Checked against the Income-tax Act
Plain-language answers on filing your ITR — forms, deductions, the two regimes, AIS, refunds and notices. Every guide is checked against the Income-tax Act and official CBDT sources before it is published.
Business, professionals and freelancers
Freelancers are taxed on professional income. Most can choose a presumptive scheme that treats half of receipts as profit and files ITR-4, or keep books and file ITR-3. Learn the limits, TDS credit, advance tax, due dates and records to keep.
4 min readUpdated 26-Oct-2026
TDS, TCS, AIS, Form 26AS and Form 168
Form 26AS is the annual tax statement for tax years up to 2025-26. Form 168 replaces it from the tax year 2026-27 under the Income-tax Act, 2025. Learn what each shows and how to use it when you file.
3 min readUpdated 26-Oct-2026
ITR filing basics
Filing your first income tax return is simpler than it looks. Follow the steps in order: gather your documents, check your income statements, pick the right form and regime, review the tax, file and e-verify within 30 days.
4 min readUpdated 26-Oct-2026
Refunds, e-verification, notices and corrections
Aadhaar OTP is the quickest way to e-verify your income tax return. You need a mobile number linked to your Aadhaar and must finish within 30 days of filing. Here are the steps, what can go wrong and what to do if the OTP does not arrive.
3 min readUpdated 26-Oct-2026
ITR filing basics
Most of what you need to file an income tax return is already with the Income Tax Department. Here is the short list of documents to keep ready, by type of income, and what you can skip.
4 min readUpdated 26-Oct-2026
Capital gains and investments
Capital gains are profits from selling shares, mutual funds, property, gold and other assets. This guide explains short-term and long-term gains, holding periods, tax rates, exemptions and how losses are set off, with the rates used for the tax year 2025-26.
4 min readUpdated 26-Oct-2026
TDS, TCS, AIS, Form 26AS and Form 168
AIS lists every transaction reported about you. TIS is the category-wise summary the return pre-fills from. Learn how they differ, how the three information levels work, how to give feedback and which one to trust when they disagree.
3 min readUpdated 26-Oct-2026
Deductions and exemptions
A single list of the main deductions an individual can claim, with limits, and which regime allows them. Covers 80C, 80D, NPS, loans, donations, savings interest, disability and more.
3 min readUpdated 26-Oct-2026
ITR filing basics
Filing a return when your income is below the limit is optional, but it can bring a refund, an income record for loans and visas, and the right to carry forward losses. Here is when it is worth doing.
4 min readUpdated 26-Oct-2026
Tax regimes, slabs and rates
A salaried person can generally compare the old and new regimes each year when filing. A belated return, a revised return after a belated one, and business income have extra conditions. Know the rules before you choose.
3 min readUpdated 26-Oct-2026
ITR forms: which one to file
Only in one case: long-term gains on listed shares or equity funds up to ₹1,25,000, and no other capital gain. Any other gain, or a larger one, means ITR-2. Here is how to check your own position.
4 min readUpdated 26-Oct-2026
Capital gains and investments
To report share and mutual fund gains you need a capital gains statement: every sale with its buy date, cost and profit. Learn what it contains, where to get it, how to check it against your AIS and what to do when figures are missing.
5 min readUpdated 26-Oct-2026
Salary and employment
If you worked for two or more employers in the tax year, you add the salary from each Form 16, check that the tax deducted is enough, and claim the standard deduction only once. Here is the step-by-step.
4 min readUpdated 26-Oct-2026
Deductions and exemptions
If your employer left out a deduction when deducting TDS, you can still claim it in your return under the old regime. Learn which deductions you can add, the evidence you need and the windows for correcting a return.
4 min readUpdated 26-Oct-2026
ITR filing basics
Most ITR problems come from a short list: the wrong form, income missing from the return, TDS you cannot claim, wrong bank details, and forgetting to e-verify. Learn each mistake and how to avoid it.
4 min readUpdated 26-Oct-2026
Deductions and exemptions
The new regime allows very few deductions: the standard deduction, the family pension deduction, and your employer's NPS contribution. Section 80C, 80D, HRA and home loan interest on a self-occupied house are not available. See the full picture.
3 min readUpdated 26-Oct-2026
ITR filing basics
After you file and e-verify, keep a copy of the return and its acknowledgement (ITR-V). Here is what each document is, why you need it for loans and visas, and how to get it again if you lose it.
3 min readUpdated 26-Oct-2026
Refunds, e-verification, notices and corrections
If you cannot use an Aadhaar OTP, you can e-verify your ITR with an EVC from your bank account or demat account, or through net banking. Learn how each works in outline, what to prepare and which option suits you.
4 min readUpdated 26-Oct-2026
Salary and employment
If your employer deducted too much or too little TDS on salary, or the TDS is missing from your tax statement, you can still file correctly. Compare Form 16 with Form 26AS or Form 168, ask the employer to correct, and settle the difference in your return.
4 min readUpdated 26-Oct-2026
ITR filing basics
Form 16 makes salary filing easier, but it is not a legal condition for filing. You can build the same numbers from your salary slips, your AIS and Form 26AS or Form 168. Here is what to collect and what to check.
4 min readUpdated 26-Oct-2026
Salary and employment
A gap between your Form 16 and your AIS is common and usually has a reason: a second employer, interest income, a different TDS figure or a timing difference. Learn how to find the cause and what to file.
5 min readUpdated 26-Oct-2026
Salary and employment
Form 16 is your employer's certificate of salary and tax deducted. Part A summarises the TDS deposited against your PAN. Part B gives the salary breakup, exemptions and deductions. Learn to read both and match them with Form 26AS.
3 min readUpdated 26-Oct-2026
TDS, TCS, AIS, Form 26AS and Form 168
Form 168 is the annual tax statement under the Income-tax Act, 2025, in the role Form 26AS had. It shows TDS, TCS, refunds and defaults against your PAN from the tax year 2026-27. Learn its parts, the four-digit section codes and how to read a row.
4 min readUpdated 26-Oct-2026
Tax reference pages
Form 168, the annual tax statement under the Income-tax Act, 2025, labels every TDS and TCS row with a four-digit code. This reference lists each code from 1001 to 1092, the section it stands for and what it covers.
12 min readUpdated 26-Oct-2026
Each guide is written in plain language from the Income-tax Act itself.
The TaxCare editorial team checks every guide against the Income-tax Act and official CBDT sources before it is published.
Every guide shows the date it was last updated, so you can see how current it is.
TaxCare fetches your AIS and TDS from the Income Tax portal, checks every figure and files the return that saves you the most. 25% off your first filing.