Income Tax Return Preparation and ITR Filing Services

Professional Income Tax Return Preparation and Filing

Our income-tax return services can include review of the taxpayer's status and sources of income, selection of the applicable return form, preparation of income computations, reconciliation of tax credits and financial information, return preparation, electronic filing and assistance with verification and filing acknowledgements.

• Review of salary, pension, house-property, business, professional, capital-gains and other income.
• Comparison of available tax regimes where the taxpayer is legally eligible to choose.
• Review of deductions, exemptions, brought-forward losses and tax credits.
• Reconciliation of Form 26AS, Annual Information Statement, Taxpayer Information Summary and available certificates.
• Preparation of business or professional income computations and applicable schedules.
• Reporting of foreign assets or foreign-source income where applicable.
• Preparation and electronic filing of the appropriate ITR.
• Assistance with e-verification and preservation of the filing acknowledgement.

Income Tax Returns for Individuals and Entities

Return preparation and filing services may be provided for the following categories, subject to the law and return form applicable to each taxpayer:

• Individuals, including resident and non-resident taxpayers.
• Hindu Undivided Families (HUFs).
• Partnership firms and Limited Liability Partnerships (LLPs).
• Private limited and public limited companies.
• Section 8 companies under the Companies Act, 2013, where applicable. This is the current corporate-law terminology for entities historically referred to as Section 25 companies under the Companies Act, 1956.
• Charitable and religious trusts.
• Societies, associations and other eligible entities.
• Other persons required or eligible to furnish a return under income-tax law.

Section 263 of the Income-tax Act, 2025 - Furnishing Return of Income

Section 263 is the principal provision governing furnishing of a return of income under the Income-tax Act, 2025. It specifies persons who must furnish a return and also contains provisions concerning the filing framework, including original, belated and revised returns, subject to the conditions and time limits stated in the Act.

Companies and firms are generally subject to mandatory return-filing requirements irrespective of profit or loss. Individuals, HUFs and other persons may be required to file based on total income or specified statutory conditions. Filing can also become mandatory because of prescribed transactions, assets or other circumstances even where income does not independently cross the ordinary threshold.

The current official return-filing services and guidance are available through the Income Tax e-Filing Portal.

ITR Forms and Online or Offline Preparation

The applicable ITR depends on taxpayer status, sources of income and statutory eligibility. Under the Income-tax Rules, 2026, returns for tax years governed by the Income-tax Act, 2025 use the forms and verification procedures prescribed under the current rules. For the tax year commencing April 1, 2026, Rule 164 prescribes the return-form framework.

Return preparation can be completed through the online e-filing facility or through an applicable offline utility followed by upload to the e-filing portal. "Offline filing" generally refers to preparing the return with an offline utility and electronically uploading the generated return data; it should not be confused with filing an obsolete paper return where electronic filing is mandatory.

Taxpayers should always use the return utility and schema issued for the relevant tax year rather than reusing an older ITR form.

Documents and Information Commonly Required

The records required vary with the taxpayer and sources of income. Common information can include PAN, Aadhaar where applicable, bank details, Form 16, Form 16A, Form 26AS, Annual Information Statement, interest certificates, rent or housing-loan information, capital-gain statements, business accounts, tax-audit reports, TDS or TCS records, advance-tax challans, deduction evidence and foreign-income or foreign-asset information where applicable.

For firms, LLPs, companies, trusts and societies, additional financial statements, audit reports, registration details, partner or member information and entity-specific schedules may be required.

Belated, Revised and Updated Returns

A return filed after the normal due date may qualify as a belated return if filed within the statutory period. A revised return is used to correct an omission or wrong statement in an eligible return within the permitted time. The Finance Act, 2026 modified the time available for revised returns under the new Act, so the applicable tax-year rule should be checked when a correction is required.

An updated return provides a separate mechanism for eligible taxpayers to report additional income or tax within the extended statutory period, subject to restrictions and additional tax. It cannot be used merely to reduce an existing tax liability or increase a refund contrary to the statutory conditions.

Late or incorrect filing can affect interest, fees, losses, deductions, refunds and other rights. Return preparation should therefore begin sufficiently before the applicable due date.

U.S. Federal Individual Income Tax Return - Form 1040

The original service list also included U.S. federal tax return preparation. Form 1040, U.S. Individual Income Tax Return, is the annual federal income-tax return used by U.S. individual taxpayers as provided by the Internal Revenue Service. This is a separate U.S. tax service and is not an Indian ITR form.

Where U.S. Form 1040 preparation is undertaken, the applicable IRS form, schedules, filing status, income reporting, deductions, credits and current-year instructions must be considered separately from Indian income-tax filing requirements.