File Your Personal Income Tax Return - Salaried, Freelancer, Pensioner or Investor
SSA TAX handles income computation, AIS/Form 26AS reconciliation, deduction claims and refund tracking so your ITR for FY 2025-26 is accurate, on time, and gets you every rupee you're owed.
+ Govt. Fees
The Basics
What is a Personal Income Tax Return?
A Personal Income Tax Return (ITR) is the annual statement you file with the Income Tax Department reporting your income, deductions, taxes already paid, and any refund due. It applies whether you're a salaried employee, a freelancer or consultant, a pensioner, a landlord with rental income, or an investor earning capital gains.
Filing on time isn't just a legal requirement it's the document banks, visa officers and credit card companies ask for as proof of income. A clean filing history makes home loans, visas and credit approvals noticeably smoother.
For FY 2025-26, the return is filed and processed entirely under the Income Tax Act, 1961 the Income Tax Act, 2025 applies only from Tax Year 2026-27 onward.
What's New for FY 2025-26
New Rules & Regulations for Personal ITR Filing
New tax regime is the default
Unless you actively opt for the old regime each year (via Form 10-IEA if you have business income), your return is processed under the new regime by default.
Higher rebate income up to ₹12 lakh tax-free
Section 87A rebate under the new regime has risen to ₹60,000, making taxable income up to ₹12 lakh effectively tax-free, subject to marginal relief just above that mark.
Standard deduction at ₹75,000
Salaried and pensioner taxpayers under the new regime continue to get a flat standard deduction of ₹75,000 against salary/pension income.
Capital gains split by date
ITR-2/3 now require capital gains to be reported separately for transactions before and after 23 July 2024, reflecting the revised capital gains rules, including capital loss on share buybacks from 1 October 2024.
Asset & liability reporting threshold raised
You now need to disclose assets and liabilities in your ITR only if total income exceeds ₹1 crore up from the earlier ₹50 lakh threshold.
Updated return (ITR-U) window extended
You can now file an updated return within 48 months from the end of the relevant assessment year, up from 36 months earlier useful if you spot missed income later.
Who Should File a Personal ITR?
Difference Between ITR Forms in India
| Form | Filed By | Key Trigger |
|---|---|---|
| ITR-1 Sahaj | Resident individuals | Salary / one house property / other sources, total income up to ₹50 lakh |
| ITR-2 | Individuals & HUFs | Capital gains, multiple house properties, foreign assets no business income |
| ITR-3 | Individuals & HUFs | Income from business or profession (not under presumptive scheme) |
| ITR-4 Sugam | Individuals, HUFs & firms | Presumptive income under Section 44AD, 44ADA or 44AE |
| ITR-5 | Firms, LLPs, AOPs, BOIs | Entities not eligible for ITR-7 |
| ITR-6 | Companies | Companies not claiming exemption under Section 11 |
| ITR-7 | Trusts, NGOs, Political Parties, Universities | Return required under Section 139(4A)–(4D) |
New Tax Regime Slabs for FY 2025-26 (AY 2026-27)
| Income Slab | Tax Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
With the Section 87A rebate of up to ₹60,000, taxable income up to ₹12 lakh works out to nil tax under the new regime. The old regime slabs remain unchanged, and continue to allow deductions such as HRA, 80C and home loan interest.
Important Dates for FY 2025-26 (AY 2026-27)
| Compliance | Due Date |
|---|---|
| ITR-1 / ITR-2 filing (without audit) | 31st July 2026 |
| ITR-3 / ITR-4 filing (without audit) | 31st August 2026 |
| Belated return filing | 31st December 2026 |
| Revised return filing | Up to 31st December 2026 |
| Updated return (ITR-U) | Within 48 months from end of AY |
Documents Required for Personal ITR Filing
Filing Process
How SSA TAX Files Your Personal ITR
Share Your Documents
Send Form 16, bank statements and investment proofs via WhatsApp or our secure portal.
Income & Deduction Review
We pull your AIS/Form 26AS, compute income across all sources, and apply eligible deductions.
Regime Comparison & Filing
We compare old vs new regime outcomes, choose the better one, and file with full validation checks.
E-Verification & Refund Tracking
Return is e-verified instantly; we track your refund status and handle any notice that follows.
Why File Your ITR with SSA TAX?
Most filing services punch numbers into a form and submit. We check what you're actually entitled to before we file here's the difference.
| Typical Filing Service | SSA TAX |
|---|---|
| Files whichever ITR form you mention | Reviews your actual income sources and picks the legally correct form |
| Skips regime comparison | Computes both old & new regime outcomes and recommends the lower-tax option |
| Ignores AIS mismatches until a notice arrives | Reconciles AIS/Form 26AS against your return before filing |
| One-time filing, no follow-up | Free lifetime consultation and refund status tracking |
| Hidden charges added later | Transparent, fixed fee government fees disclosed upfront |
| No support if a notice arrives | Dedicated CA support for any post-filing notice or scrutiny |
Frequently Asked Questions