Total Records: 36
YEARHEADINGSUBJECT/SECTIONSOURCE
2026 Will taxpayers be required to file two returns (for AY 2026 -27 as well as TY 2026 -27) during the transition year (FY 2026 -27)? ITR FAQ
2026 Under which Act will the ITR for income earned during FY 2025 -26 be filed? ITR FAQ
2026 Which ITR form should be used for AY 2026 -27? ITR FAQ
2026 If a taxpayer discovers an error in the ITR filed for AY 2026 -27 and wishes to file a revised return, which Act governs the revision? ITR FAQ
2026 What is the last date to file a belated return for AY 2026 -27 under the old Act? ITR FAQ
2026 Can a taxpayer file an updated return (ITR -U) for AY 2026 -27 under the old Act after the new Act comes into force? ITR FAQ
2026 Can revised/belated/updated returns for AY 2025 -26 or earlier years be filed on or after 1st April, 2026? ITR FAQ
2026 Which ITR forms will be used for filing returns of earlier assessment years after 01.04.2026? ITR FAQ
2026 When will the new ITR forms for Tax Year 2026 -27 be available? ITR FAQ
2026 What are the time -limits for filing belated return, revised return and updated return in the Income Tax Act, 2025? ITR FAQ
2026 What are the key provisions regarding updated returns (ITR -U) under the new Act? ITR FAQ
2026 If a search is initiated on a person under section 132 of the old Act before the new Act came into effect but notice for filing return of income for the block -period is issued after 01.04.2026. Under which Act, the taxpayer is required to file the return of income? ITR FAQ
2026 If books of account, other documents or assets were requisitioned u/s 132A of the old Act, before the new Act comes into force, are the follow -up actions under the old Act or the new Act? ITR FAQ
2026 Are AY 2026 -27 and Tax Year 2026 -27 the same? ITR FAQ
2026 If the Income -tax Department sends a notice of defective return u/s 139(9) for AY 2026 -27 after the new Act comes into force, which Act governs the response to such notice ? ITR FAQ
2026 If a taxpayer has filed return for AY 2026 -27 but receives a notice under Section 143(2) of the old Act for scrutiny assessment, will that scrutiny continue under the old Act even though the new Act is in force? ITR FAQ
2026 What happens if a taxpayer who is required to file return for both AY 2026 -27 and TY 2026 -27 files only one of them? ITR FAQ
2026 If a taxpayer incurred a loss in FY 2025 -26 (AY 2026 -27), can this loss be carried forward under the new Act? ITR FAQ
2026 Is filing the return of loss within the due date necessary for carry -forward purposes under the new Act? ITR FAQ
2026 If a loss was already being carried forward from AY 2022 -23 under the old Act and remains unabsorbed till AY2026 -27, does the carry -forward continue seamlessly under the new Act? ITR FAQ
2026 Is there any change in the manner of verification of the return of income or as regards person who is required to verify the return under the new Act? ITR FAQ
2026 The tax audit report for FY 2025 -26 will be filed after 1st April, 2026. Which Act will govern the filing of the tax audit report for FY 2025 -26 (AY2026 -27)? ITR FAQ
2026 What is the fee for late filing of return under the new Act? ITR FAQ
2026 Will the e -filing portal simultaneously supports filings under both the old and new Acts? ITR FAQ
2026 How should taxpayers keep records for the transition year to ensure smooth filing under both Acts? ITR FAQ
12






The Creator Of The Best Search Engine for Direct Tax and GST.