can assist with ITR filing, tax compliance, TDS, GST and other related financial and legal services.
WRITTEN BY IPSHITA GHOSH (BA LLB) (7TH SEMESTER)
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