ITR Filing (ITR-3 / ITR-4)
Indian Income Tax Return filing deadline for individuals without audit. ITR-3 for business income (actual books); ITR-4 for presumptive income (Section 44AD/44ADA).
Filing deadline
July 31, 2026
- Country
- India
- Tax year
- 2025
- Official
- Tax authority
What is this deadline?
India's tax year (previous year) runs April 1 – March 31. The AY 2026-27 assessment year return covers income earned April 1, 2025 – March 31, 2026.
- ITR-3 — business/professional income with books of accounts
- ITR-4 (Sugam) — presumptive taxation under §44AD (businesses) or §44ADA (professionals)
How to file
What people miss
- §44ADA presumptive 50% for specified professions — enormous simplification if gross receipts under ₹75 lakh
- TDS credits must match Form 26AS / AIS
- Advance tax — four instalments across the year (June, Sept, Dec, March)
- GST is separate — monthly GSTR-1 and GSTR-3B filings
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.
Use this skill whenever asked about Indian advance tax for self-employed individuals, freelancers, or professionals. Trigger on phrases like "advance tax India", "advance tax instalments", "Section 234B", "Section 234C", "Challan 280", "advance tax due dates", "interest on late advance tax", "presumptive tax instalment", "estimated tax India", or any question about advance tax obligations under the Income-tax Act 1961. This skill covers the quarterly instalment schedule, presumptive taxation single instalment, threshold, interest for shortfall under s.234B and s.234C, senior citizen exemption, Challan 280 payment procedure, TDS credit interaction, and edge cases. ALWAYS read this skill before touching any advance tax-related work for India.
Use this skill whenever asked about Indian income tax for self-employed professionals, freelancers, or sole proprietors. Trigger on phrases like "how much tax do I pay in India", "ITR-4", "ITR-3", "Sugam", "Section 44ADA", "Section 44AD", "presumptive taxation", "new tax regime", "old tax regime", "advance tax India", "TDS credit", "PAN", "80C", "80D", "income tax return India", "surcharge", "health and education cess", "UPI income", "Razorpay payout", "Paytm business", or any question about filing or computing income tax for a self-employed individual in India. This skill covers new regime vs old regime rate tables, presumptive taxation (44ADA for professionals, 44AD for business), regular computation (ITR-3), surcharge, cess, standard deduction, Section 80C/80D deductions, advance tax schedule, TDS credits, PAN requirements, and ITR-4 (Sugam) structure. ALWAYS read this skill before touching any Indian income tax work.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.