Ensure correct ITR filing in Jaipur for AY 2026-27 (FY 2025-26) with Apkireturn. With over 20 years of hands-on experience, our expert tax consultants handle every aspect of your income tax return — from AIS reconciliation and regime selection to capital gains reporting under the revised rates. Whether you file ITR-1, ITR-2, ITR-3, or ITR-4, we ensure deadline compliance, penalty prevention, and faster refund processing. Trust Jaipur’s most experienced tax professionals for precise, efficient, and hassle-free online tax filing.

Filing your Income Tax Return (ITR) accurately in Jaipur is essential to staying compliant and avoiding unnecessary penalties. For the Assessment Year 2026-27 (covering income earned during FY 2025-26, i.e., 1 April 2025 to 31 March 2026), the Income Tax Department has introduced several important changes — from expanded form eligibility and revised filing deadlines to streamlined capital gains reporting and enhanced AIS reconciliation requirements.
Whether you are a salaried professional, a freelancer, a small business owner, or an investor in Jaipur, getting your ITR filed correctly and on time ensures you claim every eligible deduction, receive your tax refund faster, and stay free from scrutiny notices.
While online ITR filing is available to everyone, selecting the right form, reconciling your AIS, reporting capital gains under the revised rates, and choosing between the old and new tax regimes requires careful attention. Errors or delays during your Jaipur tax return filing can attract penalties under Section 234F and interest under Section 234A/234B.
Apkireturn offers trusted and comprehensive ITR filing services in Jaipur. As your local tax consultant, we handle the entire online tax filing process — from form selection and AIS reconciliation to deduction optimisation and final submission — ensuring everything follows the latest tax rules for AY 2026-27. Choose Apkireturn for reliable income tax assistance in Jaipur and have your taxes handled right.
Choose the suitable plan to get your ITR Filed Now
Perfect for first-time filers & simple tax cases
Salary Up to 25 lakh
Salary, House Property, Interest Income
For individuals with multiple income sources
Salary Up to ₹50 lakh
All in Basic + Capital Gains
For individuals with multiple income sources
Any
All in Elite + Bus. & Profession + F&O + VDA
For high-net-worth individuals & global income earners
Unlimited
All income sources including Foreign Income
Before diving into ITR forms, here are the most important updates for this filing season:
Revised Filing Deadlines: ITR-1 and ITR-2 filers must submit their returns by 31 July 2026. For the first time, ITR-3 and ITR-4 filers (non-audit cases) have an extended deadline of 31 August 2026, giving business owners and professionals additional time for book closure and reconciliation.
Extended Revised Return Window: If you discover an error after filing, you can now submit a revised return up to 31 March 2027 (previously 31 December).
Updated Return (ITR-U) — 4-Year Window: An updated return for FY 2025-26 can be filed up to 31 March 2031, providing a longer compliance window for correcting omissions.
Expanded ITR-1 and ITR-4 Eligibility: Taxpayers with income from up to two house properties can now file under ITR-1 and ITR-4 (previously limited to one house property). A new field for “rent which cannot be realised” has also been added.
Streamlined Capital Gains Reporting: The transitional dual-rate reporting from AY 2025-26 has been removed. For AY 2026-27, capital gains are reported only under the amended rates — 20% for short-term capital gains (STCG) under Section 111A and 12.5% for long-term capital gains (LTCG) under Section 112A.
AIS Reconciliation Is Now Critical: Form 26AS now focuses exclusively on TDS/TCS credits and tax payments. The Annual Information Statement (AIS) carries the comprehensive income and transaction register, and non-reconciliation of AIS is now a primary trigger for automated scrutiny notices. Reconciling your AIS before filing is no longer optional.
New Tax Regime Slabs (Budget 2025): Under the new default tax regime (Section 115BAC), income up to ₹4 lakh is tax-free. The Section 87A rebate has been enhanced to ₹60,000, making income up to ₹12 lakh effectively tax-free. For salaried individuals, the ₹75,000 standard deduction means zero tax on income up to ₹12.75 lakh.
Last Year Under IT Act 1961: FY 2025-26 is the final year governed by the Income Tax Act, 1961. The new Income Tax Act, 2025, takes effect from 1 April 2026 for FY 2026-27 onwards. However, your current filing for AY 2026-27 follows the old Act entirely — all existing deductions (Section 80C, 80D, 24(b), HRA, etc.) and regime-choice rules remain unchanged.

Who Should Use It: Resident individuals with total income up to ₹50 lakh from the following sources:
Key Changes for AY 2026-27:
Who Cannot Use It: You cannot use ITR-1 if you are a company director, hold unlisted equity shares, have foreign income or foreign assets, earn income from business or profession, or have capital gains. Ideal for straightforward salary ITR filing in Jaipur.
Filing Deadline: 31 July 2026
Who Should Use It: Individuals and Hindu Undivided Families (HUFs) who are not eligible for ITR-1 and do not have income from business or profession. You typically need ITR-2 if you have:
Key Changes for AY 2026-27:
Note: If your primary income involves capital gains tax filing, ITR-2 is usually the appropriate form (unless you also have business income, in which case ITR-3 applies).
Filing Deadline: 31 July 2026
Who Should Use It: Individuals and HUFs who have income under the head “Profits and Gains of Business or Profession.” This form covers:
Key Changes for AY 2026-27:
Note: This is the form for standard business tax filing in Jaipur for individuals and HUFs who are not using the presumptive taxation scheme.
Filing Deadline: 31 August 2026 (for non-audit cases — extended from 31 July for the first time)
Who Should Use It: Resident Individuals, HUFs, and Partnership Firms (other than LLPs) opting for the presumptive taxation scheme. This applies if your income includes:
Key Changes for AY 2026-27:
Note: Total income must be up to ₹50 lakh. Not applicable if you have LTCG exceeding ₹1.25 lakh, foreign assets, or income from more than two house properties. Suitable for many freelancers, professionals, and small business owners seeking simplified tax filing online in Jaipur.
Filing Deadline: 31 August 2026 (for non-audit cases — extended from 31 July for the first time)
Who Should Use It: This form is specifically for entities other than individuals, HUFs, and companies. It applies to:
Note: Use this form for LLP tax filing in Jaipur or partnership firm returns. The filing deadline depends on whether a tax audit is applicable.
Filing Deadline: 31 October 2026 (if tax audit is required); 31 August 2026 (if not)
Who Should Use It: This form is mandatory for all companies registered under the Companies Act, unless they are claiming exemption under Section 11 (income from property held for charitable or religious purposes).
Note: ITR-6 must be filed electronically with a Digital Signature Certificate (DSC). Relevant for company tax return filing in Jaipur.
Filing Deadline: 31 October 2026
Who Should Use It: This form is for persons, including companies, who must file returns under specific sections — 139(4A), 139(4B), 139(4C), or 139(4D). This typically includes:
Note: Required for Trust ITR filing in Jaipur and similar exempt organisations.
Filing Deadline: 31 October 2026
Need Help Choosing Your ITR Form? Selecting the right form ensures smooth ITR e-filing in Jaipur. If you’re unsure which form applies to your specific situation or entity type, the experts at Apkireturn can provide clear income tax assistance Jaipur. We ensure you file correctly, every time.
The Table below shows the Income Tax Slabs applicable for the F.Y. 2025-26, as per NEW TAX REGIME. The new tax slabs are as per the approval of the Finance Budget 2025. The new tax regime slabs-
| Income Slab | Tax Rates |
|---|---|
| Up to ₹4,00,000 | NIL |
| ₹4,00,001 - ₹8,00,000 | 5% |
| ₹8,00,001 - ₹12,00,000 | 10% |
| ₹12,00,001 - ₹16,00,000 | 15% |
| ₹16,00,001 - ₹20,00,000 | 20% |
| ₹20,00,001 - ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
| Tax Slab | Rates |
|---|---|
| Rs. 3 lakhs | NIL |
| Rs. 3 lakhs - Rs. 5 lakhs | 5% |
| Rs. 5 lakhs - Rs. 10 lakhs | 20% |
| Rs. 10 lakhs and more | 30% |
| Tax Slab | Rates |
|---|---|
| Rs. 0 - Rs. 5 lakhs | NIL |
| Rs. 5 lakhs - Rs. 10 lakhs | 20% |
| Above Rs. 10 lakhs | 30% |
| Particulars | Old Tax Regime | New Tax Regime |
|---|---|---|
| Company opts for section 115BAB (not covered in section 115BA and 115BAA) & is registered on/after October 1, 2019 and has started manufacturing on/before 31st March 2024 | - | 15% |
| Company opts for Section 115BAA, where the total income of a company has been calculated without claiming specified deductions, exemptions, incentives, and additional depreciation | - | 22% |
| Company opts for section 115BA registered on/after March 1, 2016, and is in the manufacture of any article or thing and does not claim a deduction as specified in the section | 25% | - |
| Turnover/gross receipt of the company is less than Rs. 400 crores in the previous year | 25% | - |
| Other Domestic Company | 30% | - |
Health & Education Cess Rate – 4%
Surcharge Rate-
A partnership firm or an LLP is taxable at 30%
Note –
Under the new tax regime of taxation, the taxpayers can avail of an option to opt for one of the following-
To pay tax at lower rates according to the New Tax Regime of taxation on the condition that they refrain from specific exemptions (permissible) and deductions under income tax.
To continue paying the taxes under the existing income tax rates. The taxpayer can avail of exemptions and rebates by opting into the old regime and paying tax at the existing higher rate.
The taxpayers who have opted for the new tax regime will have to forgo some deductions and exemptions that are available in the old tax regime of taxation.
The old income tax slabs (old tax regime) and the tax rates for Individuals and HUF below the age of 60 years and NRIs under the old tax regime are as below:
| Income Tax Slab | Tax Rates |
|---|---|
| Up to Rs 2,50,000* | NIL |
| Rs 2,50,001 - Rs 5,00,000 | 5% |
| Rs 5,00,001 - Rs 10,00,000 | 20% |
| Above Rs 10,00,000 | 30% |
Surcharge
The surcharge rates for individuals under the New Tax Regime for F.Y. 2025-26 (A.Y. 2026-27) are also based on income slabs, but the highest rate is capped:
The old regime has multiple tax slabs with higher rates, while the new regime offers lower rates with more slabs.
The old regime allows various deductions and exemptions, which are mostly not available under the new regime.
The new regime aims for simpler tax calculations with fewer exemptions, whereas the old regime offers more avenues to reduce taxable income.
The old regime may be more beneficial for those with high investments and expenses qualifying for deductions, whereas the new regime could be better for those with fewer deductions.
Taxpayers have the option to choose between the two regimes based on which is more advantageous for their situation.
| Key Points | Old Tax Regime | New Tax Regime |
|---|---|---|
| Tax Slabs | Features graduated tax slabs based on age (for individuals) ranging from 0% to 30%. Different basic exemption limits apply based on age. | Features simplified slabs of 5%, 10%, 15%, 20%, and 30% that are the same for all individuals regardless of age. Basic exemption limit is ₹3,00,000 for all. |
| Deductions and Exemptions | Allows a wide range of deductions and exemptions under various sections (like 80C, 80D, 24(b), HRA, etc.) for investments, medical expenses, education, etc., significantly reducing taxable income. | Offers very limited deductions or exemptions. Only a few specific deductions are allowed, such as the standard deduction for salary/pension income (₹50,000), and employer's contribution to NPS (Section 80CCD(2)). |
| Tax Rates | Generally has higher marginal tax rates compared to the new regime slabs. However, the extensive deductions and exemptions available can significantly reduce the effective tax rate, potentially resulting in lower tax payable for those who can claim many deductions. | Offers lower marginal tax rates compared to the old regime slabs, especially in lower and middle income brackets. The benefit of lower rates is more pronounced for taxpayers with limited or no deductions and exemptions. |
| Compliance | Requires maintaining detailed records for deductions and exemptions, leading to higher paperwork and compliance burden. | Is simpler to comply with due to no deductions or exemptions, requiring minimal paperwork and record-keeping. |
| Suitability | Generally benefits individuals with higher income and those who make significant investments or incur considerable expenses eligible for deductions and exemptions. Tax liability up to ₹5 lakh is effectively nil for residents due to Section 87A rebate. | May be advantageous for salaried individuals, pensioners, and those with lower incomes or limited deductible expenses. Tax liability up to ₹7 lakh is effectively nil for residents due to the higher rebate available under Section 87A in this regime. This regime is the default option for A.Y. 2025-26. |
There is no universally “better” regime — the right choice depends entirely on your individual income profile, investments, and eligible deductions. Here is a practical approach:
The New Regime may be better if: You are a salaried individual or pensioner with limited investments or deductions to claim, you prefer simplified filing, or your income is up to ₹12.75 lakh (where the effective tax is zero).
The Old Regime may be better if: You actively invest in PPF, ELSS, life insurance, or NPS (claiming 80C and 80CCD(1B)), pay health insurance premiums (80D), have a home loan on a self-occupied property (Section 24(b)), claim HRA exemption, or have other significant deductions that substantially reduce your taxable income.
Recommendation: Calculate your tax liability under both regimes before filing. The experts at Apkireturn can run this comparison for you as part of our ITR filing services in Jaipur, ensuring you pick the regime that minimises your tax outgo.
Smart tax planning can significantly reduce your tax liability and support your long-term financial goals. Here are key strategies to discuss with your tax consultant in Jaipur:
Section 80C allows deductions up to ₹1.5 lakh for a wide range of investments and expenses — PPF contributions, EPF, ELSS mutual funds, life insurance premiums, children's tuition fees, NSC, 5-year fixed deposits, Sukanya Samriddhi, and principal repayment on home loans. Fully utilising this limit is a foundational step in tax savings for Jaipur taxpayers under the old regime.
If your employer contributes to your NPS account, this amount is deductible under Section 80CCD(2) — and this deduction is available under both the old and new tax regimes. Under the new regime, the deduction limit is up to 14% of salary (basic + dearness allowance) for all employees. This makes employer NPS one of the most tax-efficient benefits regardless of which regime you choose.
Beyond the ₹1.5 lakh limit of Section 80C, you can claim an additional deduction of up to ₹50,000 for voluntary contributions to NPS under Section 80CCD(1B). This is a powerful tool for retirement planning alongside tax saving. Important: This deduction is available only under the old tax regime — it is not permitted under the new regime.
If you have a home loan, the old regime offers substantial relief. Interest paid on the loan is deductible up to ₹2 lakh per year for a self-occupied property under Section 24(b). The principal repayment component qualifies under Section 80C (within the ₹1.5 lakh limit). For let-out (rented) properties, the full interest amount is deductible under both regimes with no upper cap.
If eligible, forming an HUF allows you to split certain income among family members, potentially lowering the overall tax burden for the family. An HUF is treated as a separate taxpayer entity with its own exemption limits and deduction eligibility. Consult a tax professional to assess whether this structure benefits your family.
Before starting your Income Tax Filing in Jaipur, one essential step is to review your Form 26AS and the Annual Information Statement (AIS). For FY 2025-26, the role of these statements has been restructured, and reconciling your AIS has become more critical than ever.
Form 26AS is your consolidated annual tax credit statement. For AY 2026-27, it has been streamlined to focus exclusively on:
Form 26AS no longer carries the comprehensive financial transaction data it once did — that role has shifted entirely to AIS.
The AIS now serves as the comprehensive record of your income and financial transactions. It includes all information previously available in Form 26AS, along with:
The Taxpayer Information Summary (TIS) provides a derived summary of the AIS, showing the computed values the department uses for processing.
For FY 2025-26, the Income Tax Department has made AIS reconciliation a primary compliance requirement. Non-reconciliation of AIS is now the foremost trigger for automated scrutiny notices. This means that if the income and transactions reported in your ITR do not match the data in your AIS, you are significantly more likely to receive a notice.
Reconciling your AIS before filing ensures that you report all income accurately, avoid mismatches that can delay refund processing, and minimise the risk of scrutiny.
You can easily view and download both Form 26AS and AIS from the official Income Tax e-filing portal after logging in with your PAN and password.
Verifying these statements is a vital part of accurate tax return filing. At Apkireturn, we help you reconcile this information meticulously as part of our ITR filing services in Jaipur, ensuring your return is accurate and complete.
PAN Card
mandatory for all taxpayers
Aadhaar Card
required for e-verification and linking with PAN
Bank Statement
for all accounts, covering the full financial year (April 2025 – March 2026)
Form 16 (for Salaried Person)
issued by your employer, showing salary details, TDS deducted, and deductions claimed (for salaried individuals)
Form 16A / 16B / 16C
TDS certificates for income other than salary (interest, property sale, rent)
House Property Income
rental income, municipal tax paid, and loan interest details
Home Loan Interest Certificate
issued by your bank or housing finance company
Capital Gain Report
from your broker or mutual fund house showing buy/sell details, STCG, and LTCG
Form 26AS and AIS
downloaded from the e-filing portal
Investment Details
for deductions under Section 80C (PPF, ELSS, LIC, NSC, etc.), Section 80D (health insurance), and other Chapter VI-A deductions
Interest Certificates
from banks and post offices for savings account, FD, and RD interest
Rent Receipts
if claiming HRA exemption (old regime)
GST Returns / Business Financial Statements
for business and professional income
Foreign Income / Foreign Asset Details
if applicable
Digital Asset Transaction Details
if you have traded in cryptocurrencies or other virtual digital assets

An Income Tax Return (ITR) is a form used by taxpayers to declare their income, deductions and tax liability to the government. It serves as a record of one’s income and taxes paid.
Individuals, Hindu Undivided Families (HUFs), companies, and other entities earning income in India are required to file an Income Tax Return if their income exceeds the prescribed threshold limit.
The due date for filing Income Tax Returns varies depending on the taxpayer’s category and the type of income. For individuals, the usual due date is July 31st, but it can be extended by the government.
The Income Tax Department has different forms (ITR-1 to ITR-7) for various categories of taxpayers. The choice of form depends on the source and amount of income.
Taxpayers can file their returns online through the official Income Tax Department website or other authorized e-filing portals. Offline filing is also an option using the appropriate ITR form.
Commonly required documents include PAN card, Aadhaar card, Form 16 (for salaried individuals), bank statements, investment details and other supporting documents for income and deductions claimed.
Yes, taxpayers can file a belated return after the due date, but there might be penalties and interest applicable. It’s advisable to file the return within the stipulated time to avoid these extra charges.
Gross Total Income is the total income before deductions under various sections, while Total Income is the income after deductions. Total Income is the basis for calculating tax liability.
Yes, linking Aadhaar with PAN is mandatory for filing Income Tax Returns. It helps in preventing tax evasion and ensures a unique identification for taxpayers. For those involved in ITR Return Filing in Jaipur, this linkage is crucial for smooth processing and compliance with tax regulations.
Taxpayers can check the status of their filed returns on the official Income Tax Department website using their PAN and acknowledgment number. The status will indicate whether the return has been processed or is under scrutiny.
Avoid late filing penalties, additional interest on unpaid taxes, and the loss of valuable tax benefits. File your Income Tax Return before the due date.