WHO NEEDS IT
Is this service for you?
Individuals and business taxpayers preparing FY 2025–26 income records for an AY 2026–27 return or advance-tax review.
WHAT WE HELP WITH
Agreed support can include
- Return filing is generally required when the applicable basic exemption or another statutory filing condition is met; profile, age, regime, entity and income type must be checked
- New-regime slab context for FY 2025–26: nil to ₹4 lakh, then 5% / 10% / 15% / 20% / 25% / 30% bands; rebate and special-rate income require separate review
- Old-regime baseline for an individual below 60: nil to ₹2.5 lakh, then 5% / 20% / 30%; age and taxpayer-category differences must be checked
- Baseline AY 2026–27 dates include 31 July or 31 August for specified non-audit returns, 31 October for audit cases and 30 November for transfer-pricing cases; use the date applicable to the return and verify extensions
- Advance tax generally applies when estimated tax after eligible TDS/TCS is ₹10,000 or more; normal cumulative instalments are 15% / 45% / 75% / 100%, while eligible presumptive cases generally pay by 15 March
- Section 234A concerns delay in filing where tax remains payable; 234B concerns insufficient advance tax; 234C concerns instalment shortfalls or deferment. Amounts depend on the facts and are not calculated on this page
Official sources
Rules and portal guidance may change. Check the effective law and current authority publication before action.
Income Tax Department — Tax Payments FAQ Income Tax Department — ITR FAQ Income Tax Department — AY 2026–27 ITR-2 guidance