Disclaimer: Tax rules are subject to yearly budget changes. Verify against official Income Tax Dept updates.
ApkaFiling
Pricing & Plans Tax Rules Forms & Deadlines Required Documents

Need something else?

Our experts handle 100+ compliance services.

Expert CA Assisted Filing

Accurate Tax Filing.
Complete Peace of Mind.

Select a plan below. Let India's top Chartered Accountants analyze your profile, claim all valid deductions, and file your ITR flawlessly.

Salaried ITR

Perfect for individuals with salary income and standard deductions (House Property, 80C).

₹499 / filing
  • Dedicated CA Assigned
  • Form 16 Review & Data Entry
  • 80C, 80D & HRA Deductions
  • E-Verification Assistance
Most Popular

Capital Gains ITR

Essential for stock traders, mutual fund investors, and crypto holders.

₹1,499 / filing
  • Everything in Salaried Plan
  • Stock & MF P&L Reconciliation
  • Tax Loss Harvesting
  • Multiple Broker Statements
Precise Deductions
100% Notice Protection
Secure Document Vault

Mandatory ITR Filing Rules

Understanding whether you need to file is crucial. Below are the core parameters established by the Income Tax Department of India.

Latest Updates

1. Basic Exemption Limits

You must file an ITR if your gross total income (before deductions) exceeds the basic exemption limit. The New Tax Regime is now the default.

  • New Regime (FY 2024-25) ₹3.0 Lakhs
  • New Regime (FY 2025-26) ₹4.0 Lakhs
  • Old Regime (Below 60 yrs) ₹2.5 Lakhs

Tax rebate makes income tax-free up to ₹7 Lakhs (FY 24-25) and ₹12 Lakhs (FY 25-26) under the New Regime, but filing the ITR is still mandatory if gross income exceeds the basic limits above.

2. High-Value Transactions

Filing is mandatory irrespective of your income level if you fulfill any of the following conditions during the financial year:

  • Spent more than ₹2 Lakhs on foreign travel.
  • Paid electricity bills exceeding ₹1 Lakh.
  • Deposited more than ₹1 Crore in current bank accounts.

3. Choosing the Correct Form

Filing the wrong form makes your return "defective". Our CAs automatically select the right form for you:

ITR-1 (Sahaj): Salary, Pension, 1 House Property (Income up to ₹50L).
ITR-2: Salary + Capital Gains (Stocks/Crypto) or Foreign Assets.
Business Income? If you have freelance or business income, you must file ITR-3 or ITR-4. Please visit our Business Tax portal.

4. Late Filing Penalties (u/s 234F)

The standard deadline for individuals is July 31st. Missing this deadline attracts severe penalties and interest:

  • Income below ₹5 Lakhs ₹1,000 Penalty
  • Income above ₹5 Lakhs ₹5,000 Penalty
  • Interest on Tax Dues 1% per month
Compliance Calendar

Important Tax Deadlines

Missing deadlines not only triggers penalties under Section 234F but also prevents you from carrying forward capital losses. Ensure timely filing.

Individuals & HUF

31st July

Standard Filing Deadline

For salaried individuals, freelancers, and businesses not required to be audited.

FY 2024-25: 31 July 2025
FY 2025-26: 31 July 2026

Audit Cases

31st October

Tax Audit Deadline

For businesses, professionals, and working partners whose accounts must be audited.

FY 2024-25: 31 Oct 2025
FY 2025-26: 31 Oct 2026

Late / Revised

31st December

Belated Return Deadline

The absolute last date to file a belated return (with penalties) or to revise an incorrect return.

FY 2024-25: 31 Dec 2025
FY 2025-26: 31 Dec 2026

Required Documents

You will securely upload these documents directly to your encrypted client vault after selecting your plan. No physical visits required.

PAN & Aadhaar

Mandatory identity proof. Must be linked.

Form 16 / 16A

Provided by employer showing salary/TDS.

Bank Statements

From April 1st to March 31st of the FY.

Capital Gains

P&L reports from Zerodha, Groww, etc.

Running a Business or Freelancing?

This page is dedicated to individuals and salaried employees (ITR-1 & ITR-2). If you have income from a business, profession, or freelance work, you need to file ITR-3 or ITR-4.