What is the ITR filing due date?

For non-audit individuals — 31 July of the assessment year. For audit cases — 31 October. Belated returns can be filed till 31 December with late fee.

Old regime or new regime?

New regime has lower slabs but fewer deductions. Old regime is better when deductions (80C, 80D, HRA, home loan interest) exceed the differential. We compute both and recommend.

Yes — under Section 139(5), revised ITR can be filed by 31 December of the assessment year.

What if I miss the due date?

File belated return under Section 139(4) with late fee (₹1,000 / ₹5,000). Loss-carry-forward is generally lost. After 31 December, only ITR-U updated return route is available.

Are NRIs taxed in India?

NRIs are taxed only on India-source income and income received in India. DTAA may further reduce / eliminate tax. Form 67 needed for foreign tax credit.

ITR for Individual

Income Tax Return filing for salaried, self-employed, freelancer, NRI and HNI individuals — accurate ITR-1 to ITR-7 filing with maximum legal deductions.

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Overview

Understanding ITR for Individual

Filing Income Tax Return (ITR) under the Income-tax Act, 1961 is mandatory for individuals whose total income exceeds the basic exemption limit and beneficial in many other cases (refund, loan applications, visa, business credibility). The right ITR form (ITR-1 Sahaj for salaried with simple income, ITR-2 for capital gains / multiple house properties, ITR-3 for business / profession, ITR-4 Sugam for presumptive taxation) determines processing speed and refund timeline. We handle ITR filing for salaried individuals, freelancers / consultants, business owners, capital-gains earners, NRIs, foreign-income earners and HNIs. We optimize legal deductions (80C, 80D, 80E, 80G, HRA, LTA, capital-gains exemptions under 54 / 54F / 54EC) and represent in scrutiny / appeal proceedings if returns are picked up by CPC or AO.

Why Legal Door

Built for Outcomes, Trusted Pan-India

Specialist lawyers, transparent pricing and end-to-end execution from first call to final order.

Maximum Deductions

We surface every legitimate deduction — 80C, 80D, NPS, HRA, home-loan, capital-gains exemptions.

NRI Specialists

NRI filings with DTAA treaty benefits, Form 67 and tax credit optimization.

Form Selection

Wrong ITR form invites defective return notices — we map facts to correct form.

Scrutiny Defence

If your return is picked up for scrutiny, we represent through assessment and appeals.

What We Cover

Key Highlights

ITR-1 Sahaj for salaried individuals (income up to ₹50 lakh)

ITR-2 for capital gains, multiple house properties, foreign income

ITR-3 for business / profession income

ITR-4 Sugam for presumptive taxation (44AD / 44ADA / 44AE)

Old vs New tax regime evaluation

Section 80C / 80D / 80G / 80E / 80EEA deductions

HRA, LTA and Section 10 exemptions

Capital gains computation and Section 54 / 54F / 54EC reinvestment

NRI ITR with DTAA benefits and Form 67

Defective return / refund issue resolution

Our Process

How We Help You

A straightforward, transparent path from first call to resolution.

1Document Gathering

Collect Form 16, AIS, TIS, Form 26AS, bank statements, capital-gains records, investment proofs.

2Computation

Income classification, deduction analysis, regime comparison and tax computation.

3Form Selection & Filing

Choose appropriate ITR form; file on incometax.gov.in within due date.

4Verification

E-verify via Aadhaar OTP, net-banking, DSC or send signed ITR-V to CPC Bengaluru.

5Refund Tracking

Monitor processing; address CPC notices; track refund deposit.

Checklist

Documents Required

PAN, Aadhaar, bank account details
Form 16 / 16A from employer
Form 26AS, AIS, TIS from income-tax portal
Investment proofs (LIC, ELSS, NPS, PPF)
Home-loan interest certificate
Capital-gains statements (broker, MF, property)
Rent receipts (HRA)
Medical insurance receipts (80D)
NRI: DTAA documents, foreign income statements

Legal Framework

Applicable Laws & Regulations

Key statutes, rules and judicial precedents that govern this service.

Income-tax Act, 1961 — Section 139

ITR filing obligation; due date 31 July (non-audit) / 31 October (audit).

Section 80C-80U

Deductions from gross total income.

Section 54 / 54F / 54EC

Capital gains exemption on reinvestment.

CBDT Circulars / Notifications

Annual ITR forms, due-date extensions and procedural rules.

Avoid These Mistakes

Common Pitfalls

Costly errors we routinely help clients fix — or better, avoid altogether.

Wrong ITR Form

Filing ITR-1 with capital gains / multiple house property invites defective return notice u/s 139(9).

Missing AIS / Form 26AS Reconciliation

Discrepancies between AIS / 26AS and ITR trigger notices and refund delays.

Old Regime by Default

New regime is default since FY 2023-24 — explicit opt-out via Form 10-IEA needed for old regime business income.

Belated Return Penalty

Late filing under Section 234F attracts ₹1,000 / ₹5,000 fee; loss of carry-forward of losses.

FAQs

Common Questions

Everything you need to know before you begin

Individuals with gross total income above the basic exemption limit (₹2.5 lakh / ₹3 lakh / ₹5 lakh based on age & regime), and others required by Section 139 (foreign asset holders, high-value spenders, business owners). Filing is also useful for refunds, loans and visa.

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