Income Tax Department Portal 2026: ITR Filing, Naye Rules Aur Aakhiri Tarikh

Table of Contents

Income Tax Department Kya Hai?

Income Tax Department (ITD) ek sarkari agency hai jo Ministry of Finance ke Department of Revenue ke antargat aati hai. Iska sanchalan Central Board of Direct Taxes (CBDT) karta hai. Iska mukhya kaam direct taxes (jaise aaykar aur corporate tax) ko collect karna, tax laws ko enforce karna aur desh ki aarthik unnati mein yogdaan dena hai. Aaj ke daur mein ITD poori tarah se digital ho chuka hai, jisse return filing se lekar refund tak ka process online aur faceless ho gaya hai. Jaise sarkaar ne khud kaha hai, tax administration ko transparent, faceless aur taxpayer-friendly banana hi hamara main motive hai.

2026 Ke Sabse Bade Badlaav: Income Tax Act 1961 vs 2025

April 2026 se income tax department ke e-filing portal par aapko ek bada shift dekhne ko milega. Agar aap abhi portal par login karenge toh aapko purane aur naye dono kanoon ke forms dikhayi denge. Yeh isliye hai kyunki sarkar ne transition shuru kar diya hai.

Maan lijiye Rahul ek salaried employee hai. Jab usne is saal e-filing portal khola, toh wahan ‘Assessment Year’ ke saath-saath naya shabd ‘Tax Year’ dekh kar woh thoda confuse ho gaya. Aise hi kai taxpayers ko naye system ke chalte thodi confusion ho rahi hai, jise clear karna bahut zaroori hai.

Zaroori Update (1 April 2026 se laagoo):
Income Tax Act, 1961 ko 1 April 2026 se adhikarik taur par khatam (repeal) kar diya gaya hai, aur iski jagah Income Tax Act, 2025 ne le li hai. Halanki, FY 2025-26 (jo 31 March 2026 ko khatam hua) ke liye ITR filing purane 1961 Act ke tehat hi hogi. Naya kanoon FY 2026-27 aur aane wale saalon ke liye apply hoga, jismein ‘Assessment Year’ (AY) word ko hata kar ab ‘Tax Year’ ka istemal kiya jayega.

Naye Tax Regime Ki Limit (2026 Update)

Budget 2026 ke antargat naye tax regime ko aur bhi aakarshak banaya gaya hai. Naye Income Tax Bill ke mutabiq, naye tax regime mein basic exemption limit badha di gayi hai jisse ₹12 lakh tak ki aay tax-free ho sakti hai (rebates ko milakar). Wahi purane regime mein 80C aur 80D ki limits mein koi khaas badlaav nahi kiya gaya hai. Dono regimes abhi bhi co-exist kar rahe hain, isliye aap apne deductions ke hisaab se best option chun sakte hain.

ITR Filing AY 2026-27: Eligibility Aur Forms

June 2026 tak, income tax department ne AY 2026-27 ke liye lagbhag sabhi forms (ITR-1 se ITR-7) notify aur live kar diye hain. Agar aapki gross total income basic exemption limit se zyada hai, toh aapke liye ITR file karna mandatory hai.

ITR File Karne Ke Liye Zaroori Documents:

Form 16: Salaried employees ke liye sabse mahatvapurn document, jo employer issue karta hai.
Form 26AS aur AIS/TIS: Annual Information Statement jisme aapke TDS, TCS, aur high-value transactions ki detail hoti hai.
Bank Statements: Sabhi bank accounts ki interest income verify karne ke liye.
Investment Proofs: Agar purana regime chunte hain toh 80C, 80D aadi ki receipts.
Home Loan Interest Certificate: House property se income/loss dikhane ke liye.
Capital Gains Statement: Mutual funds ya shares bechne se hue profit/loss ki detail (Brokers dwara di gayi).

Kaunsa ITR Form Chunein?

ITR-1 (Sahaj): Resident individuals ke liye jinki aay ₹50 Lakh tak hai (Salary, ek house property, aur other sources se).
ITR-2: Un logo ke liye jinki aay ₹50 Lakh se zyada hai, ya ek se zyada house property hai, ya capital gains (share market/property) se aay hui hai.
ITR-3: Un individuals aur HUFs ke liye jinki income business ya profession se hai.
ITR-4 (Sugam): Presumptive taxation scheme (Section 44AD, 44ADA) chunne wale small businesses aur professionals ke liye.

Income Tax Department Portal Par ITR File Kaise Karein? (Step-by-Step)

Online e-filing process ko income tax department ne pehle se kafi simple aur auto-populated kar diya hai. Yahan AY 2026-27 ke liye online ITR file karne ka aasaan process diya gaya hai:

Portal Par Login Karein: Sabse pehle official website incometax.gov.in par jaayein. Apna PAN ya Aadhaar number as User ID dalein aur password enter karke login karein.
E-File Section Mein Jaayein: Dashboard par “e-File” > “Income Tax Returns” > “File Income Tax Return” par click karein.
Assessment Year Select Karein: Yahan dhyaan se AY 2026-27 chunein (Dhyaan rahe, naye act ke forms Tax Year 2026-27 ke liye alag se diye gaye hain, unhe select na karein).
Filing Mode Chunein: “Online (Recommended)” mode select karein aur ‘Continue’ par click karein.
Status Aur Form Select Karein: Apna status “Individual” chunein aur apni income ke anusar sahi form (jaise ITR-1 ya ITR-2) select karein.
Pre-Filled Data Verify Karein: Income tax department aapke Form 26AS aur AIS se data auto-fill kar deta hai. Apni salary, bank interest, aur TDS details ko dhyaan se mila lein.
Tax Regime Chunein: Decide karein ki aapko naya tax regime chahiye ya purana. Portal aapko batayega ki kis regime mein aapka zyada faida hai.
Validation Aur Tax Payment: Agar koi tax due banta hai (Challan ke madhyam se), toh payment karein. Agar koi error aati hai toh use theek karein.
Return E-Verify Karein: Sirf submit karna kaafi nahi hai. Aadhaar OTP, Net Banking, ya Bank Account EVC ke zariye apni return e-verify karein. Bina e-verification ke aapki return invalid maani jayegi.

Important Deadlines: AY 2026-27 Ke Liye Aakhiri Tarikh

Time par tax file karna penalty se bachne ka sabse accha tareeka hai. ClearTax aur tax experts ke mutabiq, is saal ki deadlines is prakar hain:

31 July 2026: Normal taxpayers (Salaried, Individual, HUF) jinke accounts audit nahi hote.
31 August 2026: Un businesses aur professionals ke liye jinka audit required nahi hai (ITR-3 / ITR-4 ka extended due date FY 25-26 se laagoo).
31 October 2026: Un taxpayers ke liye jinke accounts ka tax audit hona zaroori hai.
31 December 2026: Belated return (late fees ke saath) file karne ki aakhiri tarikh.
31 March 2027: Revised return file karne ki aakhiri tarikh. (Budget 2026 ke update ke baad ise 31 December se badha kar 31 March kar diya gaya hai, par ab Rs 5,000 ki fee lag sakti hai).

CBDT New Scrutiny Guidelines (FY 2026-27)

Agar aap income tax chori ya galat information dene ki sochte hain, toh ab aapko aur savdhan rehne ki zaroorat hai. Central Board of Direct Taxes (CBDT) ne FY 2026-27 ke liye naye mandatory scrutiny guidelines jaari kiye hain, jo FY 2025-26 mein file kiye gaye returns par laagoo honge.

Kuch khaas cases jisme income tax department direct scrutiny bhejega:

Survey ya Search Cases: Jinke yahan Section 133A ke tehat survey hua hai.
Exemption Cancellation: Aise trusts ya institutions jinka registration cancel ho gaya tha par unhone fir bhi tax exemption claim kiya hai.
High-Value Additions: Agar pichle saal aapki income mein Rs 50 Lakh (metro cities) ya Rs 20 Lakh (non-metro) ka addition hua tha aur aapne appeal nahi ki, toh is saal aapka return compulsory scrutiny mein aayega.

Income tax department in scrutiny notices ko issue karne ki aakhiri tarikh 30 June 2026 tay kar chuka hai. Isliye, make sure ki aapka ITR aur AIS/TIS match kar raha ho.

Frequently Asked Questions (FAQs)

1. FY 2025-26 (AY 2026-27) ke liye ITR file karne ki last date kya hai?

Aam taxpayers (jaise salaried employees) jinke accounts audit nahi hote, unke liye ITR file karne ki aakhiri tarikh 31 July 2026 hai.

2. Kya sach mein Income Tax Act 1961 khatam ho gaya hai?

Haan, 1 April 2026 se Income Tax Act 1961 ko repeal kar diya gaya hai aur uski jagah Income Tax Act 2025 laagoo ho gaya hai. Halanki pichle saalo ke cases purane kanoon ke hisaab se hi chalenge.

3. Naye aur Purane Act ke beech mein ‘Tax Year’ kya hai?

Income tax department ke naye kanoon (2025 Act) mein ‘Previous Year / Assessment Year’ ka concept hata diya gaya hai. Ab 1 April 2026 se kamayi gayi aay ko seedha ‘Tax Year 2026-27’ kaha jayega.

4. Agar ITR due date nikal jaye toh penalty kitni lagegi?

Due date miss hone ke baad belated return 31 December 2026 tak bhari ja sakti hai, jisme Section 234F ke tehat Rs 1,000 (agar aay 5 lakh se kam hai) ya Rs 5,000 (agar aay 5 lakh se zyada hai) ki late fee lagti hai.

5. Income Tax Department ka toll-free helpline number kya hai?

e-Filing se judi madad ke liye aap 1800 103 0025 ya 1800 419 0025 par (Somvaar se Shukravaar) sampark kar sakte hain.

6. ITR Revised Return file karne ka naya rule kya hai?

Budget 2026 ke naye update ke anusaar, ab aap revised return agle saal ki 31 March (yaani 31 March 2027) tak file kar sakte hain, lekin ab iske liye Rs 5,000 ki nominal fee bharni padh sakti hai.