ITR Filing in Delhi
For FY 2025-26, the regular due date for most Delhi salaried people was 31 July 2026, and a belated return can still be filed until 31 December 2026 with a late fee. Business cases that need a tax audit have until 21 November 2026. We file returns for Delhi employees, landlords, traders and professionals on the Income Tax e-filing portal; see our main income tax return filing page for every form in detail.
What it is
An income tax return tells the department what you earned in the financial year, how much tax was deducted or paid, and whether a refund or balance is due. Returns for FY 2025-26 are filed under the Income-tax Act, 1961; the new Income-tax Act, 2025 starts with tax year 2026-27.
Everything is filed on the Income Tax e-filing portal. We pick the correct form, match it against Form 16, AIS and Form 26AS, file it and help you e-verify within 30 days. Form-by-form rules sit on our income tax return filing service page; below are the Delhi situations we handle most.
Delhi cases we see every season
Salaried and paying rent
Delhi is one of the cities where HRA exemption is worked out at 50% of salary under the old regime, against 40% in most other places. Here is the catch: HRA exists only in the old regime. A tenant in Lajpat Nagar or Mayur Vihar paying a large rent can still save real money, if that regime suits the rest of the return.
Rent from a builder floor
A retired couple in Rajouri Garden letting out the top floor is a common case. That rent is income from house property, taxed after a 30% standard deduction on the annual value and interest on any home loan.
Selling inherited property
Brothers selling their parents’ house in Paschim Vihar is a typical Delhi case. Property held over 24 months gives long-term capital gain. For property acquired before 23 July 2024, resident individuals can choose 12.5% without indexation or 20% with indexation, whichever gives lower tax.
Who it applies to
Employees
Anyone with income above the basic exemption limit of ₹4 lakh under the new regime, or with TDS to claim back.
Traders and shopkeepers
Small traders in Chandni Chowk, Lajpat Nagar or Karol Bagh who use presumptive tax under Section 44AD, and those whose books are kept monthly for a full return.
Professionals and landlords
Doctors, lawyers and consultants, often on Section 44ADA, and anyone earning rent or capital gains.
Why it matters
Your refund
Excess TDS comes back only after a filed and verified return, to a pre-validated bank account.
Loans, visas and tenders
Banks, embassies and tender committees ask for recent ITR acknowledgements.
Losses carried forward
Business and capital losses can be carried forward only if the return is filed by the due date.
Documents required
Income records
- Form 16 from each employer
- Rent received and municipal tax paid, for let-out property
- Sale deed and purchase cost, if property was sold
Deductions and bank
- Rent receipts and landlord’s PAN, for HRA (old regime)
- Home loan interest certificate
- Bank account for refund
From the portal
- AIS and Form 26AS
- Previous year’s ITR, if available
- Capital gains statement from your broker
How it works
Share your papers online
Send Form 16, AIS and any property or rent papers by email or WhatsApp. No visit needed.
Work out tax both ways
Where the old regime is open to you, we compute tax under both and show the rupee difference.
Match every AIS entry
Interest, dividends, rent TDS and sale entries in AIS are reconciled so the return does not draw a mismatch notice.
Approve, file and e-verify
You approve the draft, we file it, and you e-verify by Aadhaar OTP within 30 days.
Timelines
| Return for FY 2025-26 | Due date |
|---|---|
| ITR-1 / ITR-2, individuals without audit | 31 July 2026 |
| Non-audit business and profession, firms and LLPs | 31 August 2026 |
| Tax-audit cases (CBDT extension of 28 September 2026) | 21 November 2026 |
| Belated return | 31 December 2026 |
| Revised return | 31 March 2027 |
What happens if you miss the due date
Late fee
₹5,000 under Section 234F, reduced to ₹1,000 if total income is up to ₹5 lakh.
No old regime for salary income
A belated return without business income must use the new regime, so HRA and 80C claims go.
Losses lapse
Business and capital losses in a belated return cannot be carried forward.
Frequently asked questions
Is Delhi a metro city for HRA?
Yes. Under the old regime, HRA exemption is the lowest of the actual HRA received, rent paid minus 10% of salary, and 50% of salary for metro cities such as Delhi or 40% elsewhere. So a Delhi tenant gets the higher 50% cap. HRA exemption is not available at all under the new regime, so we check which regime leaves you better off before claiming it.
I missed 31 July. Can I still file?
Yes. A belated return for FY 2025-26 can be filed until 31 December 2026. The late fee under Section 234F is ₹5,000, or ₹1,000 if total income is up to ₹5 lakh. If you have no business income you must use the new regime, and business or capital losses cannot be carried forward. Filing sooner also keeps interest on any unpaid tax small.
How is rent from my Delhi builder floor taxed?
It is taxed as income from house property. From the annual rent you subtract municipal tax paid, then a flat 30% standard deduction, and then interest on any loan taken for that property. The 30% covers repairs, so you do not need bills for it. Rent paid to you in cash still counts, so we check it against AIS and bank credits.
We sold our father’s house in Delhi. How is the gain taxed?
If the property was held for more than 24 months, counting the previous owner’s holding for inherited property, the gain is long-term. For property acquired before 23 July 2024, resident individuals can pay 12.5% without indexation or 20% with indexation, whichever is lower. Exemptions such as reinvestment in another house may cut the tax further. We work out both options before you file.
I run a small shop. Can I file without full books?
Yes, under presumptive taxation in Section 44AD, if you are eligible. You declare at least 8% of turnover as profit, or 6% on receipts through banking or digital channels, and file ITR-4 if you are a resident with total income up to ₹50 lakh. Declaring a lower profit with income above the exemption limit brings a tax audit. We check which route fits your shop.
Which regime should I choose this year?
It depends on your deductions. Under the new regime the Section 87A rebate up to ₹60,000 makes income up to ₹12 lakh effectively tax-free, and salaried people get a ₹75,000 standard deduction. The old regime pays off only with large claims, such as 50% HRA on a high Delhi rent, home loan interest and full 80C. We compute both as part of our tax planning and show you the difference.
Do I need to visit your office to file?
No. Almost every Delhi client files with us online: you send papers, we share a draft and you e-verify with an Aadhaar OTP. If you prefer to meet, our office is at B-363-365, Second Floor, BK Chowk, Faridabad, Haryana 121001, about 30 km from central Delhi. We have only this one office. Call +91 93117 95484, answered 24 hours, to fix a time.
I found a mistake after filing. What now?
You can file a revised return for FY 2025-26 until 31 March 2027. A revised return filed after 31 December attracts a fee under Section 234I of ₹1,000 for income up to ₹5 lakh and ₹5,000 above that. After that date, an updated return (ITR-U) can add income but cannot reduce tax or increase a refund. Most errors are fixed in a single revision.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
There is no government fee for filing on time. A belated return carries the Section 234F fee: ₹1,000 if total income is up to ₹5 lakh, ₹5,000 above that.
Ready to begin?
Send your Form 16 and AIS, plus any rent or property papers, and we will tell you within a day what your FY 2025-26 return looks like.
Also available in: Noida Gurugram Faridabad Ballabgarh