Situations this page is built for
- Defective return notice.
- 143(1) intimation with demand.
- 148A notice.
- AIS mismatch or high-value transaction.
Documents and details to keep ready
- Notice PDF with DIN.
- ITR acknowledgement.
- AIS/Form 26AS.
- Bank and income records.
- Deadline screenshot.
Process
Confirm applicability
Identify the exact tax year, financial year, state, portal, form, registration status, threshold, notice section or transaction type.
Reconcile records
Match portal data with books, invoices, challans, certificates, bank entries, payroll, AIS/Form 26AS, GSTR-2B or other source records.
Prepare the filing or response
Draft the return, declaration, registration, correction, computation, notice response or project scope with supporting evidence.
Track acknowledgement
Download acknowledgements, orders, certificates, challans, UDIN, ARN/SRN and follow-up communications for future audit trail.
Common mistakes
- Ignoring 143(1) demand.
- Missing 139(9) response window.
- Replying generically to 148A.
- Not keeping acknowledgement.
ITR Notice FAQ India: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
For AY 2026-27, check the ITR utility, validation rules and official e-filing guidance before relying on secondary summaries.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
ITR Notice FAQ India: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
For AY 2026-27, check the ITR utility, validation rules and official e-filing guidance before relying on secondary summaries.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
What to verify for ITR Notice FAQ India
- Correct financial year, assessment year or tax year.
- Taxpayer type, age category, residential status and business/profession status.
- Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
- AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
- Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
- Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.
ITR Notice FAQ India: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
For AY 2026-27, check the ITR utility, validation rules and official e-filing guidance before relying on secondary summaries.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
What to verify for ITR Notice FAQ India
- Correct financial year, assessment year or tax year.
- Taxpayer type, age category, residential status and business/profession status.
- Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
- AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
- Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
- Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.
ITR Notice FAQ India: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
For AY 2026-27, check the ITR utility, validation rules and official e-filing guidance before relying on secondary summaries.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
What to verify for ITR Notice FAQ India
- Correct financial year, assessment year or tax year.
- Taxpayer type, age category, residential status and business/profession status.
- Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
- AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
- Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
- Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.
ITR Notice FAQ India: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
For AY 2026-27, check the ITR utility, validation rules and official e-filing guidance before relying on secondary summaries.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
What to verify for ITR Notice FAQ India
- Correct financial year, assessment year or tax year.
- Taxpayer type, age category, residential status and business/profession status.
- Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
- AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
- Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
- Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.
Frequently Asked Questions
1. Who is mandatory to file an Income Tax Return (ITR) in India for FY 2025-26?
You must file an ITR if your total income before deductions (like Section 80C, 80D, etc.) exceeds the basic exemption limit (₹4,00,000 under the default New Tax Regime; ₹2,50,000 under the Old Tax Regime). Filing is also mandatory if you hold foreign assets, deposited >₹1 crore in current bank accounts, spent >₹2 lakh on foreign travel, or had TDS/TCS exceeding ₹25,000 (₹50,000 for senior citizens) in the financial year.
2. What is the deadline/due date for filing ITR for FY 2025-26 (AY 2026-27)?
For FY 2025-26 (AY 2026-27), the due date is July 31, 2026, for salaried individuals, pensioners, and other non-audit taxpayers filing ITR-1 or ITR-2. The due date is August 31, 2026, for non-audit freelancers, professionals, and small businesses filing ITR-3 or ITR-4. For taxpayers requiring a tax audit, the due date is October 31, 2026.
3. What happens if I miss the ITR filing deadline? What is the late filing fee?
If you file after the deadline (belated return under Section 139(4)), a late filing fee is charged under Section 234F: ₹5,000 if your total income exceeds ₹5,00,000, and ₹1,000 if your income is ₹5,00,000 or below. The final deadline to file a belated return for FY 2025-26 is December 31, 2026.
4. What are the tax slabs for the default New Tax Regime in FY 2025-26?
The default New Tax Regime slabs are: Up to ₹4,00,000 (Nil), ₹4,00,001 to ₹8,00,000 (5%), ₹8,00,001 to ₹12,00,000 (10%), ₹12,00,001 to ₹16,00,000 (15%), ₹16,00,001 to ₹20,00,000 (20%), ₹20,00,001 to ₹24,00,000 (25%), and Above ₹24,00,000 (30%). Salaried employees get an enhanced standard deduction of ₹75,000.
5. How does the Section 87A rebate work under the New Tax Regime for FY 2025-26?
Under the New Tax Regime, individuals with taxable income up to ₹12,00,000 qualify for a full tax rebate of up to ₹60,000 under Section 87A, making their net tax liability zero. Salaried individuals earning up to ₹12,75,000 can also achieve zero tax after applying the ₹75,000 standard deduction. Under the Old Tax Regime, the rebate applies only for income up to ₹5,00,000 (maximum rebate of ₹12,500).
6. Can I choose between the Old and New Tax Regimes? How do I switch?
The New Tax Regime is the default regime. You can opt-in to the Old Tax Regime at the time of filing your ITR. Salaried employees can switch between regimes every year. Taxpayers with business or professional income can switch back to the Old Regime only once in their lifetime.
7. Can I file my ITR if my employer has not issued Form 16?
Yes, you can file ITR without Form 16. You will need to calculate your salary income using monthly salary slips, bank statements showing salary credits, and verify tax deducted (TDS) using Form 26AS and the AIS (Annual Information Statement).
8. What is the difference between Form 26AS, AIS, and TIS?
Form 26AS is a statement showing tax deducted (TDS), tax collected (TCS), advance tax paid, and tax refunds. AIS (Annual Information Statement) captures all financial transactions (shares, mutual funds, interest, dividends, property, etc.). TIS (Taxpayer Information Summary) is a simplified version of AIS. You must reconcile your ITR figures with all three to avoid mismatch notices.
9. How much time do I have to e-verify my ITR after filing?
For returns filed for FY 2025-26 (AY 2026-27), you must e-verify your ITR within 30 days of filing. If you fail to verify it via Aadhaar OTP, net banking, or physical signature (speed post to CPC Bengaluru) within 30 days, your return will be treated as invalid and not filed.
10. How can I track my Income Tax Refund status?
Log in to the e-filing portal and go to e-File > Income Tax Returns > View Filed Returns to check your status. Ensure your bank account is pre-validated on the e-filing portal and linked with Aadhaar/PAN to receive the refund directly.
11. Is it mandatory to link PAN with Aadhaar? What happens if they are not linked?
Yes, linking PAN with Aadhaar is mandatory. If not linked, your PAN becomes inoperative. You will not be able to file ITR, claim tax refunds, or execute transactions where PAN is mandatory. Additionally, TDS/TCS will be deducted at higher rates (minimum 20%). A late fee of ₹1,000 is required to link them now.
12. What should I do if I get a Defective Return notice under Section 139(9)?
A defective notice is issued if there are errors (e.g. incorrect ITR form, missing schedules, unpaid self-assessment tax). You must log in to the e-filing portal and submit a response correcting the defects within 15 days from the receipt of the notice. Failing to do so makes your return invalid.
13. Can I file a revised return to correct mistakes in my ITR? What is the deadline?
Yes, under Section 139(5), you can file a revised return to correct any errors or omissions in your original filing. The deadline to file a revised return for FY 2025-26 is March 31, 2027.
14. Is agricultural income tax-free? Do I need to report it?
Agricultural income is exempt from tax under Section 10(1), but you must report it in your ITR. If your agricultural income exceeds ₹5,000 and your other taxable income exceeds the basic exemption limit, the agricultural income is integrated to compute the final tax rate applicable to your non-agricultural income.
15. What is an Updated Return (ITR-U)? When can it be filed?
Under Section 139(8A), you can file an Updated Return (ITR-U) within 24 months from the end of the relevant Assessment Year (for FY 2025-26, until March 31, 2029) to declare additional income. It requires paying an additional tax of 25% (if filed within 12 months) or 50% (if filed within 24 months). It cannot be used to claim refunds or increase losses.