ITR Filing (ITR-3 / ITR-4)

Use this Guide for Indian advance tax for individuals, freelancers, professionals and the self-employed for tax year 2026-27 under the Income-tax Act 2025. Trigger on "advance tax India", "advance tax instalments", "advance tax due dates", "interest on late advance tax", "section 424", "section 425", "234B", "234C" (1961 Act terms), "presumptive tax instalment", "estimated tax India", "e-Pay Tax", "challan for advance tax" or "senior citizen advance tax". Covers who must pay and the threshold after TDS/TCS, the four instalment dates, the single 15 March instalment for presumptive taxpayers, the senior citizen exemption, interest for default and deferment, worked examples and paying on e-Pay Tax. Rates and slabs are in in-income-tax; TDS is in in-tds-freelance.

This skill has been consolidated. See india-gst.md in this directory.

Use this skill for Indian income tax of resident individuals: new and old regimes, the rebate, presumptive income for businesses and professionals, advance tax, TDS credits, residence and return deadlines. Covers Tax Year 2026-27 under the Income-tax Act, 2025 and AY 2026-27 returns under the 1961 Act.

India TDS on payments to resident freelancers, consultants, professionals and contractors for tax year 2026-27 under the Income-tax Act 2025: section 393 Table serial 6 (professional and technical fees, contract work), e-commerce operator TDS, benefits to freelancers, the no-PAN rate, lower deduction certificates under section 395, deposit dates, Form No. 140 statements, Form No. 131 certificates and the Annual Information Statement. Use it for questions such as "TDS on freelancer payment India", "TDS rate professional services", "TDS on contractor", "TDS return", "TDS certificate", "PAN not provided TDS" or "lower deduction certificate", including questions that still use the old 1961 Act section and form numbers.