ITR-1 (Sahaj)
For eligible resident individuals with specified income sources such as salary/pension, house property and other sources, subject to form-specific limits and exclusions.
Income tax services
Income Tax Return (ITR) Filing & Tax Advisory
Professional assistance for accurate and timely Income Tax Return filing for salaried individuals, professionals, businesses, investors, property owners, NRIs and other taxpayers.
ITR & income-tax assistance
Accurate ITR filing
Tax planning & compliance
Capital gains reporting
Business & professional income
Refund assistance
Revised / belated returns
Income Tax notice assistance
ITR applicability
Who Should File an Income Tax Return?
ITR filing requirements depend on total income, type of income, age, tax regime, specified financial transactions, refund/loss requirements and other statutory conditions.
Salaried employees
Pensioners
Self-employed professionals
Proprietors and business owners
Partners / directors where applicable
Freelancers and consultants
Persons earning rental income
Persons having capital gains
Persons earning interest or other income
NRIs having taxable income in India
Persons claiming eligible refunds
Persons carrying forward eligible losses
Persons covered by mandatory filing conditions
Having TDS deducted does not always mean that your tax compliance is complete. The correct Income Tax Return may still need to be filed depending on your income and applicable legal requirements.
ITR form selection
Types of ITR Forms
Selecting the wrong ITR form can result in defects, incorrect reporting or compliance issues.
ITR-2
For eligible individuals/HUFs without business or professional income, including applicable capital gains, multiple properties and other eligible income cases.
ITR-3
For individuals/HUFs having income from profits and gains of business or profession, subject to applicable rules.
ITR-4 (Sugam)
For eligible taxpayers using presumptive taxation under applicable provisions, subject to statutory conditions and exclusions.
ITR-5
Broadly relevant for eligible firms, LLPs, AOPs, BOIs and other specified persons.
ITR-6
Broadly relevant for companies other than those claiming exemption under the relevant provision.
ITR-7
Broadly relevant for persons/entities required to furnish returns under specified sections, including eligible trusts/institutions and other specified entities.
Not sure which ITR applies to you?
Contact us and we will help determine the appropriate return based on your income profile.
Income coverage
Types of Income We Handle
Tax treatment depends on individual facts, documents and applicable law.
Salary & Pension
- Salary income
- Pension
- Multiple employers
- Form 16 reconciliation
- Allowances and eligible deductions
House Property
- Rental income
- Self-occupied property
- Multiple house properties
- Home-loan interest reporting
- Co-owned property situations
Business Income
- Proprietorship
- Trading
- Retail/wholesale business
- Manufacturing/service businesses
- Presumptive taxation where eligible
- Books-based returns
Professional Income
- Doctors
- Consultants
- Chartered professionals
- Lawyers
- Architects
- Freelancers
- Other professionals
Capital Gains
- Sale of property
- Shares
- Mutual funds
- Securities
- Other capital assets
- Short-term and long-term capital gains
- Exemptions subject to eligibility
Other Sources
- Bank interest
- FD/RD interest
- Dividend income
- Family pension
- Other taxable receipts
NRI / Foreign Matters
- NRI tax return filing
- Indian-source income
- Property/rental income
- Capital gains
- Foreign income/assets disclosure where applicable
Tax regime review
Old Tax Regime vs New Tax Regime – Which Is Better for You?
The appropriate regime depends on income, deductions, salary structure, investments, home-loan position, business/professional income and statutory rules for switching or choosing regimes.
Old Regime
May allow various eligible deductions and exemptions subject to law. Suitability depends on taxpayer-specific calculations and documentation.
New Regime
Different slab structure and deduction/exemption framework. It is the default regime under current law for specified taxpayers, subject to applicable provisions and opt-out rules.
Documents
Documents Required for ITR Filing
Documents required may vary depending on the taxpayer’s income sources and applicable ITR form.
Basic documents
- PAN
- Aadhaar
- Bank account details
- Contact details
Salary income
- Form 16
- Salary slips, if required
- Details of salary from multiple employers
Tax information
- Form 26AS
- AIS
- TIS
- TDS/TCS certificates, where applicable
Interest income
- Bank interest certificates/statements
- FD/RD interest details
House property
- Rent details
- Municipal tax details where applicable
- Home-loan interest certificate
- Property ownership details
Capital gains
- Property purchase/sale documents
- Brokerage/capital gain statements
- Share and mutual-fund transaction statements
- Cost/acquisition information
- Exemption-supporting documents, where applicable
Business / profession
- Profit & Loss Account
- Balance Sheet, where applicable
- Books/records
- Bank statements
- GST information where relevant
- TDS details
- Expense details
- Turnover/gross receipt details
Deductions / tax benefits
- Insurance/investment proofs
- NPS details
- Health insurance
- Donations
- Education-loan interest
- Home-loan information
- Other eligible deduction documents
Process
Our ITR Filing Process
The filing process is organised around document review, accurate tax computation, correct form selection and post-filing support.
- 1
Share your details
Client shares basic information and relevant documents.
- 2
Income & tax review
Review Form 16, AIS, TIS, Form 26AS, income sources, TDS/TCS, taxes paid, deductions and capital gains.
- 3
Tax computation
Calculate taxable income and tax liability/refund as per applicable provisions.
- 4
Tax regime review
Where applicable, compare available tax-regime options and determine appropriate treatment.
- 5
ITR preparation
Prepare the correct ITR with proper income classification and disclosures.
- 6
Review & filing
Review key details before electronic filing.
- 7
E-verification
Guide/assist with e-verification within the applicable statutory time.
- 8
Post-filing support
Assist with acknowledgement, refund tracking, intimation review, defective returns and notice-related support where separately applicable.
Due dates
Important Income Tax Return Due Dates
Due dates may be extended by the Government/CBDT. Always verify the applicable due date for the relevant Assessment Year and taxpayer category.
Individuals / non-audit taxpayers
For AY 2026-27, official Income Tax Department FAQ indicates 31 July 2026 or 31 August 2026 for non-audit cases. The exact applicable date should be checked for the taxpayer category and latest CBDT extensions.
Taxpayers requiring audit
Audit cases follow a different due-date framework, and the audit report is generally furnished before the return due date.
Transfer-pricing / reporting cases
Specified international/domestic transaction cases may have a separate return timeline.
Belated return
For AY 2026-27, official FAQ states a belated return may be furnished on or before 31 December 2026 or before completion of assessment, whichever is earlier.
Revised return
For AY 2026-27, official FAQ states revision is governed by the Income-tax Act, 1961 and may be filed before the expiry of the relevant assessment year or completion of assessment, whichever is earlier.
What happens if ITR is filed late?
- Late filing fee under applicable provisions
- Interest, where applicable
- Restrictions on carrying forward certain losses
- Delay in processing/refund
- Compliance complications
- Reduced time available to correct errors
- Other consequences depending on facts
Missed the ITR Due Date?
A belated return may still be possible subject to statutory time limits. Fee, interest and other consequences should be reviewed.
Missed the ITR Due Date? Contact UsPost-filing and correction
Belated, Revised, Updated Returns & Refunds
Different remedies apply to different situations. Eligibility, deadline and tax impact should be checked before proceeding.
Belated Return Filing
A taxpayer who misses the original due date may, subject to law and time limits, still be able to file a belated return. Additional fee, interest and loss carry-forward restrictions may apply.
File a Belated Return →Revised ITR
A revised return may help correct eligible mistakes such as omitted income, wrong bank details, incorrect deductions, missed capital gains, interest income or tax-credit errors.
Get My ITR Corrected →Updated Return (ITR-U)
Eligible taxpayers may be able to update certain filed or missed returns within the statutory framework, subject to restrictions, additional tax and time limits. ITR-U is not a universal correction mechanism.
Check ITR-U Eligibility →Income Tax Refund Assistance
Review excess TDS, advance tax, self-assessment tax mismatch, pending refund, bank validation issue, processing delay, demand adjustment or missing tax credits.
Need Help With a Refund? →Specialist ITR matters
Capital Gains, Business ITR, Tax Audit & AIS Review
Some tax returns need deeper review because the form, disclosure schedule and tax treatment can materially change the outcome.
Capital Gains & Investment Tax Return Filing
Sale of property, land, shares, mutual funds, securities and other capital assets require correct classification, cost records, indexed cost where legally applicable, transfer expenses, exemption review and ITR form selection.
Get Capital Gains Tax AssistanceITR Filing for Businesses & Professionals
Support for proprietors, professionals, consultants, freelancers, small businesses, traders and service providers with presumptive taxation review, turnover analysis, profit computation, books, tax audit applicability and GST-vs-ITR reconciliation.
Discuss Your Business ITRDoes Your Business or Profession Require a Tax Audit?
Tax-audit applicability depends on turnover/gross receipts, nature of activity, cash receipt/payment conditions, presumptive taxation, profit declared and other statutory conditions. It should not be reduced to one universal number.
Check Tax Audit ApplicabilityMismatch in AIS, TIS or Form 26AS?
AIS, TIS and Form 26AS can show wrong income, duplicate transactions, TDS mismatch, property transactions, high-value transactions, bank interest, securities transactions or third-party reporting errors. These records should be reviewed carefully rather than copied blindly.
Get Your Tax Records ReviewedNotices and communications
Received an Income Tax Notice or Communication?
The response depends on the exact section, notice date, assessment year, facts and deadline. Do not ignore an Income Tax notice.
Defective return communication
Intimation and tax-demand issues
Adjustment-related communications
Information/document requests
Scrutiny/assessment notices
Reassessment-related notices
Penalty communications
Outstanding demand
Other portal communications
Why choose us
Why Choose Rajiv Malik & Associates?
Professional Chartered Accountant support focused on accurate reporting, document review and compliance-safe decision making.
Professional Review
Return reviewed based on the client’s income profile and available documents.
Correct ITR Selection
Appropriate return form based on applicable income sources and eligibility.
Tax Compliance Focus
Proper reporting of income, tax credits and relevant disclosures.
Capital Gains Support
Assistance for property, shares, mutual funds and other capital assets.
Business & Professional Returns
Support for proprietors, professionals, consultants and businesses.
Post-Filing Assistance
Support for eligible corrections, refund issues and tax communications.
WhatsApp enquiry
Choose your income-tax requirement
Open WhatsApp with a prefilled service-specific message. Please do not share OTPs, passwords or unnecessary confidential records in public messages.
Salaried ITRBusiness / Professional ITRCapital Gains ITRNRI ITRBelated ReturnRevised ReturnITR-U / Updated ReturnIncome Tax Refund IssueIncome Tax NoticeOther Income Tax Assistance
Need Help Filing Your Income Tax Return?
Whether you are a salaried individual, professional, business owner, investor, property seller or NRI, get professional assistance for accurate ITR filing and income-tax compliance.
Rajiv Malik & Associates, Chartered Accountants, Ambala, Haryana. Online assistance available for clients across India, where applicable.
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Explore →FAQ
Income Tax Return FAQs
General information only. Specific filing positions depend on current law and documents.
Who is required to file an Income Tax Return?
ITR filing depends on income, taxpayer category, age, specified financial transactions, refund/loss requirements and other statutory conditions. The facts should be reviewed for the relevant assessment year.
Which ITR form should I file?
The correct form depends on income sources, residential status, business/professional income, capital gains, assets, entity type and form-specific exclusions.
Can I file ITR if Form 16 is not available?
Yes, in many cases a return can be prepared using salary records, Form 26AS, AIS/TIS and other documents, but the figures should be reconciled carefully.
Is ITR filing required if TDS has already been deducted?
TDS deduction does not always complete tax compliance. A return may still need to be filed depending on income and legal requirements.
Can I claim a refund by filing ITR?
If excess tax has been deducted or paid, an eligible refund may be claimed through a properly filed return, subject to processing and verification.
What if I missed the original ITR due date?
A belated return may be available within statutory time limits, but fee, interest and restrictions may apply.
Can I correct a mistake after filing my ITR?
A revised return may be possible within the applicable statutory deadline if the return is eligible for revision.
What is ITR-U?
ITR-U is an updated return mechanism subject to statutory restrictions, additional tax and time limits. It is not suitable for every correction.
Which ITR is used for capital gains?
Capital gains often require ITR-2 or ITR-3 depending on whether business/professional income is also present and other facts.
How is property-sale income reported?
Property-sale reporting generally requires sale/purchase details, cost records, transfer expenses and exemption review, with classification depending on law and facts.
Do share and mutual-fund transactions need to be reported?
Reportability depends on transaction type, gains/losses and applicable schedules. Capital-gain statements should be reconciled before filing.
Is bank FD interest taxable/reportable?
Interest income is generally reviewed and reported as applicable, even where TDS has been deducted.
What is AIS?
AIS is an Annual Information Statement showing information reported to the Income Tax Department from multiple sources.
What is the difference between AIS, TIS and Form 26AS?
Form 26AS focuses on tax credits and selected information, while AIS/TIS provide broader information and a taxpayer-information summary for return preparation.
What should I do if AIS contains incorrect information?
Do not copy incorrect entries blindly. Reconcile documents, provide feedback where appropriate and prepare the return based on supportable facts.
Which documents are required for ITR filing?
Documents depend on income sources and form. PAN, Aadhaar, bank details, Form 16, AIS/TIS, Form 26AS, income records and deduction proofs are common starting points.
How long does an income-tax refund take?
Refund timing depends on return processing, e-verification, bank validation, tax-credit matching and whether any adjustment or communication is issued.
What should I do if my refund is pending?
Check e-verification, processing status, bank validation, outstanding demand, intimation and tax-credit reconciliation.
What happens if I receive an Income Tax notice?
Check the exact section, notice date, assessment year, deadline and requested response before replying.
Can Rajiv Malik & Associates assist with ITR filing online/remotely?
Yes. Assistance can be coordinated online where documents and facts can be reviewed properly.