Income Tax in India: PAN, Return Filing, Deductions, Rules and Appeals

Understanding Indian income tax

Income tax applies to taxable income determined under the relevant law and the taxpayer's residential status, income category, exemptions and permitted deductions. Individuals may need to compare the default new tax regime with the old regime where an option is available. Businesses, professionals, companies, trusts and other entities have different filing and compliance requirements.

For tax year 2026-27 and later periods, check the applicability and commencement of the Income-tax Act, 2025 and the associated rules and transitional provisions. Earlier assessment years remain subject to the law applicable to those periods.

PAN and taxpayer identification

Learn when PAN is required, how to apply, when to quote it in transactions, and how to report changes.

• Income Tax Permanent Account Number - PAN
• Income Tax Permanent Account Number mandatory transactions: List of transactions of which PAN information Compulsory
• Form No. 60 to be signed by person not holding Income Tax Permanent Account Number PAN to enter into transactions
• Procedure for obtaining Income Tax Permanent Account Number (PAN)
• Intimation to Assessing officer in case of changes in Income Tax Permanent Account Number (PAN)
• When to apply for a fresh Income Tax Permanent Account Number (PAN) in new series

Income tax returns, e-filing and deadlines

Return filing involves choosing the applicable ITR form, reconciling AIS and Form 26AS, paying outstanding tax and completing e-verification.

• Free download of Income Tax Return Filing Official Software
• Advance Payment of Income Tax
• Important Due Dates
• Free download of Income Tax Return Filing Official Software
• Common Mistakes while filing income tax return - Omitting bank interest, income, capital gain, Credit Card Spending, Cash deposit, Part of Income

Exemptions, deductions and tax planning

Eligibility for deductions depends on the applicable tax regime, taxpayer category and assessment year. Some provisions linked below are historical or no longer available.

• How to earn Tax free income? Incomes exempted from tax under Income Tax Act, 1961
• Chapter VI A deductions from Gross Total Income
• Income Tax Exemption u/s 10
• Permissible deductions u/s 80C to 80U
• Income Tax Exemption under Section 10 of Income Tax Act, 1961
• Deductions allowed from Gross Total Income under Chapter VI A of Income Tax Act, 1961
• How to earn Tax free income? Incomes exempted from tax under Income Tax Act, 1961
• Tax saving schemes and deductions available against investment
• Income from House Property-Deemed Income, Exemption, Deductions, Calculation of Tax

Income tax law, rules, rates and compliance

Review statutory provisions, tax audits, TDS, business expenses and reporting obligations. Older financial-year rate tables are preserved as historical references.

• Income Tax Rules 1962
• TDS Rates Financial Year 2013-14 AY 2014-15
• Income Tax Rates Financial Year 2013-14
• Audit requirement for business & Profession under section 44AB of Income Tax Act
• Transaction of which Income tax department collect information
• Tax Deducted at Source (TDS) Rates from Financial Year 2013-14 (Assessment Year 2014-15)
• Taxation of Charitable Trust, Society and Section 25 Company - Audit Requirement - Exemption-Filing Form No. 10
• Income Tax Slab and Rates for Financial year 2013-14, Assessment Year 2014-15
• Income Tax Slab and Rates for Financial year 2012-13, Assessment Year 2013-14
• Income Tax Assessment of Charitable Trust or Religious Institution; Concept of Income, Application, Setting Apart
• Penalty under Income Tax Act 1961: Sections 158BFA(2)221(1), 271(1)(b), 271(1)(c), 271(1)(d), 271(4), 271A, 271AA, 271AAA, 271B, 271C, 271CA, 271D, 271E, 271F, 271FA, 271FB, 271G, 272A(1), 272A(2), 272AA, 272B, 272BB
• Expenses disallowable for tax and expenses allowed on payment basis only - Income from Business or profession
• Transaction of which Income tax department collect information

Assessment, appeals and remedies

Assessment notices and appeals are subject to statutory procedures and strict deadlines; confirm the applicable provision and order date.

• Time Limit for Filing Appeal with Commissioner of Income Tax (CIT) Appeals and Income Tax Appellate Tribunal (ITAT) - Fee for filing Income Tax Appeals
• Income Tax Appeal to High Court and Supreme Court of India -Section 260A and Section 261 of Income Tax Act, 1961
• Income Tax Appeal to High Court and Supreme Court of India -Section 260A and Section 261 of Income Tax Act, 1961
• Time Limit for Filing Appeal with Commissioner of Income Tax (CIT) Appeals and Income Tax Appellate Tribunal (ITAT) - Fee for filing Income Tax Appeals
• Income Tax Appeal rejected by ITAT due to non appearance, then what? Remedies and Options

International tax reference articles

Country-specific articles below include historical tax years and should not be relied upon as current rates.

• Income Tax Rate in Spain for 2013 Personal Tax, Slabs and Exemptions
• Income Tax Rate in Switzerland for 2013 Personal Tax, Slabs and Exemptions, VAT Rate
• Taxes in New Zealand: Features and Tax Exemptions
• Income Tax Rate in New Zealand for 2013 Personal Tax, Company Tax, Slabs and Exemptions
• Income Tax Rate in Canada for 2013 Federal Tax Rate and Territorial/Provincial Tax Rates-Slab and Exemptions
• Income Tax Rate in Australia for 2012 and 2011- Personal Tax Rate and Exemptions
• Corporation Tax Rate in UK for 2014, 2013, 2012, 2011- Tax Table and Limits
• Income Tax Rate in UK 2013, 2012, 2011- Personal Tax Rate and Exemptions
• Income Allowances Table in UK 2013-14, 2012-13, 2011-12 Income Tax Exemptions
• Income Tax Rate in USA 2013- Personal Tax Rate and Exemptions
• Income Tax Rate in Singapore- Personal, Corporate and Foreigners
• Taxation System in Singapore and Type of Taxes

Other compliance resources

Related employer compliance guidance.

• Online Filing of Employees Provident Fund Organisation (EPFO) Return and Challan

Frequently asked questions

Where can I file my income tax return?

Use the official income tax e-Filing portal to file returns, view notices, verify returns and access taxpayer services.

Is PAN necessary for every transaction?

No. PAN quoting is required for specified transactions and circumstances under applicable law. See the PAN transaction guidance linked above.

Are all listed deductions available under the new tax regime?

No. Several deductions and exemptions are restricted or unavailable under the new regime. Check eligibility for the relevant tax year.

Can I rely on the older tax rate articles?

Historical rate articles are useful for their stated financial years only. Confirm current rates using official tax schedules.