Who is required to file income tax return in India?

Filing is mandatory for: (1) Individuals with gross income above ₹3 lakh (new regime) or ₹2.5 lakh (old regime). (2) All registered companies — must file ITR-6 every year, even dormant or zero-income companies. (3) LLPs and Partnership Firms — must file ITR-5 every year. (4) Trusts and NGOs registered under Section 12AB — must file ITR-7. (5) Any person with TDS deducted, foreign assets, or bank deposits over ₹1 crore. Even if no tax is payable, filing may be compulsory.

Which ITR form does a Private Limited Company file?

All companies — Private Limited (Pvt Ltd), Public Limited, One Person Company (OPC) and Producer Companies — file ITR-6, except companies claiming Section 11 exemption (charitable/religious purposes) which file ITR-7. This is mandatory every year regardless of income, activity or dormancy. Non-filing attracts a ₹5,000 late fee, IT Department notices, and potential prosecution under Section 276CC.

What is the due date for company ITR filing for FY 2025-26?

Companies must file ITR-6 by 31 October 2026 for FY 2025-26 (AY 2026-27). All companies require mandatory tax audit under Section 44AB (Form 3CA/3CD). LLPs and Firms file ITR-5 by 31 October 2026. Transfer pricing cases have an extended deadline of 30 November 2026. Individual taxpayers (non-audit) have a 31 July 2026 deadline. Belated returns can be filed until 31 December 2026 with applicable late fees.

What is the difference between ITR-5, ITR-6 and ITR-7?

ITR-5 is for LLPs, Partnership Firms, AOP, BOI and co-operative societies — taxed at flat 30% for firms/LLPs with AMT applicable to LLPs. Partners' share of profit is exempt in their individual ITR under Section 10(2A). ITR-6 is for all companies (Pvt Ltd, OPC, Public Ltd) — taxed at corporate rates (22% under Section 115BAA, 15% for new manufacturing companies, MAT 15% on book profits). ITR-7 is for trusts, NGOs, universities and hospitals claiming exemption under Sections 11, 10(23C) and 139(4A-4F). All three have a 31 October 2026 due date.

Is ITR filing mandatory for a dormant company or LLP with zero income?

Yes. All registered companies (Pvt Ltd, OPC, Public Ltd) must file ITR-6 every year regardless of income, activity or dormancy. Similarly all LLPs must file ITR-5 every year. Non-filing attracts a ₹5,000 late fee under Section 234F, IT Department notices, and potential prosecution under Section 276CC.

What is the corporate tax rate for companies in India FY 2025-26?

Domestic companies: 22% base rate plus 10% surcharge plus 4% cess equals 25.17% effective rate under Section 115BAA. New manufacturing companies set up after October 2019: 15% base rate equals 17.01% effective under Section 115BAB. Companies with turnover up to ₹400 crore: 25% base rate. MAT (Minimum Alternate Tax): 15% of book profit under Section 115JB applies when it exceeds regular tax. Advance tax paid in 4 instalments: June 15, September 15, December 15, and March 15.

New tax regime vs old regime — which is better for FY 2025-26?

The New Tax Regime is the default for FY 2025-26. Effectively zero tax up to ₹12 lakh income (after ₹75,000 standard deduction plus 87A rebate of ₹60,000). New Regime has no deductions (no 80C, 80D, HRA, LTA). Old Regime allows all deductions. General rule: if total deductions exceed approximately ₹3.75 lakh, Old Regime saves more. For companies and LLPs, separate optional corporate regimes (115BAA at 22%, 115BAB at 15%) are evaluated. TAXAJ's CA calculates both regimes with actual numbers before filing.

Can TAXAJ help if I receive an income tax notice after filing?

Yes. Every TAXAJ filing includes 2-year notice support at no extra charge. This covers Section 143(1) intimation/adjustment, Section 148 reassessment notice, Section 139(9) defective return, Section 245 refund adjusted against demand, and any other routine notices. For companies, notice support covers ITR-6 notices and audit-related queries. The 2-year support period runs from the filing date.

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⚠️ ITR Deadline Alert Individuals & HUFs: 31 July 2026 · Companies, LLPs, Trusts: 31 Oct 2026 · Late fee up to ₹5,000

FY 2025-26 (AY 2026-27) · All ITR Forms 1–7 · Filing Open

Income Tax Return
Filing for Everyone
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⏰ FY 2025-26 Deadlines

ITR Filing Due Dates — All Entity Types

Miss the deadline and pay ₹5,000 late fee + 1% interest per month. File on time with TAXAJ.

👤

Individuals & HUF

31 July 2026

ITR-1 / 2 / 3 / 4

🏢

Companies (Mandatory Audit)

31 October 2026

ITR-6

🤝

LLPs, Firms, AOP, BOI

31 October 2026

ITR-5

🏛

Trusts, NGOs, Universities

31 October 2026

ITR-7

⚠️

Belated Return: 31 December 2026 — Late fee ₹1,000 (income <₹5L) or ₹5,000 (income >₹5L) under Section 234F. Interest 1%/month on unpaid tax. Capital losses cannot be carried forward if filed after 31 July 2026.

📊 All Plans & Pricing

Choose Your Entity Type

Select the entity that matches you — we assign the right CA specialist and file the correct ITR form.

💼 Salaried & General Plans

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Salaried — Basic

ITR-1 (Sahaj)

Single employer, standard deductions, income from other sources ≤₹50L.

₹999 excl. GST

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Salaried — Standard

ITR-1 / ITR-2

Multiple employers, job switches, income from other sources. All 80C/80D/HRA optimised.

₹1,499 excl. GST

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Salaried + House Property

ITR-2

Salary + house property income, home loan interest u/s 24(b), let-out or self-occupied.

₹1,999 excl. GST

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Salaried — Multiple Props

ITR-2

Multiple employers + multiple house properties. Complete Schedule HP and deduction optimisation.

₹2,499 excl. GST

📈 Capital Gains & Trading

📈

Capital Gain Plan

ITR-2 / ITR-3

Equity STCG 20%, LTCG 12.5% (above ₹1.25L), property gains, MF redemptions.

₹2,999 excl. GST

📊

F&O / Intraday Trading

ITR-3

F&O income/loss (business income), intraday trading, equity gains. B/S & P&L prepared.

₹4,999 excl. GST

🔁

Crypto Currency Plan

ITR-3

Crypto VDA income at 30% (Sec 115BBH), 1% TDS u/s 194S reconciled, NFT income.

₹5,999 excl. GST

💡

Presumptive (44ADA)

ITR-4 (Sugam)

Freelancers, consultants, doctors — 50% of gross receipts as profit (Sec 44ADA).

₹1,499 excl. GST

💼 Business & Professional

🖥

Business & Professional

ITR-3 / ITR-4

Self-employed, consultants, freelancers below audit threshold. Sec 44AD/44ADA evaluated.

₹2,599 excl. GST

📋

Business (Audit Required)

ITR-3

Turnover above ₹1 crore — mandatory tax audit u/s 44AB. Form 3CD. B/S, P&L, depreciation.

Custom Pricing

📊

Capital Gains + Business

ITR-3

Combined business, capital gains (equity, property, MF), F&O — all in one ITR-3.

₹4,999 excl. GST

🏪

Sole Proprietorship

ITR-3 / ITR-4

Sole proprietor with GSTIN — GSTR reconciliation, business expenses, stock, depreciation.

₹2,999 excl. GST

🏢 Company Tax Filing — ITR-6

🏢

Private Limited Company

ITR-6

Mandatory ITR-6 — active or dormant. Tax audit, 22% tax (Sec 115BAA), MAT (Sec 115JB), advance tax. Company Tax →

Custom Pricing

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One Person Company (OPC)

ITR-6

OPC files ITR-6 — not ITR-3 (common mistake). Tax audit, corporate tax, P&L & B/S.

Custom Pricing

📢

Public Limited Company

ITR-6

Mandatory audit, corporate tax, MAT, dividend TDS (10% u/s 194), advance tax. Annual Compliance →

Custom Pricing

📌 Company ITR-6 — Key Points (FY 2025-26)

Tax Rates22% + cess = 25.17% effective (Sec 115BAA)
New mfg: 15% = 17.01% effective
MAT: 15% of book profit (Sec 115JB)

Mandatory Even If Zero IncomeAll companies MUST file ITR-6 yearly
Non-filing: ₹5,000 penalty + notices
Prosecution risk under Sec 276CC

TAXAJ HandlesTax audit (Form 3CD) coordination
Advance tax reconciliation
MAT credit tracking

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Section 8 Company / NGO

ITR-7

Sec 11/12AB exemption, Form 10B audit, 80G renewal, FCRA annual return.

Custom Pricing

💳

NBFC (RBI Registered)

ITR-6

RBI Statutory Auditor certificate. NPA provisioning, interest income under Ind AS, MAT review.

Custom Pricing

🚀

DPIIT Recognised Startup

ITR-6

Sec 80-IAC tax holiday — 100% deduction for 3 years of 10. Form 10CCD, angel tax exemption.

Custom Pricing

🤝 LLP & Firm — ITR-5

🤝

Limited Liability Partnership (LLP)

ITR-5

Flat 30% tax. Partners' remuneration & interest deductible (Sec 40b). Tax audit if turnover >₹1 crore. AMT (18.5%) applicable. Partners' share exempt u/s 10(2A). LLP Services →

Custom Pricing

🏪

Partnership Firm

ITR-5

Flat 30% tax. Warning: unregistered firms cannot deduct partner salary — major tax cost. Partners' share fully exempt u/s 10(2A). Firm Tax →

Custom Pricing

🏢 Other ITR-5 Entities

👥

AOP / BOI

ITR-5

Association of Persons / Body of Individuals. Tax at maximum marginal rate if any member is at MMR.

Custom Pricing

🏠

HUF (Hindu Undivided Family)

ITR-2 / ITR-3

HUF has own PAN, basic exemption, 80C/80D. Ancestral property income, capital gains. Separate from Karta's personal ITR.

₹2,999 excl. GST

🏦

Co-operative Society

ITR-5

Housing, credit, agriculture co-operatives at 20% or 22% under Sec 115BAD. Section 80P deductions.

Custom Pricing

🏛 Trust, NGO & Charitable — ITR-7

🏛

Charitable Trust / Society

ITR-7

Registered u/s 12AB — Sec 11 exemption. Form 10B audit mandatory (turnover >₹5 crore). Form 9A / Form 10 for income accumulation. 85% application rule.

Custom Pricing

🤲

NGO (12AB Registered)

ITR-7

FCRA annual return coordination, utilisation certificates, 80G reconciliation. Anonymous donations (Sec 115BBC) at 30% tracked.

Custom Pricing

🎓

University / Educational

ITR-7

Sec 10(23C) exemption. Approval from prescribed authority. Fee income, endowments, donations. Form 10BB audit.

Custom Pricing

🌏 NRI & Foreign Income

🌏

NRI — Indian Income

ITR-2 / ITR-3

NRI with Indian-source income — rental (TDS 30%), NRO interest, capital gains on Indian assets. DTAA benefit claim to reduce TDS.

₹4,499 excl. GST

✈️

Resident with Foreign Income

ITR-2 / ITR-3

Resident earning foreign salary, interest, dividends. DTAA relief (Form 67). Schedule FA, Schedule FSI. Foreign Income →

₹4,999 excl. GST

🚀

RSU / ESOP — Foreign Co.

ITR-2 / ITR-3

RSU/ESOP vesting taxed as perquisite, sale gains STCG/LTCG. Form 67 tax credit. DTAA relief. Schedule FA mandatory.

₹7,499 excl. GST

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📋 ITR Form Reference

All 7 ITR Forms — Who Files What (AY 2026-27)

Your TAXAJ CA selects the correct form automatically.

Form	Who Files	Due Date	Key Income Types	Plans
ITR-1 Sahaj	Resident individuals (≤₹50L)	31 Jul 2026	Salary, one house property, interest, agriculture ≤₹5,000. Cannot use if capital gains or business income.	Salaried Basic — ₹999
ITR-2	Individuals & HUF (no business income)	31 Jul 2026	Salary, multiple properties, capital gains (STCG 20%, LTCG 12.5%), foreign income, NRI.	Standard / Capital Gains
ITR-3	Individuals & HUF with business/professional income	31 Jul / 31 Oct 2026	Business income, F&O trading, freelancers, capital gains. B/S & P&L required. Audit if turnover >₹1Cr.	Business / F&O / Crypto
ITR-4 Sugam	Individuals, HUF, Firms — presumptive income	31 Jul 2026	Presumptive income u/s 44AD (8%/6%), 44ADA (50% of receipts), 44AE. Turnover limit: ₹2Cr/₹75L.	Presumptive — ₹1,499
ITR-5	LLPs, Firms, AOP, BOI, Co-operative Societies	31 Oct 2026	Business income, capital gains. Partners' share exempt u/s 10(2A). AMT applicable to LLPs.	LLP / Firm / AOP — Custom
ITR-6	All companies (except Sec 11 exempt)	31 Oct 2026	All company income. 22% (Sec 115BAA), new mfg 15% (Sec 115BAB). MAT 15% book profit. Mandatory for ALL companies including dormant.	Pvt Ltd / OPC — Custom
ITR-7	Trusts, NGOs, political parties, universities	31 Oct 2026	Charitable/religious income. Sec 11/12AB exemption. 85% application rule. Form 10B audit mandatory.	Trust / NGO — Custom

🧮 Free Tax Tools

Tax Calculators — FY 2025-26

Estimate tax, compare regimes, calculate HRA. Updated for Budget 2024 rates.

📊 New vs Old Regime Tax Calculator FY 2025-26

New Regime: Std deduction ₹75,000 | Zero tax up to ₹12L effective (87A rebate). STCG 20% · LTCG 12.5% (above ₹1.25L).

Gross Salary / Business Income (₹)

Other Income — Interest, Rent (₹)

Deductions 80C+80D+HRA+NPS — Old Regime Only (₹)

Short-Term Capital Gains — Equity (₹)

Long-Term Capital Gains — ₹1.25L exempt (₹)

TDS / Advance Tax Paid (₹)

📊 Enter income details and click Calculate

🏠 HRA Exemption Calculator Sec 10(13A)

Minimum of 3 conditions: HRA received · rent paid minus 10% of basic · 50%/40% of basic

Basic Salary (Annual ₹)

HRA Received (Annual ₹)

Rent Actually Paid (Annual ₹)

City

🏠 Enter HRA details and click Calculate

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🏆 Why TAXAJ

Why File Your ITR with TAXAJ?

A real Chartered Accountant handles your return — not an algorithm or chatbot.

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Any notice — 143(1), 148, 139(9) — your CA handles it free for 2 years after filing.

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Regime selectionYou decideBest auto-selected

Company / LLP / Trust filingNot supportedFull support

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✅ Why File ITR

Benefits of Filing Your Income Tax Return on Time

💰

Avoid ₹5,000 Late Fee

Late filing fee under Section 234F — ₹1,000 (income <₹5L) or ₹5,000 (income >₹5L). File on time and avoid it entirely.

📈

Claim Your Tax Refund

Excess TDS deducted? File ITR and get the refund directly in your bank — typically in 4-6 weeks.

🏠

Easy Loan Processing

Banks, NBFCs and visa consulates require ITR acknowledgements. 3 years of ITR mandatory for home loans.

🚩

Avoid IT Department Notices

Non-filers with taxable income increasingly receive scrutiny notices. Regular filing creates a clean compliance record.

✈️

Visa Applications

US, UK, Canada, Schengen — almost all visa applications ask for 3 years of ITR. File annually.

🚀

Carry Forward Capital Losses

Capital losses can be carried forward 8 years — only if ITR is filed before the due date.

⚙️ How It Works

File Your ITR in 4 Simple Steps

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Select Your Plan

Use our 3-step quote tool to pick the right plan — individual, company, LLP, trust or NRI.

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CA Assigned in 1 Hour

Specialist CA reviews Form 16, 26AS, AIS and sends document checklist via WhatsApp.

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CA Prepares & Reviews

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Filed & Acknowledged

ITR filed after your approval — ITR-V acknowledgement within 24 hours.

File Your ITR Before the Deadline

Salaried · Company · LLP · Trust/NGO · NRI · F&O · HNI — dedicated CA. Max refund. 2-year notice support. Starts ₹999.

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Income Tax ReturnFiling for Everyone— By Dedicated CA

ITR Filing Due Dates — All Entity Types

Choose Your Entity Type

📌 Company ITR-6 — Key Points (FY 2025-26)

Know Your Exact Price in 3 Steps

All 7 ITR Forms — Who Files What (AY 2026-27)

Tax Calculators — FY 2025-26

Why File Your ITR with TAXAJ?

Benefits of Filing Your Income Tax Return on Time

File Your ITR in 4 Simple Steps

File Your ITR Before the Deadline

Income Tax Return
Filing for Everyone
— By Dedicated CA