Topic
Income tax returns, refunds, notices and deductions under India's income-tax law.
58 storiesLatest 11 Oct 2026, 23:19 IST
Tax/
Resident taxpayers who paid tax abroad can claim a foreign tax credit by filing Form 67 under Rule 128 of the Income-tax Rules, 1962. Here is the deadline, the lower-of cap and a worked FY 2025-26 example.
NRI
Most NRIs file ITR-2, while business income means ITR-3. Section 115BAC makes the new regime the default for FY 2025-26 - here is how it strips deductions and how the India-US DTAA allocates tax.
Tax
Filed your ITR but spotted an error before e-verifying? The Discard Return facility lets you nullify an unverified return and file fresh for AY 2026-27 - here is how it differs from a revised return, and the section 234F cost once the due date has gone.
Tax
CBDT Circular No. 6/2025 moved the AY 2025-26 ITR due date for non-audit taxpayers from 31 July to 15 September 2025 under section 119 - here is what it means for your section 234A interest and late fee.
Tax
Belated returns under section 139(4) run until 31 December 2026 for AY 2026-27; revised returns under section 139(5) until 31 March 2027. Here is which door is open and until when.
Tax
Locked out of your e-Filing password? Use the Income Tax Department pre-login ITR Status service with your 15-digit acknowledgement number and a 6-digit OTP to see whether your return is submitted, verified or processed.
Tax
A Section 139(9) defective-return notice gives you just 15 days to fix the defect online or your ITR turns invalid, triggering the Section 234F fee, 234A interest and lost loss carry-forward.
Tax
Refund Failed does not mean rejected. Where refund status sits on the e-Filing portal, what Issued, Partially Adjusted, Fully Adjusted and Failed mean, and the four bank defects that stop a credit.
Tax
ITR due dates for AY 2026-27 under Section 139: 31 July 2026 for non-audit individuals, belated returns until 31 December 2026, plus the 234F fee and a worked new-regime tax computation.
Tax
Uploading your ITR is not filing it. Verify within 30 days and your upload date stands; miss the window and the verification date becomes your filing date, triggering Section 234F.
Tax
CPC has proposed adding income to your ITR under Section 143(1)(a) and you have 30 days to reply. Here is what the notice means, the statute behind it, and how to Agree or Disagree variance by variance.
Tax
Filed your ITR but the refund hasn't landed? Here's how to check your ITR status pre-login and post-login, read every processing stage under Section 143(1), and unstick a stalled refund for AY 2025-26.
Markets
The 31 July and 31 August 2026 ITR due dates for AY 2026-27 have closed. The watch now turns to the 7 and 15 September deposit deadlines, the 5-7 October RBI MPC, and the 1961-to-2025 Act transition.
Tax
Missed the 31 December belated-return deadline but owed a refund? Section 119(2)(b) and CBDT Circular 11/2024 let you file after condonation of delay — here is the exact procedure, limits and timeline.
Tax
Since 1 August 2022 you have just 30 days to e-verify your income tax return before it is treated as never filed. Here are the eight modes and the 234F and 234A cost of missing the deadline.
Tax
Missed every ITR deadline but still owed a refund or a loss carry-forward? Section 119(2)(b) and CBDT Circular 11/2024 keep one door open. Here is the statutory route, with a worked Rs 30,000 refund example.
Tax
Filed your ITR expecting a refund but got a Section 143(1) demand instead? A TDS mismatch between your return and Form 26AS is the usual culprit. Here is how to find and fix it for AY 2026-27.
Tax
Filing your ITR is only half the job. You have 30 days from filing to e-verify, or the return is invalid and your refund freezes. Here are all five methods and the exact deadline arithmetic.
Tax
Missed the 31 July 2026 ITR deadline for AY 2026-27? Here is how the belated (139(4)), revised (139(5)) and updated ITR-U (139(8A)) windows work, with the fees, dates and worked tax maths.
Tax
Uploaded your ITR but forgot to e-verify? Under CBDT Notification 2/2024 you have 30 days from filing to verify, or the return is treated as invalid. Here is what that costs and how to fix it.
Tax
Uploading your ITR is only half the job. Under CBDT Notification No. 2/2024, you have 30 days to e-verify - miss it and the return is invalid, as if never filed. Here is the statute and the fix.
Tax
Forgot to declare FD interest or a capital gain after the revised-return window shut? Section 139(8A) lets you file an updated return (ITR-U) within 48 months, but at 25% to 70% extra tax under Section 140B.
Tax
A Section 139(9) defective return notice gives you 15 days to fix the defect. Here is the statute, a worked salary recomputation, and the penalties if you miss the window.
Tax
Missed every ITR deadline but owed a refund? Section 119(2)(b) lets you file after the delay is condoned. Here is the exact step-by-step procedure, the offline-only 139(9A) route, and a worked refund example.
Tax
Verify your ITR within 30 days of uploading or the return is treated as filed on the verification date. Here is what Sections 234F, 234A and 139(4) cost a late verifier for FY 2025-26.
Markets
For AY 2026-27 the ITR due date is 31 July 2026 for non-audit taxpayers and 31 October 2026 where accounts need audit, with the audit report due 30 September 2026. What to watch before you file.
Tax
Missed the belated-return deadline with a refund unclaimed? Section 119(2)(b) read with CBDT Circular 11/2024 lets a competent authority condone the delay so you can still file your ITR and claim it.
Tax
Section 112A exempts the first Rs 1,25,000 of long-term equity gains each year and taxes the rest at 12.5% for transfers on or after 23 July 2024. Worked example, common ITR mistakes and FAQ.
Tax
The 30-day ITR e-verification rule under Notification No. 2/2024 decides whether your return is on-time, belated, or invalid. Here are the five methods, the timeline, and the rupee cost of missing it.
Tax
Miss the 30-day ITR e-verification window and your date of filing shifts to the verification date, turning an on-time return belated. Here is the rule, the cost, and the fix.
Tax
A wrong line in your Annual Information Statement flows into TIS and your pre-filled ITR. Here is how to submit transaction-level AIS feedback so the correction propagates - with a worked salary example.
Tax
A Section 139(9) defective return notice gives you just 15 days to fix the error before your ITR is declared invalid. Here is the statute, a worked salary example, and the exact portal steps.
Tax
Since Notification No. 2/2024, you get just 30 days to e-verify your ITR. Miss it and a timely return turns belated, triggering Section 234F fees and 234A interest. Here is the rule, the rupee cost, and how to stay safe.
Tax
Verify your ITR after 30 days and the verification date becomes your filing date, turning an on-time return belated under Section 234F. Here is the fix and the condonation route.
Tax
Since AY 2023-24, Form 26AS shows only TDS/TCS while the AIS carries all your other income. Here is what each statement reveals and how to reconcile both before filing.
Tax
The Annual Information Statement under Section 285BB pre-fills your ITR and lets the tax department cross-check what you report. Here is how to read it, reconcile every line, and file feedback before 31 July 2026.
Markets
The income-tax return for AY 2026-27 is due 31 July 2026. Here is what tomorrow's compliance calendar holds, why Section 139(1) governs loss carry-forward, and the rates that shape your filing.
Tax
Filing your ITR is only half the job - you have 30 days to e-verify. Miss it and your return turns invalid, the furnishing date shifts, and late-filing consequences follow. Here is the statutory position and the numbers.
Tax
Form 26AS shows only TDS, but your Annual Information Statement (AIS) reports savings interest, dividends and property deals too. Reconcile both before filing your AY 2026-27 ITR.
Tax
Your ITR is filed and verified but the refund hasn't landed. Learn to read your income tax refund status for AY 2026-27 and fix the five technical reasons refunds fail.
Tax
Upload your ITR but skip e-verification within 30 days and the law treats it as never filed - triggering a Section 234F fee up to Rs 5,000 and Section 234A interest. Here is how to fix it.
Tax
Missed reporting income after the revised-return deadline? Section 139(8A) ITR-U gives a second chance, but Section 140B adds 25% to 70% additional tax. Worked example, rules and FAQ.
Tax
Form 26AS, AIS and TIS each show a different slice of your tax footprint. Here is how to reconcile all three under Section 285BB and Rule 114E before you file your FY 2025-26 ITR.
Tax
Salaried filers reach for ITR-1 by habit, but a single equity gain, foreign asset or crypto holding bars it for AY 2026-27. Here is the exact eligibility line and a worked ITR-2 computation.
Tax
AIS now drives your prefilled ITR for AY 2026-27, with 26AS reduced to a tax-credit ledger. Here is how to reconcile all three before filing.
Markets
Tomorrow's watchlist tracks the 76-day countdown to the 31-Jul-2026 ITR deadline for FY 2025-26 non-audit filers, with Section 234F late fees and the ITR-U trapdoor explained.
Tax
AIS pulls SFT, securities, and remittance data that Form 26AS misses. Here is the reconciliation playbook FY 2024-25 ITR filers need before CPC issues a Section 143(1)(a) variance notice.
Tax
Decode CPC Bengaluru's three-column intimation under Section 143(1) of the Income-tax Act 1961, the six adjustment grounds, and how to file a Section 154 rectification inside the 30-day window.
Tax
When TDS reappears or a deduction is missed, Section 139(5) and Section 139(4) of the Income Tax Act 1961 sit one paragraph apart but produce very different outcomes for refunds, late fees, and losses.
Tax
Missed the ITR deadline and stand to lose a refund or carry-forward loss? Section 119(2)(b) lets CBDT condone the delay up to 6 assessment years back. Here is how the application works.
Tax
Section 139(9) treats your ITR as invalid if the defect is not fixed in 15 days. Here are the trigger codes, e-Proceeding response steps and the cost of missing the window.
Markets
Why the 31 July 2026 ITR due date anchors May's tax planning, plus the GSTR-1, TDS deposit, PF, and pre-MPC market signposts traders should mark before Monday opens.
Tax
Section 139(8A) lets you file an updated return up to 24 months after AY end. The price: 25% surcharge in year one, 50% in year two — and several hard eligibility bars.
Tax
ITR processed but refund stuck? Most failures trace back to bank pre-validation. Step-by-step CBDT-approved fix to re-validate, re-issue and claim Section 244A interest.
Markets
Every confirmed Income Tax, GST and SEBI compliance deadline for May 2026, from TDS deposits and Form 16 prep to FY 2025-26 results filings and Form 15G/H cut-offs.
Tax
What a Section 143(2) scrutiny notice really means under faceless assessment, who gets one, how to reply on the e-Proceedings portal, and a worked AY 2025-26 ITR case.
Tax
The income tax return filing deadline for AY 2027-28 is 31 July 2026. CBDT has released updated ITR forms with new schedules for capital gains and the revised new regime. Here is your complete filing guide.
Tax
The Union Budget 2026-27 left personal income tax untouched — slabs, the Rs 75,000 standard deduction and the Section 87A rebate all continue — while staggering ITR deadlines and promising rule-based compliance for small taxpayers. [Corrected]
