What do I need to file?

How it decides

• Return or not. You must file if your income is above the basic exemption limit: ₹4,00,000 in the new regime or ₹2,50,000 in the old regime for people under 60. If tax was deducted, filing is how you get a refund. Higher old-regime limits for senior citizens, and other triggers such as large deposits or spending, are not checked here Needs review.
• Which form. ITR-1 is for resident individuals with income up to ₹50 lakh from salary, up to two houses, other sources and listed-equity gains up to ₹1.25 lakh. ITR-4 is for presumptive business income on similar terms with one house. Other capital gains, foreign assets, directorships or unlisted shares move you to ITR-2, or to ITR-3 if you have a business.
• GST. Suppliers of goods only register above ₹40 lakh turnover. The ₹20 lakh limit for services, and lower limits in some states, are Needs review.
• Other registrations. FSSAI registration for food businesses up to ₹1.5 crore turnover, a state licence up to ₹50 crore, and a central licence above that. An IEC to import or export goods. A TAN if you deduct tax at source.

Due dates to keep in mind

• For income earned in 2025-26, the belated-return deadline is 31 December 2026.
• Income earned in 2026-27 is the first year under the Income-tax Act, 2025. Its return is not due until July 2027.

Things to know

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