AISkillWalaITR (Income Tax Return) ek form hai jisme tum sarkar ko batate ho ki saal mein kitni kamai hui, kitna tax bana aur kitna pehle hi kat chuka. Kai log sochte hain "tax zero hai toh ITR kyun?" Par ITR ke kai fayde hain, aur kuch logon ke liye ye zaroori hai. Niyam badalte rehte hain; final jaankaari ke liye incometax.gov.in aur zaroorat pe CA.
1Kisko bharna zaroori
- Jinki kul income (deductions se pehle) basic exemption limit se zyada hai (naye regime mein ₹4 lakh, FY 2025-26)
- Kuch aur haalat mein bhi (jaise bank mein bade deposits, videsh yatra pe bada kharcha, bada bijli bill; niyam portal pe dekho)
- Videsh mein asset/income ho
- Business/freelance income jahan niyam laagu ho
FY (financial year) = 1 April se 31 March. FY 2025-26 ka return 2026 mein bharte ho (AY 2026-27).
2Zaroori na ho tab bhi fayda
- TDS refund: kisi ne tumhara tax kaata (bank interest, freelance payment) aur tumhara tax kam/zero hai, toh refund ITR se hi milta hai
- Loan, visa, credit card: income ka saboot
- Freelancers: kamai ka official record
- Loss carry forward: kuch losses aage le jaane ke liye time pe ITR zaroori
3Naya kanoon
1 April 2026 se Income-tax Act 2025 laagu hua; "previous year/assessment year" ki jagah "tax year" jaisi baatein aur naye section numbers. FY 2025-26 (31 March 2026 tak) ki income ka return purane Act ke hisaab se. Is course mein purane section numbers bhi hain kyunki log aur forms abhi unhe jaante hain; portal pe current naam dekho.
- Apni FY 2025-26 ki saari income likho: salary, freelance, bank interest, rent.
- Dekho kisi ne TDS kaata hai ya nahi (salary slip, freelance payments).
- Tay karo: tumhe ITR bharna zaroori hai ya fayde ke liye bharoge.
Example: Maan lo: ₹6,000 ka refund
Maan lo Rahul ki freelance kamai ₹3 lakh thi aur ek client ne ₹60,000 ke kaam pe 10% TDS kaata: ₹6,000. Rahul ka total tax zero banta tha (income limit ke andar). Usne ITR bhara aur ₹6,000 refund bank mein aaya. ITR na bharta toh ye paisa sarkar ke paas reh jaata.
Aam galtiyan
- "Income kam hai toh ITR ki zaroorat nahi" maan ke TDS refund chhod dena.
- FY aur AY mein confusion.
- Sirf salary likhna, bank interest bhool jaana.
Practice task
Apni saari income aur TDS ki list banao, aur tay karo ITR kyun bharoge.
Jaldi se recap
- ITR = income + tax ka hisaab
- FY: April-March
- Limit se upar = zaroori
- TDS refund ke liye bharo
- Naya Act 1 Apr 2026 se
- Portal + CA
An ITR (Income Tax Return) is a form in which you tell the government how much you earned in the year, how much tax that came to, and how much was already deducted. Many people think "my tax is zero, so why file?" But an ITR has many benefits, and for some people it is mandatory. Rules keep changing; for the final word, see incometax.gov.in and a CA when needed.
1Who must file
- Anyone whose total income (before deductions) is above the basic exemption limit (₹4 lakh in the new regime, FY 2025-26)
- In some other situations too (like large bank deposits, big spending on foreign travel, a large electricity bill; check the rules on the portal)
- Anyone with assets/income abroad
- Business/freelance income where the rules apply
FY (financial year) = 1 April to 31 March. You file the return for FY 2025-26 in 2026 (AY 2026-27).
2Benefits even when not mandatory
- TDS refund: if someone deducted tax from you (bank interest, freelance payment) and your tax is lower or zero, you get the refund only through an ITR
- Loans, visas, credit cards: proof of income
- Freelancers: an official record of earnings
- Loss carry forward: carrying some losses forward needs an ITR filed on time
3The new law
From 1 April 2026 the Income-tax Act 2025 applies, with ideas like "tax year" in place of "previous year/assessment year", and new section numbers. The return for income in FY 2025-26 (up to 31 March 2026) follows the old Act. This course also uses the old section numbers because people and forms still know them; check the current names on the portal.
- List all your FY 2025-26 income: salary, freelance, bank interest, rent.
- Check whether anyone deducted TDS (salary slip, freelance payments).
- Decide: is filing mandatory for you, or will you file for the benefits?
Example: Say: a ₹6,000 refund
Say Rahul's freelance earnings were ₹3 lakh and one client deducted 10% TDS on ₹60,000 of work: ₹6,000. Rahul's total tax came to zero (income within the limit). He filed an ITR and the ₹6,000 refund landed in his bank. Without filing, that money would have stayed with the government.
Common mistakes
- Assuming "my income is low, so no ITR is needed" and giving up a TDS refund.
- Mixing up FY and AY.
- Reporting only salary and forgetting bank interest.
Practice task
List all your income and TDS, and decide why you will file an ITR.
Quick recap
- ITR = account of income + tax
- FY: April-March
- Above the limit = mandatory
- File for a TDS refund
- New Act from 1 Apr 2026
- Portal + CA
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