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Income Tax Return Filing FY 2025-26 Begins: Important ITR Updates, Due Dates & Eligible Categories\r\n\r\nThe Income Tax Department has officially started the Income Tax Return (ITR) filing process for FY 2025-26 (AY 2026-27) on the e-Filing portal. Taxpayers can now access selected ITR forms and begin preparing their returns for the current assessment year.\r\n\r\nLatest Income Tax Portal Update\r\nITR filing for AY 2026-27 has started\r\nOnline filing enabled for ITR-1 and ITR-4\r\nExcel utilities released on the Income Tax portal\r\nMore ITR forms are being activated phase-wise\r\nWhich ITR Forms Are Available?\r\n\r\nCurrently, the Income Tax Department has enabled filing for:\r\n\r\nITR-1 (Sahaj)\r\n\r\nApplicable for:\r\n\r\nSalaried individuals\r\nPensioners\r\nIncome up to ₹50 lakh\r\nOne house property\r\nInterest income\r\nITR-4 (Sugam)\r\n\r\nApplicable for:\r\n\r\nSmall businesses\r\nFreelancers\r\nProfessionals under presumptive taxation\r\nIncome under Sections 44AD, 44ADA, and 44AE\r\n\r\nThe department has also enabled utilities for ITR-2 on the portal.\r\n\r\nImportant ITR Filing Dates for FY 2025-26\r\nKey Due Dates — AY 2026-27\r\n31 July 2026 — Salaried Individuals & Non-Audit Cases (ITR-1 / ITR-2)\r\n31 August 2026 — Business & Professional Non-Audit Cases (ITR-3 / ITR-4)\r\n31 October 2026 — Tax Audit Cases\r\n31 December 2026 — Belated Return Filing Deadline\r\nImportant Things Taxpayers Should Know\r\nVerify AIS & Form 26AS\r\n\r\nBefore filing your return, reconcile:\r\n\r\nAIS (Annual Information Statement)\r\nForm 26AS\r\nTDS entries\r\nBank interest & capital gains\r\n\r\nMismatch in data may trigger notices from the Income Tax Department.\r\n\r\nWait for Form 16\r\n\r\nExperts advise salaried employees to wait until Form 16 and updated AIS data are available before filing returns.\r\n\r\nE-Verification Is Mandatory\r\n\r\nAn unverified return is treated as not filed. Taxpayers must complete e-verification within the prescribed timeline.\r\n\r\nMajor Changes in New ITR Forms\r\n\r\nThe newly notified ITR forms include:\r\n\r\nAdditional address reporting fields\r\nSimplified capital gains disclosures\r\nUpdated compliance structure for AY 2026-27\r\nFinal Thoughts\r\n\r\nWith the Income Tax Department activating ITR filing utilities for FY 2025-26, taxpayers should begin preparing documents early to avoid last-minute issues. Salaried individuals, freelancers, professionals, and business owners must carefully select the correct ITR form and file before the applicable due date.\r\n\r\nEarly preparation, proper reconciliation, and timely verification can help taxpayers avoid penalties, notices, and refund delays.\r\n\r\n—\r\nAurinko360 | Income Tax & Compliance Updates