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Eligibility: Kisko ITR file karna chahiye?
Income tax department ke niyam ke hisaab se, agar aapki total income basic exemption limit se zyada hai, toh aapko ITR file karna mandatory hai. Iske alawa, kuch khaas conditions mein bhi filing zaroori hoti hai:
- Agar aapne ek saal mein ₹1 lakh se zyada electricity bill pay kiya hai.
- Agar aapne kisi foreign trip par ₹2 lakh se zyada kharch kiye hain.
- Agar aapke ek ya ek se zyada current accounts mein ₹1 crore se zyada deposit hua hai.
- Agar aapka TDS/TCS ₹25,000 se zyada kata hai (senior citizens ke liye ye limit ₹50,000 hai).
Zaroori Documents ki Checklist
Process shuru karne se pehle, ye sab documents apne paas rakhein taaki baar-baar login na karna pade:
- PAN Card aur Aadhaar Card (mobile number se linked hona zaroori hai).
- Form 16 (agar aap salaried hain).
- Bank account details (jo portal par pre-validate honi chahiye).
- Investment proofs (agar aap old tax regime opt kar rahe hain, jaise 80C, 80D ke receipts).
- AIS (Annual Information Statement) – isko portal se download karke cross-check zaroor karein.
Step-by-Step Efilling Process
Dhyan rahe, iss saal se New Tax Regime default hai. Agar aap purane deductions ka fayda lena chahte hain, toh return file karte waqt ‘Old Regime’ select karna na bhoolein.
Step 1: Login karein
Official website incometax.gov.in par jaayein. Apne PAN ko User ID ki tarah use karke login karein.
Step 2: File Income Tax Return par click karein
‘e-File’ menu mein jaayein, ‘Income Tax Returns’ select karein aur fir ‘File Income Tax Return’ par click karein. Wahan Assessment Year (AY) 2026-27 select karein.
Step 3: Filing Status aur ITR Form select karein
Apna status ‘Individual’ select karein. Normal salaried employees ke liye zyadatar ITR-1 (Sahaj) ya ITR-2 ka use hota hai. Dhyan se apni source of income ke hisaab se sahi form chunein.
Step 4: Details validate karein
System aapki income aur tax ki details ko auto-populate (pre-fill) karega. Isse apne Form 26AS aur AIS se match karein. Agar koi discrepancy hai, toh usse edit karein.
Step 5: Tax Calculation aur E-verification
Saari details bhadne ke baad, portal aapki total tax liability dikhayega. Agar koi tax baki hai, toh use online pay karein. Sabse last mein, e-verify zaroor karein. Aadhaar OTP ya Net Banking ke zariye ye process 2 minute mein ho jaati hai.
“Time par tax file karna sirf ek legal duty nahi, ye aapki financial credibility banane ka sabse simple step hai.”
Important Dates to Remember
Is saal ke budget updates ke baad, deadlines ko dhyan mein rakhna bahut zaroori hai:
- Individual (Non-audit case): 31st July 2026.
- ITR-3 & ITR-4 (Non-audit case): 31st August 2026.
- Audit cases: 31st October 2026.
Agar aap deadline miss karte hain, toh Belated Return file kiya ja sakta hai, lekin uspar late fees (₹1,000 se ₹5,000 tak) aur interest lag sakta hai. Isliye, koshish karein ki waqt par kaam nipta lein.
Efilling ke Fayde
Sirf fine se bachne ke liye nahi, e-filing ke kai long-term benefits bhi hain:
- Easy Loan Approval: Banks aapke ITR records ko proof of income maante hain.
- Visa Processing: Abroad jaane ke liye pichhle 2-3 saal ka ITR ek primary document hota hai.
- Refund Claim: Agar aapka zyada TDS kat gaya hai, toh refund sirf return file karne par hi milega.
- Carry Forward Losses: Agar share market ya business mein loss hua hai, toh usse future profits se adjust karne ke liye return file karna zaroori hai.