Who must file an income tax return in India, the tax year and deadline, what documents you need, how to file with Central Board of Indirect Taxes and Customs (CBIC), and what happens if you are late.
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Updated for 2026
Last reviewed September 2026
Who must file
In most countries, anyone with income above the tax-free amount who was not fully taxed through payroll withholding must file: the self-employed, landlords, company directors and anyone with more than one income source. Companies file their own return. Check Central Board of Indirect Taxes and Customs (CBIC)'s rules for employees, who are sometimes exempt or auto-assessed.
Anyone with gross income above the basic exemption (₹3 lakh under the new regime; ₹4 lakh from FY 2025-26), plus anyone with foreign assets, large deposits or a refund to claim.
Tax year and deadline
Every country fixes a tax year and a filing deadline a few months after it ends. Central Board of Indirect Taxes and Customs (CBIC) publishes both. Put the deadline in your calendar with a reminder a month before, because late filing is penalised even when no tax is due.
Tax year: 1 April to 31 March.
Financial year 1 April to 31 March. ITR due 31 July for non-audit cases (15 September for FY 2024-25) and 31 October for audited businesses.
What you need
Your GSTIN and login for Central Board of Indirect Taxes and Customs (CBIC)'s online service.
Employment income statements from each employer showing pay and tax withheld.
Your invoices, bank statements and expense records if you are self-employed.
Certificates for pension contributions, insurance, donations and other reliefs you will claim.
Last year's return, to check nothing is missed.
Filing step by step
Log in to the Income Tax e-filing portal with PAN and check Form 26AS and AIS for TDS and reported income.
Pick the form: ITR-1 for salary, ITR-4 for presumptive business income, ITR-3 for other business income.
Choose the old or new regime, enter deductions and verify the tax computation.
E-verify with Aadhaar OTP within 30 days of filing.
Employees and salary tax
Employers in India withhold income tax from salaries under the FY 2025-26 (new regime) bands and pay it to Central Board of Indirect Taxes and Customs (CBIC). The India salary tax calculator shows the tax and take-home for any gross salary, which is a quick way to check your payslip before you file.
If you are late
Late returns attract a fixed penalty and late payment attracts interest, both set by Central Board of Indirect Taxes and Customs (CBIC). File even if you cannot pay in full; penalties for not filing are usually heavier than for paying late, and most authorities allow instalment plans.
Questions people ask
Do I need to file if my employer already deducted tax?
It depends on India's rules. Some countries require every taxpayer to file, some auto-assess employees, others exempt employees with a single employer and no other income. The rule for India is set out above.
What if I had no income?
If you are registered with Central Board of Indirect Taxes and Customs (CBIC), you may still have to file a nil return. Failing to do so is treated as a late return in many countries.
Can I file late without a penalty?
Rarely. Some authorities allow an extension if requested before the deadline. Otherwise file as soon as possible; penalties often grow with time.
Should I use an accountant?
If you are employed with no other income, the online service is designed for you. If you run a business or have foreign income or property, an accountant usually saves more than the fee.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Central Board of Indirect Taxes and Customs (CBIC) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Central Board of Indirect Taxes and Customs (CBIC).
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