Overview

• E-filing utilities are now live for ITR-1 and ITR-4, and non-audit taxpayers have until September 15 to submit returns without penalties.
• Filing a nil return still provides official proof of income useful for loan approvals, credit cards, visas and passport applications.
• Choosing the correct ITR form and accurately classifying income heads helps prevent defective returns and the need for rectifications.
• Reconciling Annual Information Statement, Tax Information Summary and Form 26AS with your ITR prevents mismatches that can delay refunds or trigger notices.
• Maintaining key documents—such as bank interest certificates, rent receipts and PPF statements—and completing e-verification within 30 days validates returns and unlocks refunds.