๐Ÿ’ฐ Income Tax Return (ITR) Kya Hai? – Ek Complete Guide (2025) [Hindi me]

 

๐Ÿ“Œ 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.



๐Ÿงพ 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:

๐Ÿ”น 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.

๐Ÿ”น 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.

๐Ÿ”น 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.

๐Ÿ”น 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.

๐Ÿ”น 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.

๐Ÿ”น 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.

๐Ÿ”น 7.Avoid Panalty.

Agar aap eligible ho aur ITR nahi file karte, to aapko ₹5,000 tak ki late filing penalty lag sakti hai.

 


๐Ÿงฎ 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

๐Ÿ” 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.


๐Ÿงพ 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.


๐Ÿ“ 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.

๐Ÿ“Œ 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 60 saal ya usse zyada lekin 80 saal se kam umr ke hain, unke liye tax rates kuch is prakar hain:"


"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:"


 "Note: Jo badha hua surcharge 25% ya 37% lagta tha, wo ab nahi lagaya jaata un incomes par jo sections 111A, 112, 112A aur Dividend Income ke under taxable hain. Isliye, aisi incomes par maximum surcharge rate sirf 15% hi hoga. Lekin agar income sections 115A, 115AB, 115AC, 115ACA aur 115E ke under taxable hai, to yeh chhoot apply nahi hoti."


๐Ÿงพ Rebate u/s 87A (Section 87A ke tahat chhoot)

Resident Individuals (jo India ke permanent nagrik hain) ko Income Tax par 100% tak ki rebate mil sakti hai, lekin yeh rebate ki maximum limit alag-alag tax regime ke hisaab se hoti hai:

๐Ÿ“ Note: Har tax regime me Health & Education Cess @ 4% lagta hai, jo income tax amount + surcharge (agar koi ho) par calculate hota hai.


Marginal Relief on Surcharge – Hindi Explanation

Agar kisi individual ki net income ₹50 lakh, ₹1 crore, ₹2 crore ya ₹5 crore se zyada ho jaati hai, to un par surcharge lagta hai. Lekin government ne ek "marginal relief" ka provision diya hai, jiska matlab hai:

Aapka total tax + surcharge kabhi bhi us income level ke comparison me zyada nahi hona chahiye, jitna aap extra kama rahe ho.

Yeh table dekhiye ๐Ÿ‘‡


๐Ÿ“Œ 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).


๐Ÿ“‹ ITR Ke Pramukh Types (Forms) – Kis Form Ko File Karna Chahiye?


๐Ÿ”น 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.

๐Ÿ”น 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.

๐Ÿ”น 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.

๐Ÿ”น 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).

๐Ÿ”น 5. ITR-5 : Partnership Firms, LLPs, AOPs, BOIs etc.

๐Ÿ”น 6. ITR-6 : Companies.

๐Ÿ”น 7. ITR-7 : Charitable Trusts, Political parties,  NGOs,  (Jo section 139(4A) to 139(4F) ke under aate hai 

 


๐Ÿ–ฅ️ 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

๐Ÿ‘‰ https://incometax.gov.in

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


๐Ÿ“† 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.


๐Ÿงพ 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


๐Ÿ’ธ 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).


๐Ÿ“Š 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.


๐Ÿ“š 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)


๐Ÿ‘ฉ๐Ÿ’ผ 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).


๐Ÿ 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.


๐Ÿ“Œ 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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