{"id":680,"date":"2025-07-02T11:56:11","date_gmt":"2025-07-02T11:56:11","guid":{"rendered":"https:\/\/komplytek.com\/blogs\/?p=680"},"modified":"2025-07-02T12:34:59","modified_gmt":"2025-07-02T12:34:59","slug":"last-minute-checklist-for-filing-itr-for-ay-2025-26","status":"publish","type":"post","link":"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/","title":{"rendered":"Last-Minute Checklist for Filing ITR for AY 2025\u201326"},"content":{"rendered":"<body><p>As the deadline for filing Income Tax Returns (ITR) for Assessment Year (AY) 2025\u201326 approaches, taxpayers\u2014whether individuals, professionals, or business owners\u2014must ensure their returns are filed accurately and on time. Filing your ITR not only ensures compliance but also helps avoid penalties, interest, and scrutiny from the Income Tax Department. Here\u2019s a comprehensive last-minute checklist to guide you through the ITR filing process smoothly:<\/p>\n<p>\u00a0<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Know_Your_Due_Date\" >Know Your Due Date<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Category_of_taxpayer\" >Category of taxpayer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Due_Date_of_Tax_Filing\" >Due Date of Tax Filing<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Collect_Your_Documents\" >Collect Your Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#ITR_Forms_for_AY_2025%E2%80%9326_Eligibility_and_Restrictions\" >ITR Forms for AY 2025\u201326: Eligibility and Restrictions<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#ITR_Form\" >ITR Form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Who_Can_File\" >Who Can File<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Sources_of_Income_Allowed\" >Sources of Income Allowed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Who_Cannot_File\" >Who Cannot File<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Verify_Tax_Credits_with_Form_26AS_AIS\" >Verify Tax Credits with Form 26AS &amp; AIS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Report_All_Income_Sources\" >Report All Income Sources<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Claim_All_Eligible_Deductions\" >Claim All Eligible Deductions<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Section\" >Section<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Deduction_Type\" >Deduction Type<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Details\" >Details<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Check_Advance_Tax_Self-Assessment_Tax\" >Check Advance Tax \/ Self-Assessment Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Verify_Bank_Account_Details\" >Verify Bank Account Details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#File_and_E-Verify_the_Return\" >File and E-Verify the Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Keep_Acknowledgement_Copy_Safe\" >Keep Acknowledgement Copy Safe<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#ITR_Forms_Overview\" >ITR Forms Overview<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Form_No\" >Form No.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Applicable_For\" >Applicable For<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/#Penalties_for_Late_Filing\" >Penalties for Late Filing<\/a><\/li><\/ul><\/nav><\/div>\n<h3 id=\"mcetoc_1iv5flp320\"><span class=\"ez-toc-section\" id=\"Know_Your_Due_Date\"><\/span>Know Your Due Date<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td width=\"376\">\n<h5><span class=\"ez-toc-section\" id=\"Category_of_taxpayer\"><\/span>Category of taxpayer<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<td width=\"215\">\n<h5><span class=\"ez-toc-section\" id=\"Due_Date_of_Tax_Filing\"><\/span>Due Date of Tax Filing<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"376\">For individuals &amp; HUF (not liable to audit)<\/td>\n<td width=\"215\">15<sup>th<\/sup> September 2025<\/td>\n<\/tr>\n<tr>\n<td width=\"376\">For individuals &amp; Professionals requiring an audit<\/td>\n<td width=\"215\">31st October 2025<\/td>\n<\/tr>\n<tr>\n<td width=\"376\">For transfer pricing cases<\/td>\n<td width=\"215\">30<sup>th<\/sup> November 2025<\/td>\n<\/tr>\n<tr>\n<td width=\"376\">Updated return (4 years from the end of the relevant Assessment Year)<\/td>\n<td width=\"215\">31<sup>st<\/sup> March 2030<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<p><span style=\"font-size: 20px;\">Always confirm whether an audit is applicable to avoid last-minute confusion.<\/span><\/p>\n<p>\u00a0<\/p>\n<h3 id=\"mcetoc_1iv5flp321\"><span class=\"ez-toc-section\" id=\"Collect_Your_Documents\"><\/span>Collect Your Documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ensure the following documents are ready:<\/p>\n<ul>\n<li>Form 16 from the employer<\/li>\n<li>Form 26AS (Tax Credit Statement)<\/li>\n<li>AIS &amp; TIS<\/li>\n<li>Bank account statements<\/li>\n<li>Capital gains statements<\/li>\n<li>Loan interest certificates<\/li>\n<li>Investment proofs<\/li>\n<li>Rental income and property details<\/li>\n<li>Business income and expense records<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<h3 id=\"mcetoc_1iv5fnqp4h\"><span class=\"ez-toc-section\" id=\"ITR_Forms_for_AY_2025%E2%80%9326_Eligibility_and_Restrictions\"><\/span><strong>ITR Forms for AY 2025\u201326: Eligibility and Restrictions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table width=\"690\">\n<tbody>\n<tr>\n<td width=\"104\">\n<h5 id=\"mcetoc_1iv5flp322\"><span class=\"ez-toc-section\" id=\"ITR_Form\"><\/span>ITR Form<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<td width=\"142\">\n<h5 id=\"mcetoc_1iv5flp323\"><span class=\"ez-toc-section\" id=\"Who_Can_File\"><\/span>Who Can File<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<td width=\"219\">\n<h5 id=\"mcetoc_1iv5flp324\"><span class=\"ez-toc-section\" id=\"Sources_of_Income_Allowed\"><\/span>Sources of Income Allowed<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<td width=\"225\">\n<h5 id=\"mcetoc_1iv5flp325\"><span class=\"ez-toc-section\" id=\"Who_Cannot_File\"><\/span>Who Cannot File<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">ITR-1 (Sahaj)<\/td>\n<td width=\"142\">Resident Individuals (Ordinary Resident) with total income up to \u20b950 lakh<\/td>\n<td width=\"219\">\u2714 Salary \/ Pension<br>\n\u2714 One House Property<br>\n\u2714 Other Sources (Interest, etc.)<br>\n\u2714 Agricultural income up to \u20b95,000<\/td>\n<td width=\"225\">\u274c HUFs, NRIs<br>\n\u274c Income &gt; \u20b950 lakh<br>\n\u274c Capital Gains<br>\n\u274c More than one house property<br>\n\u274c Business or Profession Income<br>\n\u274c Director in a company<br>\n\u274c Foreign Assets or Income<br>\n\u274cHolding unlisted Equity shares<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">ITR-2<\/td>\n<td width=\"142\">Individuals &amp; HUFs<\/td>\n<td width=\"219\">\u2714 All income from ITR&gt; 50 Lakh<br>\n\u2714 Capital Gains<br>\n\u2714 More than one house property<br>\n\u2714 Foreign Income or Assets\u2714Director in a company\u2714Holding unlisted Equity shares\u2714 Agriculture income &gt; \u20b95,000\n<p>\u2714 Crypto Income (if reported as capital gains)<\/p><\/td>\n<td width=\"225\">\u274c Income from Business or Profession under regular computation (non-presumptive)<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">ITR-3<\/td>\n<td width=\"142\">Individuals &amp; HUFs having business\/ profession income<\/td>\n<td width=\"219\">\u2714 All income sources from ITR-2<br>\n\u2714 Income from Business or Profession (including presumptive, partnership share, etc.), \u2714 Crypto Income (if reported as business income)\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u2714 As a partner in the firm<\/td>\n<td width=\"225\">\u274c Entities other than individuals or HUFs<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">ITR-4 (Sugam)<\/td>\n<td width=\"142\">Resident Individuals, HUFs, and Firms (other than LLP) opting for presumptive taxation<\/td>\n<td width=\"219\">\u2714Every income from ITR-1<br>\n\u2714 Presumptive income<br>\n\u2714 Resident Individual and HUF having total income \u2264 \u20b950 lakh<\/td>\n<td width=\"225\">\u274c Income &gt; \u20b950 lakh\n<p>\u274c Income from Capital Gains<br>\n\u274c More than one house property<br>\n\u274c Income from lottery\/racehorses<br>\n\u274c Foreign Income or Assets<br>\n\u274c Director in a company or holding unlisted shares<br>\n\u274c Firms requiring an audit<br>\n\u274c Not opting for presumptive scheme,<br>\n\u274cHolding unlisted Equity shares during the F.Y.<\/p><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"mcetoc_1iv5flp326\"><\/h2>\n<h3 id=\"mcetoc_1iv5flp327\"><span class=\"ez-toc-section\" id=\"Verify_Tax_Credits_with_Form_26AS_AIS\"><\/span>Verify Tax Credits with Form 26AS &amp; AIS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Reconcile the TDS entries in Form 26AS and AIS with your records to avoid mismatches.<\/p>\n<h3 id=\"mcetoc_1iv5flp328\"><span class=\"ez-toc-section\" id=\"Report_All_Income_Sources\"><\/span>Report All Income Sources<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Interest from savings and FDs<\/li>\n<li>Capital gains<\/li>\n<li>Freelance income<\/li>\n<li>Foreign income or assets<\/li>\n<\/ul>\n<h3 id=\"mcetoc_1iv5flp329\"><span class=\"ez-toc-section\" id=\"Claim_All_Eligible_Deductions\"><\/span>Claim All Eligible Deductions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td>\n<h5><span class=\"ez-toc-section\" id=\"Section\"><\/span><strong>Section<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<td width=\"195\">\n<h5><span class=\"ez-toc-section\" id=\"Deduction_Type\"><\/span><strong>Deduction Type<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<td width=\"311\">\n<h5><span class=\"ez-toc-section\" id=\"Details\"><\/span><strong>Details<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>80C<\/td>\n<td width=\"195\">LIC, PPF, ELSS<\/td>\n<td width=\"311\">Maximum deduction of \u20b91.5 lakh per financial year on specified investments\/savings.<\/td>\n<\/tr>\n<tr>\n<td>80D<\/td>\n<td width=\"195\">Medical Insurance<\/td>\n<td width=\"311\">Dedication up to \u20b925,000 (non-senior citizens) and \u20b950,000 (senior citizens).<\/td>\n<\/tr>\n<tr>\n<td>80G<\/td>\n<td width=\"195\">Donations<\/td>\n<td width=\"311\">Dedication for donations to specified funds\/charitable institutions (50% or 100%, with\/without restriction).<\/td>\n<\/tr>\n<tr>\n<td>24(b)<\/td>\n<td width=\"195\">Housing Loan Interest<\/td>\n<td width=\"311\">Interest deduction up to \u20b92 lakh per annum for self-occupied property.<\/td>\n<\/tr>\n<tr>\n<td>80E<\/td>\n<td width=\"195\">Education Loan Interest<\/td>\n<td width=\"311\">100% deduction on interest for up to 8 years (no upper limit on amount).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<h3 id=\"mcetoc_1iv5flp32a\"><span class=\"ez-toc-section\" id=\"Check_Advance_Tax_Self-Assessment_Tax\"><\/span>Check Advance Tax \/ Self-Assessment Tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p id=\"mcetoc_1iv5flp32b\">Ensure advance\/self-assessment tax is paid if applicable.<\/p>\n<h3 id=\"mcetoc_1iv5flp32c\"><span class=\"ez-toc-section\" id=\"Verify_Bank_Account_Details\"><\/span>Verify Bank Account Details<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Check the correct account number and IFSC for refund processing.<\/p>\n<h3 id=\"mcetoc_1iv5flp32d\"><span class=\"ez-toc-section\" id=\"File_and_E-Verify_the_Return\"><\/span>File and E-Verify the Return<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Complete e-verification within 30 days via Aadhaar OTP, net banking, or by sending ITR-V to CPC.<\/p>\n<h3 id=\"mcetoc_1iv5flp32e\"><span class=\"ez-toc-section\" id=\"Keep_Acknowledgement_Copy_Safe\"><\/span>Keep Acknowledgement Copy Safe<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Save the ITR-V acknowledgement for future references like visa, loans, or compliance.<\/p>\n<h3 id=\"mcetoc_1iv5flp32f\"><span class=\"ez-toc-section\" id=\"ITR_Forms_Overview\"><\/span>ITR Forms Overview<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td width=\"158\">\n<h5><span class=\"ez-toc-section\" id=\"Form_No\"><\/span><strong>Form No.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<td width=\"418\">\n<h5><span class=\"ez-toc-section\" id=\"Applicable_For\"><\/span><strong>Applicable For<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"158\">ITR-1<\/td>\n<td width=\"418\">Salaried individuals with income up to \u20b950L<\/td>\n<\/tr>\n<tr>\n<td width=\"158\">ITR-2<\/td>\n<td width=\"418\">Individuals with capital gains, foreign income<\/td>\n<\/tr>\n<tr>\n<td width=\"158\">ITR-3<\/td>\n<td width=\"418\">Professionals &amp; business owners<\/td>\n<\/tr>\n<tr>\n<td width=\"158\">ITR-4<\/td>\n<td width=\"418\">Presumptive income scheme (44ADA\/44AE)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<h3 id=\"mcetoc_1iv5flp32g\"><span class=\"ez-toc-section\" id=\"Penalties_for_Late_Filing\"><\/span>Penalties for Late Filing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Late fee up to \u20b95,000 u\/s 234F (\u20b91,000 if income &lt; \u20b95L)<\/li>\n<li>Interest on unpaid tax at the rate of 1% per month u\/s 234A.<\/li>\n<li>Losses can\u2019t be carried forward if the return is not filed in time.<\/li>\n<\/ul>\n<\/body>","protected":false},"excerpt":{"rendered":"<p>As the deadline for filing Income Tax Returns (ITR) for Assessment Year (AY) 2025\u201326 approaches, taxpayers\u2014whether individuals, professionals, or business owners\u2014must ensure their returns are filed accurately and on time. Filing your ITR not only ensures compliance but also helps avoid penalties, interest, and scrutiny from the Income Tax Department. Here\u2019s a comprehensive last-minute checklist &#8230; <a title=\"Last-Minute Checklist for Filing ITR for AY 2025\u201326\" class=\"read-more\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/\" aria-label=\"Read more about Last-Minute Checklist for Filing ITR for AY 2025\u201326\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[134],"tags":[],"class_list":["post-680","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-service"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Last-Minute Checklist for Filing ITR for AY 2025\u201326 - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/last-minute-checklist-for-filing-itr-for-ay-2025-26\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Last-Minute Checklist for Filing ITR for AY 2025\u201326 - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"As the deadline for filing Income Tax Returns (ITR) for Assessment Year (AY) 2025\u201326 approaches, taxpayers\u2014whether individuals, professionals, or business owners\u2014must ensure their returns are filed accurately and on time. 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