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. Add them to your 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.
This skill has been consolidated. See india-gst.md in this directory.
Use this skill whenever asked about Indiana individual income tax. Trigger on phrases like "Indiana income tax", "IN income tax", "IT-40", "Indiana county tax", "IC 6-3". Indiana has a flat 2.95% state rate plus mandatory county income taxes (0.5%–3.38%). ALWAYS load us-tax-workflow-base first.
Use this skill whenever asked about Indian TDS (Tax Deducted at Source) on payments to freelancers, contractors, or professionals. Trigger on phrases like "TDS freelance India", "Section 194J", "Section 194C", "Section 194O", "TDS rate professional services", "Form 26Q", "Form 16A", "TDS certificate", "26AS", "AIS reconciliation", "TDS return India", "lower deduction certificate", "Section 197", "Section 206AA", "PAN not provided TDS", or any question about TDS obligations when paying or receiving freelance/contractor payments in India. Covers Section 194J (professional/technical services), 194C (contractor payments), 194O (e-commerce), TDS return filing (Form 26Q), TDS certificates (Form 16A), Form 26AS/AIS reconciliation, higher rate for missing PAN (Section 206AA), and lower deduction certificates (Section 197). ALWAYS read this skill before touching any India TDS work involving freelancers or contractors.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.