{"id":29460,"date":"2025-06-21T02:24:17","date_gmt":"2025-06-20T20:54:17","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29460"},"modified":"2025-08-20T17:59:13","modified_gmt":"2025-08-20T12:29:13","slug":"mandatory-itr-filing-requirement-cases-for-ay-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/","title":{"rendered":"Mandatory ITR Filing Requirement Cases for AY 2025\u201326"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ad4c741b8a09\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ad4c741b8a09\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Mandatory_ITR_Filing_Requirement_Cases_for_the_AY_2025%E2%80%9326\" >Mandatory ITR Filing Requirement Cases for the AY 2025\u201326:<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Summary_of_the_ITR_Filing_Requirement_for_AY_2025%E2%80%9326_FY_2024%E2%80%9325\" >Summary of the ITR Filing Requirement for AY 2025\u201326 (FY 2024\u201325) :\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Who_Needs_to_File_ITR\" >Who Needs to File ITR?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Recommended_But_Not_Mandatory\" >Recommended (But Not Mandatory):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Special_Case_%E2%80%93_Senior_Citizens_Age_75\" >Special Case \u2013 Senior Citizens (Age 75+)\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#ITR_Forms_for_AY_2025%E2%80%9326\" >ITR Forms for AY 2025\u201326<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Basic_Exemption_Limits_AY_2025%E2%80%9326\" >Basic Exemption Limits (AY 2025\u201326)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Important_Due_Dates_AY_2025%E2%80%9326\" >Important Due Dates (AY 2025\u201326)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Tax_Audit_Applicability%E2%80%94Section_44AB\" >Tax Audit Applicability\u2014Section 44AB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/mandatory-itr-filing-requirement-cases-for-ay-2025-26\/#Dos_Donts_while_ITR_Filing\" >Do\u2019s &amp; Don\u2019ts while ITR Filing<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29313\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Income-Tax-Return-Due-Dates-for-A.Y.-2025-26-F.Y.-2024-25.jpg\" alt=\"Income Tax Return Due Dates for A.Y. 2025-26 (F.Y. 2024-25)\" width=\"1198\" height=\"783\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Income-Tax-Return-Due-Dates-for-A.Y.-2025-26-F.Y.-2024-25.jpg 1198w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Income-Tax-Return-Due-Dates-for-A.Y.-2025-26-F.Y.-2024-25-300x196.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Income-Tax-Return-Due-Dates-for-A.Y.-2025-26-F.Y.-2024-25-1024x669.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Income-Tax-Return-Due-Dates-for-A.Y.-2025-26-F.Y.-2024-25-768x502.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/Income-Tax-Return-Due-Dates-for-A.Y.-2025-26-F.Y.-2024-25-800x523.jpg 800w\" sizes=\"auto, (max-width: 1198px) 100vw, 1198px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Mandatory_ITR_Filing_Requirement_Cases_for_the_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\"><strong>Mandatory ITR Filing Requirement Cases for the AY 2025\u201326:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Filing your Income Tax Return (ITR) is not only a statutory duty\u2014it ensures transparency in your finances, helps you claim refunds, and keeps you compliant with Indian tax laws.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Summary_of_the_ITR_Filing_Requirement_for_AY_2025%E2%80%9326_FY_2024%E2%80%9325\"><\/span><span style=\"color: #000080;\"><strong>Summary of the ITR Filing Requirement for AY 2025\u201326 (FY 2024\u201325) :\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 data-start=\"474\" data-end=\"508\"><span class=\"ez-toc-section\" id=\"Who_Needs_to_File_ITR\"><\/span><span style=\"color: #000080;\"><strong data-start=\"482\" data-end=\"508\">Who Needs to File ITR?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 182px;\" width=\"865\" data-start=\"510\" data-end=\"1013\">\n<thead data-start=\"510\" data-end=\"593\">\n<tr data-start=\"510\" data-end=\"593\">\n<th data-start=\"510\" data-end=\"545\" data-col-size=\"sm\"><strong data-start=\"512\" data-end=\"524\">Category<\/strong><\/th>\n<th data-start=\"545\" data-end=\"593\" data-col-size=\"sm\"><strong data-start=\"547\" data-end=\"575\">When Filing is Mandatory<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"678\" data-end=\"1013\">\n<tr data-start=\"678\" data-end=\"761\">\n<td data-start=\"678\" data-end=\"713\" data-col-size=\"sm\">Individuals (&lt; 60 years)<\/td>\n<td data-col-size=\"sm\" data-start=\"713\" data-end=\"761\">Income &gt; \u20b92.5 lakh<\/td>\n<\/tr>\n<tr data-start=\"762\" data-end=\"845\">\n<td data-start=\"762\" data-end=\"797\" data-col-size=\"sm\">Senior Citizens (60\u201380 years)<\/td>\n<td data-start=\"797\" data-end=\"845\" data-col-size=\"sm\">Income &gt; \u20b93 lakh<\/td>\n<\/tr>\n<tr data-start=\"846\" data-end=\"929\">\n<td data-start=\"846\" data-end=\"881\" data-col-size=\"sm\">Super Senior Citizens (80+)<\/td>\n<td data-col-size=\"sm\" data-start=\"881\" data-end=\"929\">Income &gt; \u20b95 lakh<\/td>\n<\/tr>\n<tr data-start=\"930\" data-end=\"1013\">\n<td data-start=\"930\" data-end=\"965\" data-col-size=\"sm\">Businesses\/Firms<\/td>\n<td data-col-size=\"sm\" data-start=\"965\" data-end=\"1013\">Always, regardless of income<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div><\/div>\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div><\/div>\n<div class=\"absolute end-0 flex items-end\">Taxpayer must also file ITR even if their income is below the exemption limit if the taxpayer owns foreign assets or earns foreign income, the taxpayer wishes to claim a refund, the taxpayer deposited \u20b91 crore+ in a bank account, or the taxpayer&#8217;s electricity bill exceeds \u20b91 lakh in a year.<\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>An individual must file their income tax return if <strong>any<\/strong> of the following conditions are met:<\/p>\n<ol>\n<li>Income exceeds the basic exemption limit <em>(Refer to table below for specific limits by age and regime)<\/em><\/li>\n<li>Cash deposits exceed \u20b91 crore in a current account during the financial year.<\/li>\n<li>Cash deposits exceed \u20b950 lakh in a savings account during the year.<\/li>\n<li>Spent more than \u20b92 lakh on foreign travel during the year.<\/li>\n<li>Paid electricity bill exceeding \u20b91 lakh in a year.<\/li>\n<li>Business turnover exceeds \u20b960 lakh during the year.<\/li>\n<li>Professional receipts exceed \u20b910 lakh in a year.<\/li>\n<li>TDS or TCS exceeds \u20b925,000 during the year.(\u20b950,000 for senior citizens aged 60 or above)<\/li>\n<li>Invested in US stocks (or any other foreign stock) \u2014 Indian resident with foreign investments.<\/li>\n<li>Held foreign assets during the financial year.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Recommended_But_Not_Mandatory\"><\/span><span style=\"color: #000080;\"><strong>Recommended (But Not Mandatory): <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Filing ITR is recommended if\u00a0Taxpayers want to carry forward a loss under any head (e.g., capital loss). Taxpayer are eligible for a TDS refund. Taxpayer AIS (Annual Information Statement) shows high-value transactions that require clarification or reporting.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Special_Case_%E2%80%93_Senior_Citizens_Age_75\"><\/span><span style=\"color: #000080;\"><strong>Special Case \u2013 Senior Citizens (Age 75+)\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Exemption from ITR filing is available if The person is a resident senior citizen aged 75 years or more, and Has only pension income and interest from the same bank, and Has submitted Form 12BBA to the bank.<\/p>\n<h3 data-start=\"1296\" data-end=\"1333\"><span class=\"ez-toc-section\" id=\"ITR_Forms_for_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1305\" data-end=\"1333\">ITR Forms for AY 2025\u201326<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29427\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form.jpg\" alt=\"ITR form\" width=\"1047\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form.jpg 1047w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form-245x300.jpg 245w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form-838x1024.jpg 838w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form-768x939.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/06\/ITR-form-800x978.jpg 800w\" sizes=\"auto, (max-width: 1047px) 100vw, 1047px\" \/><\/p>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 238px;\" width=\"913\" data-start=\"1335\" data-end=\"2092\">\n<thead data-start=\"1335\" data-end=\"1410\">\n<tr data-start=\"1335\" data-end=\"1410\">\n<th data-start=\"1335\" data-end=\"1349\" data-col-size=\"sm\">Form<\/th>\n<th data-start=\"1349\" data-end=\"1410\" data-col-size=\"md\">Applicable To<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1487\" data-end=\"2092\">\n<tr data-start=\"1487\" data-end=\"1575\">\n<td data-start=\"1487\" data-end=\"1507\" data-col-size=\"sm\">ITR-1 (Sahaj)<\/td>\n<td data-col-size=\"md\" data-start=\"1507\" data-end=\"1575\">Salaried individuals with income \u2264 \u20b950 lakh (no business income)<\/td>\n<\/tr>\n<tr data-start=\"1576\" data-end=\"1663\">\n<td data-start=\"1576\" data-end=\"1595\" data-col-size=\"sm\">ITR-2<\/td>\n<td data-start=\"1595\" data-end=\"1663\" data-col-size=\"md\">Individuals &amp; HUFs with capital gains\/multiple properties<\/td>\n<\/tr>\n<tr data-start=\"1664\" data-end=\"1750\">\n<td data-start=\"1664\" data-end=\"1683\" data-col-size=\"sm\">ITR-3<\/td>\n<td data-start=\"1683\" data-end=\"1750\" data-col-size=\"md\">Individuals with business\/professional income<\/td>\n<\/tr>\n<tr data-start=\"1751\" data-end=\"1837\">\n<td data-start=\"1751\" data-end=\"1770\" data-col-size=\"sm\">ITR-4<\/td>\n<td data-start=\"1770\" data-end=\"1837\" data-col-size=\"md\">Presumptive income under Sections 44AD, 44ADA, 44AE<\/td>\n<\/tr>\n<tr data-start=\"1838\" data-end=\"1920\">\n<td data-start=\"1838\" data-end=\"1857\" data-col-size=\"sm\">ITR-5<\/td>\n<td data-start=\"1857\" data-end=\"1920\" data-col-size=\"md\">Firms, LLPs, AOPs, BOIs<\/td>\n<\/tr>\n<tr data-start=\"1921\" data-end=\"2006\">\n<td data-start=\"1921\" data-end=\"1940\" data-col-size=\"sm\">ITR-6<\/td>\n<td data-col-size=\"md\" data-start=\"1940\" data-end=\"2006\">Companies (other than those claiming exemption under Sec 11)<\/td>\n<\/tr>\n<tr data-start=\"2007\" data-end=\"2092\">\n<td data-start=\"2007\" data-end=\"2026\" data-col-size=\"sm\">ITR-7<\/td>\n<td data-start=\"2026\" data-end=\"2092\" data-col-size=\"md\">Trusts, political parties, charitable institutions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Basic_Exemption_Limits_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\"><strong>Basic Exemption Limits (AY 2025\u201326)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 311px;\" width=\"906\">\n<thead>\n<tr>\n<td><strong>Regime<\/strong><\/td>\n<td><strong>Age Group<\/strong><\/td>\n<td><strong>Exemption Limit<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Old Regime<\/strong><\/td>\n<td>Below 60<\/td>\n<td>\u20b92,50,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>60\u201379<\/td>\n<td>\u20b93,00,000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>80 and above<\/td>\n<td>\u20b95,00,000<\/td>\n<\/tr>\n<tr>\n<td><strong>New Regime<\/strong><\/td>\n<td>All ages<\/td>\n<td>\u20b93,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 data-start=\"2187\" data-end=\"2232\"><span class=\"ez-toc-section\" id=\"Important_Due_Dates_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2196\" data-end=\"2232\">Important Due Dates (AY 2025\u201326)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 121px;\" width=\"836\" data-start=\"2234\" data-end=\"2561\">\n<thead data-start=\"2234\" data-end=\"2298\">\n<tr data-start=\"2234\" data-end=\"2298\">\n<th data-start=\"2234\" data-end=\"2276\" data-col-size=\"sm\">Category<\/th>\n<th data-start=\"2276\" data-end=\"2298\" data-col-size=\"sm\">Due Date<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2363\" data-end=\"2561\">\n<tr data-start=\"2363\" data-end=\"2426\">\n<td data-start=\"2363\" data-end=\"2404\" data-col-size=\"sm\">Individuals \/ HUFs (Non-Audit)<\/td>\n<td data-col-size=\"sm\" data-start=\"2404\" data-end=\"2426\">31st July 2025<\/td>\n<\/tr>\n<tr data-start=\"2427\" data-end=\"2493\">\n<td data-start=\"2427\" data-end=\"2468\" data-col-size=\"sm\">Taxpayers requiring Audit<\/td>\n<td data-col-size=\"sm\" data-start=\"2468\" data-end=\"2493\">31st October 2025<\/td>\n<\/tr>\n<tr data-start=\"2494\" data-end=\"2561\">\n<td data-start=\"2494\" data-end=\"2535\" data-col-size=\"sm\">Transfer Pricing (Form 3CEB) cases<\/td>\n<td data-col-size=\"sm\" data-start=\"2535\" data-end=\"2561\">30th November 2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div><\/div>\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<div><\/div>\n<div class=\"absolute end-0 flex items-end\">Filing before due date allows you to revise the return later, if needed.<\/div>\n<div>\n<h3 data-start=\"2651\" data-end=\"2702\"><span class=\"ez-toc-section\" id=\"Tax_Audit_Applicability%E2%80%94Section_44AB\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2660\" data-end=\"2702\">Tax Audit Applicability\u2014Section 44AB<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 113px;\" width=\"832\" data-start=\"2704\" data-end=\"3101\">\n<thead data-start=\"2704\" data-end=\"2782\">\n<tr data-start=\"2704\" data-end=\"2782\">\n<th data-start=\"2704\" data-end=\"2759\" data-col-size=\"md\">Criteria<\/th>\n<th data-start=\"2759\" data-end=\"2782\" data-col-size=\"sm\">Audit Required?<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2863\" data-end=\"3101\">\n<tr data-start=\"2863\" data-end=\"2942\">\n<td data-start=\"2863\" data-end=\"2919\" data-col-size=\"md\">Business turnover &gt; \u20b91 crore (with cash transactions)<\/td>\n<td data-col-size=\"sm\" data-start=\"2919\" data-end=\"2942\">\u00a0Yes<\/td>\n<\/tr>\n<tr data-start=\"2943\" data-end=\"3022\">\n<td data-start=\"2943\" data-end=\"2999\" data-col-size=\"md\">Business turnover &gt; \u20b910 crore (no cash transactions)<\/td>\n<td data-col-size=\"sm\" data-start=\"2999\" data-end=\"3022\">\u00a0Yes<\/td>\n<\/tr>\n<tr data-start=\"3023\" data-end=\"3101\">\n<td data-start=\"3023\" data-end=\"3078\" data-col-size=\"md\">Professional income &gt; \u20b950 lakh<\/td>\n<td data-col-size=\"sm\" data-start=\"3078\" data-end=\"3101\">\u00a0Yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"absolute end-0 flex items-end\">\n<h3 data-start=\"3516\" data-end=\"3541\"><span class=\"ez-toc-section\" id=\"Dos_Donts_while_ITR_Filing\"><\/span><span style=\"color: #000080;\"><strong data-start=\"3524\" data-end=\"3541\">Do\u2019s &amp; Don\u2019ts while ITR Filing<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 159px;\" width=\"908\" data-start=\"3543\" data-end=\"4152\">\n<thead data-start=\"3543\" data-end=\"3642\">\n<tr data-start=\"3543\" data-end=\"3642\">\n<th data-start=\"3543\" data-end=\"3593\" data-col-size=\"md\"><strong data-start=\"3545\" data-end=\"3555\">\u00a0Do\u2019s<\/strong><\/th>\n<th data-start=\"3593\" data-end=\"3642\" data-col-size=\"sm\"><strong data-start=\"3595\" data-end=\"3607\">Don\u2019ts<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3745\" data-end=\"4152\">\n<tr data-start=\"3745\" data-end=\"3846\">\n<td data-start=\"3745\" data-end=\"3796\" data-col-size=\"md\">Keep Form 16, AIS, TIS, investment proofs<\/td>\n<td data-start=\"3796\" data-end=\"3846\" data-col-size=\"sm\">Don\u2019t choose wrong ITR form<\/td>\n<\/tr>\n<tr data-start=\"3847\" data-end=\"3948\">\n<td data-start=\"3847\" data-end=\"3898\" data-col-size=\"md\">Verify ITR within 30 days<\/td>\n<td data-start=\"3898\" data-end=\"3948\" data-col-size=\"sm\">Don\u2019t ignore IT Dept. communications.<\/td>\n<\/tr>\n<tr data-start=\"3949\" data-end=\"4050\">\n<td data-start=\"3949\" data-end=\"4000\" data-col-size=\"md\">Pre-validate your bank account<\/td>\n<td data-start=\"4000\" data-end=\"4050\" data-col-size=\"sm\">Don\u2019t mismatch income &amp; TDS<\/td>\n<\/tr>\n<tr data-start=\"4051\" data-end=\"4152\">\n<td data-start=\"4051\" data-end=\"4102\" data-col-size=\"md\">Ensure accurate PAN\u2013Aadhaar linking<\/td>\n<td data-start=\"4102\" data-end=\"4152\" data-col-size=\"sm\">Don\u2019t wait till the last day to file<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mandatory ITR Filing Requirement Cases for the AY 2025\u201326: Filing 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Summary of the ITR Filing Requirement for AY 2025\u201326 (FY 2024\u201325) :\u00a0 Who Needs to File ITR? &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10055],"tags":[10281],"class_list":["post-29460","post","type-post","status-publish","format-standard","hentry","category-income-tax-return","tag-mandatory-itr-filing"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Mandatory ITR Filing Requirement Cases for AY 2025\u201326, Tax Audit Applicability Sec 44AB, ITR Form for AY 2025\u201326, ITR Filing Requirement, Who Needs to File ITR?\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"mandatory itr filing,income tax return\" \/>\n\t<link 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