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incometax.gov.in

8 resources from incometax.gov.in we point founders to, and the questions each answers.

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The department's page on which return a proprietor or professional files: ITR-3 for regular business income, ITR-4 (Sugam) for presumptive income under 44AD, 44ADA or 44AE with total income up to ₹50 lakh, and who cannot use ITR-4.

Individual having Income from Business or Profession (AY 2026-27)

From incometax.gov.in by Income Tax Department Help page

  • ITR-4 is optional and only for presumptive income up to ₹50 lakh.
  • A company director cannot use ITR-4.
  • Audited cases must file the audit report a month before the return.
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Answers How do I file an income tax return on business income in India? How do I register a sole proprietorship in India?
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Which returns firms and LLPs file: ITR-5 for a firm or LLP, and ITR-4 for a resident firm (not an LLP) on presumptive income.

Partnership Firm / LLP (AY 2026-27)

From incometax.gov.in by Income Tax Department Help page

  • An LLP always files ITR-5.
  • A partnership firm on presumptive income may use ITR-4.
  • Partners file their own returns separately.
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Answers How do I file an income tax return on business income in India?
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Confirms that a domestic company files ITR-6, other than companies claiming exemption under section 11.

Domestic Company (AY 2026-27)

From incometax.gov.in by Income Tax Department Help page

  • A private limited company files ITR-6.
  • ITR-7 is for trusts and other bodies filing under 139(4A) to 139(4D).
  • Its directors file their own personal returns.
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Answers How do I file an income tax return for my company in India? How do I file an income tax return on business income in India? What annual compliance does a private limited company in India have to file, and what does it cost?
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The official manual for filing ITR-4 on the e-filing portal with pre-filled data, including prerequisites like a PAN linked to Aadhaar and a pre-validated bank account.

File ITR-4 (Sugam) Online: User Manual

From incometax.gov.in by Income Tax Department Step-by-step manual

  • Link PAN with Aadhaar or the PAN becomes inoperative.
  • Pre-validate a bank account for any refund.
  • The return comes pre-filled; check it against AIS before submitting.
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Answers How do I file an income tax return on business income in India? Which tax software should a small business use to file its taxes?
Answers What is TDS, and when does my business have to deduct it? What is a TAN, and how does my business get one?
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The portal where returns, audit reports and option forms are filed and verified; its notices carry the year's due-date extensions and the notifications issued under the Income-tax Act 2025.

Income Tax e-Filing portal

From incometax.gov.in by Income Tax Department

  • File ITR-6 and the audit reports here.
  • Check the notices for due-date extensions.
  • Notifications under the Income-tax Act 2025 apply from 1 April 2026.
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Answers How do I file an income tax return for my company in India? Which tax software should a small business use to file its taxes?
🛠️ Tool
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The Income Tax Department's own calculator for working out tax under the old and new regimes for a given income, which is how to check the TDS line of any offer.

Income tax calculator

From incometax.gov.in by Income Tax Department Calculator

  • Compare old and new regime tax for a salary in one place.
  • Use it to sanity-check what payroll deducts as TDS.
  • Rerun it when an employee's CTC changes.
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Answers How do I calculate CTC and in-hand salary when I hire in India?
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The department's own guide to which return form fits whom, including ITR-3 for individuals with business income and ITR-4 (Sugam) for individuals, HUFs and firms other than LLPs declaring presumptive income.

Which ITR form applies to me? (ITR-1 to ITR-4)

From incometax.gov.in by Income Tax Department, Government of India Help page

  • ITR-4 (Sugam) is for presumptive income under sections 44AD, 44ADA or 44AE with total income up to ₹50 lakh.
  • ITR-4 cannot be used by a company director or someone holding unlisted equity shares.
  • ITR-4 is optional: you may file a fuller form if you keep full books.
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Answers Which tax software should a small business use to file its taxes?
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