Agar aap ek salaried employee, businessman, ya stock market investor hain, toh aane wala ITR filing season aapke liye kaafi ahem hai. Is saal purane Form 26AS ko hatakar ek naya aur zyada detailed Form 168 laya gaya hai. Saath hi, Assessment Year (AY) 2026-27 (FY 2025-26 ki income ke liye) ke return forms official e-filing portal par live ho chuke hain. Ek aam taxpayer ke liye bina penalty ke ITR file karne ki aakhiri tareekh 31 July 2026 tay ki gayi hai.
“Jaise sarkaar ne khud kaha hai, naya Income Tax Act tax system ko aur bhi transparent aur aasan banane ke liye laya gaya hai,” isliye ab financial reporting pehle se kahin zyada digital, strict aur detailed ho chuki hai. Aaiye is naye framework aur income tax department ke latest updates ko vistar se samajhte hain.
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Income Tax Department Kya Hai?
Income Tax Department, Finance Ministry ke Department of Revenue ke antargat aata hai aur iska sanchalan Central Board of Direct Taxes (CBDT) karta hai. Iska mukhya kaam direct taxes ikattha karna, tax chori (tax evasion) ko rokna, aur desh ke naagrikon ko tax laws ke prati jagruk karke unhe time par returns file karne ke liye prerit karna hai. Naye digitization aur AI tools ki madad se, department ab financial transactions ko bahut bakhubi track kar raha hai.
2026 Ke Sabse Bade Tax Badlaav (Major Updates)
Tax Year 2026-27 ke shuru hote hi kai purane niyam badal gaye hain. Yahan kuch sabse bade updates diye gaye hain jo har taxpayer ko pata hone chahiye:
1. Naya Income Tax Act 2025 aur Rules 2026 Lagoo
Daskhon purane Income Tax Act 1961 ko ab officially repeal (radd) kar diya gaya hai. 1 April 2026 se naya Income Tax Act 2025 lagoo ho chuka hai. Naye rules ke mutabiq, “Financial Year (FY)” shabd ko hata kar ab “Tax Year (TY)” kar diya gaya hai. Halanki, jo ITR aap is saal July 2026 mein file karenge, wo purane saal (FY 2025-26) ka hoga, isliye usme purane forms aur AY 2026-27 ka chunaav karna hoga.
2. Form 26AS Hua Purana, Aagaya ‘Form 168’
Taxpayers ke liye sabse bada surprise naya Form 168 hai. Ab tak Form 26AS sirf TDS, TCS aur basic tax payments dikhata tha. Lekin naya Form 168 ek poora ‘Financial Statement’ hai. Isme aapki salary, mutual fund investments, stock market trades, property transactions, credit card ka kharcha, aur foreign remittances tak sab kuch record hoga. ITR file karne se pehle Form 168 aur ITR data ko match karna behad zaroori ho gaya hai, warna scrutiny notice aa sakta hai.
3. Old Tax Regime Mein Badhe Huye Exemptions
Naye Income Tax Rules 2026 ke tahat agar aap ‘Old Tax Regime’ chunte hain, toh exemption limits ko mehangai ke hisaab se badha diya gaya hai. Jaise ki Children Education Allowance ab ₹3,000 per month per child aur Hostel Allowance ₹9,000 per month tak tax-free ho gaya hai. Ek aur badi khabar yeh hai ki 50% HRA (House Rent Allowance) exemption ab 8 shehron mein milega, jisme Bengaluru, Pune, Hyderabad, aur Ahmedabad ko naya add kiya gaya hai.
4. Direct Tax Collections Mein Uchaal
Desh ka tax base lagatar badh raha hai. Haal hi mein 17 June 2026 ko release hue data ke anusaar, FY 2026-27 ke shuruati mahinon mein hi gross direct tax collections lagbhag ₹5.21 Lakh Crore cross kar chuke hain (official source not confirmed). Yeh dikhata hai ki advance tax compliance aur tax awareness logon mein badh rahi hai.
AY 2026-27 Ke Liye ITR Filing Deadlines
Income tax department ne deadlines par sakhti barati hai. Time par ITR na bharne par ₹5,000 tak ki penalty aur sections 234A/B/C ke tahat interest lag sakta hai:
- 31 July 2026: Salaried individuals, freelancers, aur un businesses ke liye jinhe tax audit ki zaroorat nahi hai (ITR-1, ITR-2, ITR-4).
- 31 August 2026: Un business professionals ke liye jo non-audit cases mein aate hain (ITR-3, ITR-4).
- 31 October 2026: Un businesses ke liye jinka account audit hona zaroori hai.
- 31 December 2026: Belated (Late) Return aur Revised Return file karne ki aakhiri tareekh.
incometax.gov.in Par ITR Kaise File Karein? (Step-by-Step)
Sarkaar ne e-filing portal ko kaafi upgrade kiya hai taaki taxpayers bina kisi pareshani ke apna return khud file kar sakein. Neeche diye gaye steps ko follow karke aap aasani se apna tax return bhar sakte hain:
- Step 1: Official portal incometax.gov.in par jaayein. (Dhyaan rahe, income tax department hamesha aapse yahi secure URL use karne ki salah deta hai).
- Step 2: Apne PAN (ya Aadhaar) aur password ka upyog karke portal mein ‘Login’ karein.
- Step 3: Dashboard par ‘e-File’ section mein jaayein, fir ‘Income Tax Returns’ > ‘File Income Tax Return’ par click karein.
- Step 4: Assessment Year ‘2026-27’ select karein. Dhyan dein, agle saal se jab naya Act poori tarah use hoga, tab aapko forms under ‘Income Tax Act 2025’ chun-na hoga, lekin is saal purana Act hi chunein.
- Step 5: Apni aamdani ke hisaab se sahi ITR Form (Jaise salary ke liye ITR-1, capital gains ke liye ITR-2) select karein aur ‘Online’ filing mode chunein.
- Step 6: Aapke Form 16, AIS aur naye Form 168 ka data pehle se pre-filled aayega. Is data ko carefully verify karein. Agar koi deduction add karna hai toh details enter karein.
- Step 7: Tax liability calculate karein. Agar koi tax banta hai toh ‘e-Pay Tax’ ke zariye naye challan system se payment karein.
- Step 8: Return ko ‘Submit’ karein aur Aadhaar OTP, Net Banking, ya Bank Account EVC ke zariye ITR ko 30 din ke bheetar E-Verify zaroor karein. Bina e-verification ke aapka ITR invalid mana jayega.
ITR File Karne Ke Liye Zaroori Documents
Apna tax return bharne baithne se pehle, yeh sabhi documents apne paas zaroor rakhein:
- PAN Card aur Aadhaar Card: (Inka aapas mein link hona anivarya hai).
- Form 16: Salaried employees ke liye employer dwara diya gaya TDS certificate.
- Form 168: Naya tax aur financial compliance document (jo 26AS ki jagah lega).
- AIS / TIS: Annual Information Statement jisme aapke saal bhar ke financial transactions hote hain.
- Bank Statements: Savings account aur FDs par mile interest income ko report karne ke liye.
- Investment Proofs: Agar aap Old Tax Regime ke tahat Section 80C, 80D, ya home loan interest (Section 24b) par tax chhoot claim kar rahe hain.
Dhyaan Rakhne Yogya Baatein
Is saal ITR form mein kuch naye reporting sections jode gaye hain. Udaharan ke liye, agar aapne FY 2025-26 mein shares se long-term capital gains (LTCG) kamaya hai aur wo ₹1.25 lakh tak hai, toh aap use ab ITR-1 mein bhi report kar sakte hain. Saath hi, traders aur F&O (Futures & Options) mein invest karne walon ke liye ITR-3 mein turnover aur income ko alag-alag dikhana anivarya kar diya gaya hai. Income tax department ne buyback losses ke liye bhi ITR-2 mein ek naya section shamil kiya hai.
Frequently Asked Questions (FAQs)
1. Form 168 kya hai aur isme kya details hoti hain?
Form 168 naya detailed financial statement hai jo purane Form 26AS ko replace kar raha hai (under Income Tax Rules 2026). Isme aapke TDS/TCS ke alawa property transactions, credit card bills, stock market trades, foreign remittances aur pending tax proceedings jaisi high-value transactions ki puri list hoti hai.
2. AY 2026-27 ke liye income tax return file karne ki aakhiri tareekh kya hai?
Aam salaried employees aur non-audit businesses ke liye ITR file karne ki aakhiri tareekh 31 July 2026 hai. Agar aap ye deadline miss karte hain, toh 31 December 2026 tak late fees (₹5000 tak) ke sath belated return file kar sakte hain.
3. Kya Naya Income Tax Act 2025 lagoo ho chuka hai?
Haan, 1 April 2026 se naya Income Tax Act 2025 prabhavi (effective) ho chuka hai. Iske rules ‘Tax Year 2026-27’ ki income par lagu honge. Lekin jo tax returns is saal (June/July 2026 mein) bhare jayenge, wo purane saal ki income (FY 2025-26) ke honge, isliye wo purane rules ke hisaab se hi bhare jayenge.
4. Agar ITR file karte waqt koi galti ho jaye, toh kya karein?
Agar aapse apna ITR file karte samay koi aamdani likhna chhut gaya hai ya bank details galat ho gaye hain, toh aap ‘Revised Return’ file kar sakte hain. AY 2026-27 ke liye revised return file karne ki aakhiri tareekh 31 March 2027 hai.
5. Income tax department se kisi scam e-mail ko kaise pehchane?
Income tax department kabhi bhi aapse aapke PIN, bank password ya OTP e-mail ya SMS par nahi maangta. Agar aapko koi e-mail tax refund ka vada karke sensitive details maang raha hai, toh us link par click na karein. Hamesha official website ‘incometax.gov.in’ ka hi istemaal karein.