FY 2024-25 (AY 2025-26) & FY 2025-26 (AY 2026-27) — Expert Filing & Notice Handling by CA Alok Kumar
Whether you need to file your Income Tax Return for the current or previous year, respond to a CPC intimation under Section 143(1), correct a defective return under Section 139(9), or handle a prima facie adjustment — CA Alok Kumar's 110+ member team provides end-to-end ITR filing services for salaried individuals, business owners, professionals, NRIs, companies, and trusts. We verify your AIS, TIS, Form 26AS, compute optimal tax liability under old or new regime, and ensure maximum legitimate refund.
Each ITR form is designed for a specific category of taxpayer. Filing the wrong form makes your return defective under Section 139(9). Use our free ITR Finder tool below to identify your correct form.
Resident Individuals — Income up to ₹50 Lakh
The simplest form for salaried employees and pensioners with total income up to ₹50 lakh from salary, one house property, other sources (interest, family pension), and agricultural income up to ₹5,000.
Individuals & HUFs — No Business Income
For individuals with capital gains (shares, mutual funds, property), multiple house properties, foreign income/assets, income above ₹50 lakh, or NRIs with Indian income. Cannot have business/profession income.
Individuals & HUFs with Business/Profession Income
For individuals or HUFs earning income from business or profession (proprietorship). Includes freelancers, consultants, doctors, lawyers, traders with F&O income. Books of accounts required.
Presumptive Taxation — Sec 44AD / 44ADA / 44AE
For small businesses (turnover ≤₹3 crore) and professionals (receipts ≤₹75 lakh) opting for presumptive taxation. No detailed books required — declare income at prescribed percentage (6%/8%/50%).
Partnership Firms, LLPs, AOPs, BOIs
For partnership firms (including LLPs), Association of Persons (AOPs), Body of Individuals (BOIs), cooperatives, and local authorities. Not for individuals or companies.
All Companies (except Sec 11 exemption)
Mandatory for all companies registered under Companies Act 2013 — private, public, OPC — except those claiming exemption under Section 11 (charitable trusts).
Trusts, Political Parties, Institutions — Sec 139(4A-4F)
For charitable/religious trusts (Section 11/12), political parties, research institutions, educational institutions, and entities under Section 139(4A) to 139(4F).
Answer 4 simple questions to find out which ITR form you should file for FY 2025-26 (AY 2026-27).
| Category | FY 2024-25 (AY 2025-26) | FY 2025-26 (AY 2026-27) | Penalty if Late |
|---|---|---|---|
| ITR-1 & ITR-2 (Non-audit) | Extended to 16 Sep 2025 | 31 July 2026 | ₹5,000 (₹1,000 if income ≤₹5L) |
| ITR-3 & ITR-4 (Non-audit) | 16 Sep 2025 | 31 August 2026 | ₹5,000 + Sec 234A interest |
| Tax Audit Cases (44AB) | 31 Oct 2025 | 31 October 2026 | ₹5,000 + interest |
| Transfer Pricing (92E) | 30 Nov 2025 | 30 November 2026 | ₹5,000 + interest |
| Belated Return | 31 Dec 2025 | 31 December 2026 | Loss carry-forward forfeited |
| Revised Return | 31 Dec 2025 | 31 March 2027 | Nominal fee (new rule) |
| Updated Return (ITR-U) | Within 48 months from end of AY | Within 48 months from end of AY | 25%-70% additional tax |
Section 234A: Interest @1% per month on unpaid tax from due date | Section 234F: Late filing fee up to ₹5,000 | Section 234B/C: Interest on advance tax shortfall
After filing your ITR, the Centralised Processing Centre (CPC) Bangalore may issue various notices. Here are the most common types, their timelines, and how CA Alok Kumar helps you respond effectively.
The most common CPC communication. An automated comparison of your filed ITR with CPC's computation. Three outcomes: (a) No demand, no refund — return accepted, (b) Refund due — excess tax paid, (c) Tax demand — mismatch found. Compare "As Provided by Taxpayer" vs "As Computed by CPC" columns carefully.
CPC proposes adjustments before processing your return. Sent when CPC finds discrepancies that require your consent. You must respond within 30 days — Agree or Disagree for each adjustment. Failure to respond is deemed agreement, and adjustments are made automatically.
Issued when your filed ITR has defects — wrong form used, missing schedules, incomplete information, balance sheet not attached (for ITR-3/5/6), or tax audit report not linked. If not corrected within 15 days, the return is treated as invalid (never filed).
When you have a refund due for the current year but an outstanding tax demand from a previous year, CPC proposes to set off (adjust) the refund against the demand. You can agree, partially agree, or disagree with reasons.
If CPC's 143(1) intimation contains apparent errors (wrong TDS credit, incorrect computation), you can file online rectification request. CPC will reprocess the return and issue a fresh intimation with corrected figures.
When CPC processing results in additional tax payable, a demand is raised. Pay using challan type "Tax on Regular Assessment (400)". If you disagree, file response online or rectification u/s 154. Unpaid demand attracts interest and may affect future refunds.
Select the type of CPC notice you received and get instant guidance on timeline, response steps, and precautions.
Fellow CA, LLM from NLU Delhi, AI Certified — triple qualification ensures technically sound and legally defensible filing.
AICA-certified team uses AI tools to cross-verify AIS, TIS, Form 26AS — catching mismatches before CPC does.
Old vs New regime comparison, optimal deduction planning, and accurate TDS reconciliation to maximize your legitimate refund.
22+ years of handling CPC notices — 143(1), 139(9), 143(1)(a), demand notices. We know CPC processing inside-out.
Dedicated ITR filing team handles 5000+ returns yearly. Specialized teams for salary, business, NRI, capital gains.
Not just filing season — we support CPC notices, rectifications, and revised returns throughout the year.
For non-audit taxpayers: ITR-1 & ITR-2 due 31 July 2026, ITR-3 & ITR-4 due 31 August 2026 (new extended date from FY 2025-26 onwards). Tax audit cases: 31 October 2026. Transfer pricing: 30 November 2026. Belated return: 31 December 2026. Revised return deadline extended to 31 March 2027.
Yes. The original due date was extended to 16 September 2025. Belated returns can be filed until 31 December 2025. After that, you can file an Updated Return (ITR-U) within 48 months from end of AY 2025-26, with 25%-70% additional tax. Late filing fee under Section 234F and interest under 234A will apply.
It depends on your status and income sources. ITR-1 for salaried (up to ₹50L), ITR-2 for capital gains/NRI, ITR-3 for business/profession, ITR-4 for presumptive tax, ITR-5 for firms/LLPs, ITR-6 for companies, ITR-7 for trusts. Use our free ITR Finder tool above for personalized recommendation.
An automated communication from CPC Bangalore after processing your ITR. It compares your filed figures with CPC's computation. Three outcomes: return accepted (no action), refund due (track status), or tax demand (pay or file rectification). Issued within 9 months from FY-end of filing. Password format: pan(lowercase)+DOB(DDMMYYYY).
Log in to incometax.gov.in → Pending Actions → e-Proceedings. For 143(1)(a): view each variance, click Provide Response, select Agree/Disagree. For 139(9): upload corrected return within 15 days. For demands: submit response (agree/disagree) or file rectification u/s 154. CA Alok Kumar provides expert assistance for all notice types.
Section 234F: Late fee up to ₹5,000 (₹1,000 if income ≤₹5 lakh). Section 234A: Interest @1% per month on unpaid tax from due date. Business/capital losses cannot be carried forward. Deductions under Sec 10AA, 80-IA, etc. may be disallowed. Refund processing gets delayed significantly.
New regime (default from FY 2023-24): lower slab rates, no income tax up to ₹12 lakh (with rebate), but most deductions (80C, 80D, HRA, LTA) not available. Old regime: higher rates but allows all deductions. For non-business cases, you can switch every year. For business cases, opt-out via Form 10-IEA before due date. CA Alok Kumar provides comparative analysis.
Offices in Dwarka & Rajendra Place, New Delhi. Serving Delhi-NCR (Gurgaon, Noida, Faridabad, Ghaziabad), Patna (Bihar), Pune, and Pan-India remotely. NRI ITR filing available for clients worldwide. Call +91-9818167102 or WhatsApp for instant support.
From ITR-1 salary returns to complex ITR-3 business filings, CPC notice replies to rectification requests — CA Alok Kumar's team ensures accurate filing and maximum refund. Book your free consultation today.
