ITR Filing Checker — Do I Need to File ITR? (AY 2026-27)

AY 2026-27 · FY 2025-26

Do I need to file my Income Tax Return?

Answer 6 quick questions and get an instant verdict — whether filing your ITR is mandatory, recommended, or optional for you, with the reasons, the documents you will need, and the due date. Nothing is saved; everything runs in your browser.

Due date for most individuals: 31 July 2026

Common myth: "No tax up to Rs. 12 lakh, so I don't need to file." Not true — the Rs. 12 lakh benefit is a tax rebate. If your income is above Rs. 4 lakh (new regime), filing is still mandatory, even when your tax works out to zero.

0 / 6 answered

1Is your total income for FY 2025-26 (before deductions like 80C / 80D) above the basic exemption limit?

Basic exemption is Rs. 4,00,000 under the new regime (Rs. 2,50,000 old regime if under 60; higher for senior citizens). Note: even if your tax is nil due to the Rs. 12 lakh rebate, being above Rs. 4 lakh still means you must file.

Yes No Not sure

2Did any of these apply to you during FY 2025-26?

These are "high-value" triggers under the 7th proviso to Section 139(1) — any one makes filing compulsory.

TDS + TCS of Rs. 25,000+ (Rs. 50,000+ for seniors) Deposited Rs. 1 crore+ in a current account Deposited Rs. 50 lakh+ in savings account(s) Spent Rs. 2 lakh+ on foreign travel Electricity bill over Rs. 1 lakh in the year Business turnover over Rs. 60 lakh Professional receipts over Rs. 10 lakh None of these

Select all that apply.

3Do you hold any foreign asset or earn foreign income?

Foreign bank account, foreign shares, ESOPs of a foreign company, foreign property, or crypto held on a foreign exchange.

Yes No

4Was any TDS or TCS deducted from your income this year?

From salary, fixed-deposit interest, contractor / professional payments, property sale, etc.

Yes No Not sure

5Do you want to claim a refund of any excess tax deducted?

If more tax was deducted than you owe, a refund can only be claimed by filing a return.

Yes No

6Do you need ITR for a loan / visa application, or to carry forward a business or capital loss?

Loss carry-forward requires filing by the due date; ITR is also standard income proof for loans and visas.

Yes No

Please answer all 6 questions to see your result.

Documents you will typically need

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This checker gives general guidance based on common rules for AY 2026-27 and is not a substitute for professional advice. Your actual obligation can depend on details not captured here — for anything complex, please consult a qualified tax professional.

When is ITR filing mandatory?

For AY 2026-27, you must file if your gross total income (before Chapter VI-A deductions) exceeds the basic exemption limit — Rs. 4 lakh under the new regime, Rs. 2.5 lakh old regime — or if you meet any condition under the 7th proviso to Section 139(1).

Filing is also compulsory if you hold any foreign asset or earn foreign income, regardless of your income level.

High-value triggers (7th proviso)

TDS / TCS of Rs. 25,000 or more (Rs. 50,000 for senior citizens)

Current account deposits of Rs. 1 crore or more

Savings deposits of Rs. 50 lakh or more

Foreign travel spend over Rs. 2 lakh

Electricity bill over Rs. 1 lakh in the year

Business turnover over Rs. 60 lakh / professional receipts over Rs. 10 lakh

"Zero tax up to Rs. 12 lakh" does not mean "no filing"

Budget 2025 raised the Section 87A rebate so that, under the new regime, resident individuals with taxable income up to Rs. 12 lakh pay no income tax for FY 2025-26. This is a rebate on tax — it does not change the duty to file. If your income crosses the basic exemption limit of Rs. 4 lakh, you are still required to file your return, even when the final tax is nil.

Filing even when not mandatory is often worthwhile too — to claim a refund of TDS, build income proof for loans and visas, and carry forward losses (only allowed if the return is filed on time). Missing a mandatory deadline attracts a late fee up to Rs. 5,000 under Section 234F (Rs. 1,000 if income is up to Rs. 5 lakh) plus interest under Section 234A.

Frequently Asked Questions

No tax up to Rs. 12 lakh — do I still need to file ITR?

Yes. The Rs. 12 lakh figure is a tax rebate under Section 87A in the new regime — it makes your tax zero, but it does not remove the filing obligation. If your gross total income is above the basic exemption limit (Rs. 4 lakh under the new regime), filing your ITR is still mandatory even though no tax is payable.

What is the basic exemption limit for AY 2026-27?

Under the new tax regime (the default) it is Rs. 4,00,000 for FY 2025-26. Under the old regime it is Rs. 2,50,000 for those below 60, Rs. 3,00,000 for senior citizens (60-80) and Rs. 5,00,000 for super senior citizens (80+). If your gross total income before deductions exceeds this, filing is mandatory.

When is the ITR due date for AY 2026-27?

For most individuals (not requiring an audit), the due date is 31 July 2026. Filing after the due date is treated as a belated return and attracts a late fee under Section 234F, and you lose the ability to carry forward certain losses.

Is filing ITR mandatory if my income is below the exemption limit?

It can still be mandatory. Even below the basic exemption limit, you must file if you meet any condition under the 7th proviso to Section 139(1) — such as TDS/TCS of Rs. 25,000 or more, large bank deposits, foreign travel spend over Rs. 2 lakh, or an electricity bill over Rs. 1 lakh. Holding any foreign asset also makes filing compulsory.

Should I file ITR just to claim a refund?

Yes. If TDS or TCS was deducted but your final tax liability is lower or nil, the only way to get that money back is by filing an ITR and claiming the refund. Many people leave refunds unclaimed simply because they did not file.

Is this checker a substitute for professional advice?

No. This tool gives general guidance based on common rules for AY 2026-27. Your actual obligation can depend on specifics the checker does not capture. For anything complex or high-stakes, please consult a qualified tax professional.

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Adv. Mahtab Ali Ansari · Bar Council of U.P. · UP00272/23 · Practicing since 2020