๐ Income Tax Return (ITR) Kya Hota Hai?
Har
saal salary ya business se kamaayi hui income par tax bharna har Indian citizen
ka farz hai. Income Tax Return ya ITR ek legal document hota hai jo
aapki total income, deductions, aur tax liabilities ko government ke saamne
declare karta hai. ITR file karna ek mandatory process hai Agar aapka income taxable limit se upar hai, to ITR
file karna aapke liye mandatory hai. Lekin agar aapka income taxable
nahi bhi hai, to bhi kuch cases me ITR file karna fayde ka sauda hai.
ITR ka purpose hai tax transparency aur aapki income ki authenticity dikhana. Chahe salaried ho, self-employed, ya business owner – agar aapki taxable income hai, to aapko ITR file karna chahiye.
๐งพ ITR File Karna Kyun Zaroori Hai?
Aksar log sochte hain ki agar unka TDS kat
gaya hai to ITR file karna zaroori nahi hai, lekin ye galat soch hai. ITR file
karne ke kaafi important benefits
hote hain aap aage padh sekte hai:
๐น 1. Legal Compliance
Income Tax Act, 1961 ke
according agar aap eligible ho to ITR file na karna ek legal violation ho sakta
hai aur legal strike ko avaoid karne ke liye ITR file karna jaruri hai aur Income
proof ke liye bhi ITR ek official document hai.
๐น 2. Income Proof for Loans
Agar aapko personal loan, home loan ya credit
card chahiye to banks aapka ITR mangti hai pichle 2-3 saalon ka jisme aapki
income show hoti hai aur financial institutions ko aapke finance ki health jaan
ne me madad milti hai.
๐น 3. Visa &
Immigration
Kisi bhi country ka visa apply karne ke liye
aapka income proof chahiye hota hai – jisme ITR major document hota hai. ITR ek
income proof ke liye dikhaya jaata hai aur visa milne me ek positive effect
padta hai.
๐น 4. Refund Claim
Agar aapka TDS ya advance tax zyada kat gaya
hai to bina ITR file kiye aap refund claim nahi kar sakte. Jab aap ITR file
karte ho aur aapka TDS aur Advance tax taxable amount se zyada ho to government
refund karti hai.
๐น 5. Business/Startup
Tenders
Govt. tenders ke liye bhi ITR submission
jaruri hota hai – specially if you're a freelancer or small business. Investor ko
bhi apna ITR show karke positive trust built me madad milti hai.
๐น 6. Rental Agreement & High value
Purchase me.
Agar aap high-rent pe ghar le rahe ho (₹50,000/month+), to landlord ITR
proof maang sakta hai. Car ya property purchase karte waqt bhi ITR ki jarurat
pad sakti hai.
๐น 7.Avoid Panalty.
Agar aap eligible ho aur ITR nahi file karte, to aapko ₹5,000 tak ki late
filing penalty lag sakti hai.
๐งฎ Income Tax Slabs for FY 2024-25 (AY
2025-26)
Finance Act 2024 ne Section
115BAC ke provisions me amendment kiya hai (effective from AY 2024-25),
jiske baad New Tax Regime ab default tax regime ban gayi hai un
sab ke liye jo:
- Individual taxpayer
hain
- HUF (Hindu Undivided Family)
- AOP (Association of Persons) (co-operative societies chhod kar)
- BOI (Body of Individuals)
- ya Artificial Juridical Person
๐ Lekin good news yeh hai ki agar aap eligible ho, to aap New Tax Regime se opt-out karke Old Tax Regime choose kar sakte ho.
๐งพ
Old Tax Regime kya hai?
Old tax regime woh system hai jo New
Tax Regime ke pehle apply hota tha. Isme aapko kaafi saari tax
deductions aur exemptions claim karne ka option milta tha — jaise 80C, HRA,
LTA, etc.
๐ Kaise choose karein apna Tax Regime?
- Non-business cases
(jaise salary earners, pensioners, etc.):
Aap har saal ITR file karte waqt hi apna preferred tax regime choose kar sakte ho — due date ke andar, as per Section 139(1). - Business/Profession income wale taxpayers:
Inka default regime hamesha New Tax Regime hi hota hai.
Agar aap Old Regime me shift karna chahte ho to aapko Form 10-IEA file karna hoga due date se pehle, jo ki Section 139(1) ke under define hoti hai.
๐
Important:
Business wale log sirf ek baar hi apna regime switch kar sakte hain.
Ek baar agar aapne old regime choose kar liya, to aage kabhi wapas new regime
choose karna allowed nahi hoga (lifetime me sirf ek baar option hai).
"Un individuals ke liye (chahe resident ho ya non-resident) jo previous year ke dauraan 80 saal ya usse zyada umr ke hain, unke liye tax rates kuch is prakar hain:"
๐ Example:
Agar aapki income ₹50,10,000 hai, to aap ₹50 lakh se sirf ₹10,000 zyada kama rahe ho. To aapka additional tax bhi ₹10,000 se zyada nahi hona chahiye (even after adding surcharge).
๐ ITR Ke Pramukh Types (Forms) – Kis Form Ko File Karna Chahiye?
๐น 1.
ITR-1 (Sahaj) : aise Individual
jiski income (Only Salary) Rs.50Lakh se kam ho. Ek hi house property ho aur
jisko securities se income hoti ho.
๐น 2.
ITR-2 : Ye ITR for aise Individuals
aur HUF file karte hai jinki income Salary ke sath sath multiple property se
rent aata ho, Shares, mutualfund, aur property ma capital gain huva ho. Aur jiski
agriculture income Rs.5000 se zyada ho.
๐น 3.
ITR-3 : Ye ITR for aise Individuals
aur HUF file karte hai jinki income business/profession ho matlab self employee
ho jisme Freelancers, Consultants, Stock market traders bhi shamil hai.
๐น 4.
ITR-4(Sugam) : Ye ITR for aise Individuals /HUF/ Partnership
firm ke liye laagu hota hai (except LLP) file karte hai jinki income business
income Rs.20 crore ya iss se kam ho aur professionals jinki income Rs.50lakh ya
iss se kam aur Jinki income Presumptive Scheme me ho (under Sec
44AD, 44ADA, 44AE).
๐น 5.
ITR-5 : Partnership Firms, LLPs,
AOPs, BOIs etc.
๐น 6.
ITR-6 : Companies.
๐น 7. ITR-7 : Charitable Trusts, Political parties, NGOs, (Jo section 139(4A) to 139(4F) ke under aate hai
๐ฅ️ ITR File Kaise Kare?
(Online Step-by-Step Process)
✅ Step 1: Documents Ready Rakhein
·
PAN Card
·
Aadhaar Card
·
Form 16 (for salaried)
·
Bank statement
·
Investment proofs (LIC, PPF, ELSS etc.)
·
Interest certificates (FD, RD)
·
Home loan certificate (if any)
✅ Step 2: Income Tax Portal par Login karein
PAN ke through login karein aur profile update
rakhein.
✅ Step 3: “e-File” > “Income Tax Return”
Select Karein
·
Assessment Year: 2025-26
·
Filing Type: Original / Revised
·
Filing Mode: Online
·
Select proper ITR form
✅ Step 4: Form Fill Karein
·
Salary, house property, capital gains, other
income sab section bharna hoga
·
Deductions like 80C, 80D, 80G, 80E, etc. add
karein
·
TDS details auto-fill ya manual add karein
✅ Step 5: Tax Preview & Verify
System automatically calculate karega kitna
tax ban raha hai ya refund aayega.
✅ Step 6: Submit & e-Verify
e-Verification options:
·
Aadhaar OTP
·
Net banking
·
Bank account EVC
๐ ITR Filing Last Date
2025
·
Salaried
Individual: 31st July 2025
·
Audit
Cases (Business): 31st October 2025
·
Revised
Return: 31st December 2025
·
Belated
Return: 31st December 2025 (with penalty)
Late filing par penalty lag sakti hai ₹1000 to
₹5000 tak.
๐งพ ITR Filing Mistakes Jo Aapko Avoid
Karni Chahiye
1.
Wrong ITR form
choose karna
2.
TDS mismatch
(Form 26AS ignore karna)
3.
Bank interest
include na karna
4.
Investment proofs
attach na karna
5.
Old vs New tax
regime confusion
6.
Form 16 pe hi
sirf depend karna
๐ธ ITR Refund Kaise
Milega?
Agar aapne zyada tax pay kiya hai ya TDS zyada
kata hai to aapko refund milega.
Refund Milega Agar:
·
Advance tax zyada bhara
·
TDS zyada kata
·
Self-assessment tax paid zyada
Refund Kab Milta Hai?
Usually 7–45
days ke andar refund bank account me aa jata hai (e-verify hone ke
baad).
๐ ITR Filing Kitne saal
ka Record Rakhein?
At least past 6 years ka ITR record sambhal ke rakhein. Kahi baar
IT department scrutiny ke liye purane records mang sakta hai.
๐ ITR Filing Tips for
Freelancers & Small Business Owners
·
Presumptive scheme (44ADA/44AD) ka use karke
simplified filing karein
·
GST aur ITR ka reconciliation rakhein
·
Multiple bank accounts ki entries properly
declare karein
·
Home office deduction ka benefit lein (if
eligible)
๐ฉ๐ผ
Kaun Help Kar Sakta Hai?
Agar aapko ITR file karne me dikkat ho to ye
professionals help kar sakte hain:
·
CA (Chartered Accountant)
·
Tax Consultant
·
Online platforms: ClearTax, TaxBuddy,
myITreturn, etc.
·
Official Income Tax Help Center
❓ FAQs – Income Tax Return Se Jude Sawalon Ke
Jawab
Q1. Agar
meri salary ₹2.8 lakh hai to kya mujhe ITR file karna chahiye?
A: Haan, file karna better hai. Aap refund bhi claim kar sakte hain agar TDS
kata ho.
Q2. Kya
ITR file karna free hota hai?
A: Government portal par khud file karne par bilkul free hai. Professional help
lene par ₹500-₹1500 tak cost lag sakti hai.
Q3. Agar
ITR file nahi kiya to kya hoga?
A: Late filing penalty, interest charges aur future tax notices mil sakti hain.
Q4. ITR
file karne ke baad correction kaise karein?
A: Revised return file karke aap galti correct kar sakte ho (31st Dec tak).
๐ Conclusion
ITR file karna sirf ek legal responsibility
nahi, balki ek smart financial habit bhi hai. Chahe aap salaried ho,
self-employed ya student – ITR aapki financial credibility banata hai. Aaj hi
apne documents ready karein aur 2025 ka ITR timely file karein.
๐
Bonus Tip:
Agar aap apne ITR filing ko automate karna chahte hain, to yearly ek fixed
folder banayein jisme salary slips, interest certificates, investment proofs
save rakkhein. Filing process aur fast ho jayega.
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