Understanding income tax return filing

An ITR is a statement filed with the Income Tax Department. It brings together income from different sources, deductions you may be eligible for and taxes already paid through TDS or advance tax, to arrive at the tax payable or refundable.

Filing a return is how a taxpayer reports this position to the department. It may also be the way a refund of excess tax is claimed.

According to the Income Tax Department, the Income-tax Act, 2025 came into force on 1 April 2026, together with the Income-tax Rules, 2026 and transition provisions. Terminology, forms and procedures may differ from those used earlier.

Older guides and references may no longer apply. Current forms and requirements should always be verified on the official portal.

Filing generally follows a sequence of preparation, review, submission and verification. Some steps involve preparation and review, while others take place on the official portal.

• Collect income records and tax documents
• Compare certificates with the annual tax statements on the official portal
• Prepare a tax computation from complete information
• Prepare and review the return
• Submit the return through the official portal
• Verify the return using a method available on the official portal
• Follow processing updates and respond to any communication

Different ITR forms exist for different taxpayer categories and income sources. The applicable form depends on your facts, and it should not be chosen without understanding your situation. This guide does not state which form applies to whom. Please verify on the official portal.

CareAll can help you organise information, review documents, prepare a computation and return, and file it through the official portal with your confirmation. Verification is completed by you, and processing and refunds are determined by the Income Tax Department. Submitting an enquiry on this website does not file a return.