What is the ITR due date for Kolkata taxpayers in 2026?

ITR-1/ITR-2: 31 July 2026. ITR-3/ITR-4 (non-audit business): 31 August 2026 (extended per Budget 2026). Audit cases: 31 October 2026. Belated return: 31 December 2026.

Which ITR form for salaried employees in Kolkata?

Most salaried employees file ITR-1 if total income is up to Rs 50 lakh with salary, one house property, and other income. ITR-2 if you have capital gains, ESOPs, multiple properties, or foreign income.

Can I file ITR online from Kolkata?

Yes. ITR is filed 100% online on incometax.gov.in. The CA files the return and completes e-verification via Aadhaar OTP. No visit to any IT office required.

What is the penalty for late ITR filing?

Late fee Rs 5,000 under Section 234F (Rs 1,000 if income below Rs 5 lakh). Interest 1% per month under Section 234A on unpaid tax. Loss of carry-forward of certain losses.

Which ITR form for Kolkata business owners?

Business owners file ITR-3 if maintaining regular books or ITR-4 if using presumptive scheme under Section 44AD for turnover below Rs 3 crore.

Do I need a CA for ITR filing?

While ITR can be self-filed, a CA ensures correct form selection, maximum deductions, TDS mismatch resolution, GST reconciliation, and proper capital gains computation. CA-filed returns have lower notice rates.

What changed in Budget 2026 for ITR?

ITR-3/ITR-4 due date extended to 31 August. Revised return deadline extended to 31 March. Income Tax Act 2025 effective from 01.04.2026 with new forms.

How long does ITR refund take?

Refunds typically processed within 20-45 days of e-verification. Credited to registered bank account. Delays if TDS mismatches or outstanding demands exist.

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Income Tax Return (ITR) Filing in Kolkata - CA-Assisted Filing for Salary, Business & Capital Gains

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Documents: Form 16, PAN, Aadhaar, bank statements, investment proofs

Due Date: 31 July 2026 (ITR-1/2) | 31 Aug 2026 (ITR-3/4)

Portal: incometax.gov.in - 100% online e-filing

Late Fee: Rs 5,000 under Section 234F if filed after due date

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Overview What is ITR Who Must File Services Process Documents Challenges Fees Due Dates Why Patron Comparison FAQs

Income Tax Return Filing in Kolkata - Overview

📌 TL;DR - ITR Filing in Kolkata Services at a Glance

Income tax return (ITR) filing in Kolkata is the annual process of declaring all income earned during the financial year, computing tax liability, claiming deductions, and filing the return on the Income Tax e-filing portal (incometax.gov.in). Every person in Kolkata whose total income exceeds the basic exemption limit (or who meets other mandatory filing criteria) must file an ITR by the prescribed due date.

Kolkata has a diverse taxpayer base. Salaried professionals in Salt Lake Sector V's IT corridor and Dalhousie's BFSI hub file ITR-1 or ITR-2. Business owners in Burrabazar (wholesale trade), Taratala (manufacturing), and Howrah (industrial) file ITR-3 or ITR-4. Freelancers in New Town file ITR-3. NRIs with Kolkata property file ITR-2. Startups and companies file ITR-6. Learn more about Income Tax Return Filing across India.

Budget 2026 introduced significant changes: ITR-3 and ITR-4 due dates extended to 31 August, revised return deadline extended to 31 March, and the Income Tax Act, 2025 takes effect from 01.04.2026. A CA-managed filing ensures correct form selection, maximum deductions under Section 80C/80D/HRA, TDS credit verification from Form 26AS/AIS, and timely filing. After ITR, you may also need Accounting Services and GST Return Filing.

Content is reviewed quarterly for accuracy.

What is ITR Filing?

ITR filing is the annual declaration of income earned, tax liability computed, and taxes paid during a financial year, submitted to the Income Tax Department through the e-filing portal under the Income Tax Act.

The ITR includes all income sources - salary, house property, business/profession, capital gains, and other sources - along with deductions (Chapter VI-A: Sections 80C, 80D, 80E, 80G, etc.), TDS credits (from Form 26AS and AIS), advance tax payments, and self-assessment tax. The Income Tax Department processes the return and issues a refund or demand notice.

For Kolkata taxpayers, ITR filing serves purposes beyond compliance - bank loan approvals (SBI, HDFC, ICICI branches), visa applications (US B1/B2, UK, Schengen), property transactions, government tender eligibility, and financial credibility.

Budget 2026 Changes: ITR-3/ITR-4 due dates extended to 31 August (from 31 July). Revised return deadline extended to 31 March (from 31 December). The Income Tax Act, 2025 applies from Tax Year 2026-27 onwards. For your Startup Registration or Payroll Services, Patron handles these alongside ITR as an integrated package.

Key Terms for ITR Filing in Kolkata:

ITR-1 (Sahaj): For salaried individuals with income up to Rs 50 lakh, one house property
ITR-2: For capital gains, multiple properties, NRI income, ESOPs
ITR-3: For business/professional income with regular accounts
ITR-4 (Sugam): For presumptive income under Section 44AD/44ADA
Form 26AS: Annual tax statement showing all TDS deducted and taxes paid
AIS/TIS: Annual Information Statement and Taxpayer Information Summary on the e-filing portal
Section 80C: Deduction up to Rs 1.5 lakh for EPF, PPF, ELSS, insurance, tuition fees
Section 234F: Late filing fee - Rs 5,000 (Rs 1,000 if income below Rs 5 lakh)

E-Filed ITR Certificate

Who Needs to File ITR in Kolkata?

ITR filing is mandatory for every Kolkata resident whose total income exceeds the basic exemption limit (Rs 3 lakh under new regime, Rs 2.5 lakh under old). Also mandatory for high-value transactions, TDS/TCS exceeding Rs 25,000, electricity bill above Rs 1 lakh, or foreign travel above Rs 2 lakh.

Salaried professionals: IT employees in Salt Lake, banking staff in Dalhousie file ITR-1/ITR-2 with salary, HRA, and investment deductions
Business owners and traders: Burrabazar wholesale, Taratala manufacturing, Howrah industrial file ITR-3 or ITR-4 with new 31 August deadline
Freelancers and professionals: IT freelancers in New Town, consultants, doctors, lawyers file ITR-3 or ITR-4. Advance tax quarterly if liability exceeds Rs 10,000
NRIs: Non-residents with Kolkata property rental income, capital gains from Rajarhat/New Town/Salt Lake property sale, or bank interest must file ITR-2
Companies, LLPs, firms: File ITR-5/6/7 with mandatory audit if turnover exceeds Rs 1 crore

ITR Filing Services Included

Service	What We Do
ITR Form Selection	CA determines correct form (ITR-1 through ITR-7) based on income sources, entity type, and filing requirements.
Income Computation	All 5 income heads computed: salary (Form 16), house property, business/profession (P&L), capital gains (STCG/LTCG), other sources.
Deduction Maximisation	All eligible deductions claimed: 80C (Rs 1.5L), 80D (health insurance), 80E (education loan), 80G (donations), HRA, Section 24(b) (home loan).
TDS Credit Verification	Form 26AS, AIS, TIS cross-verified. Mismatches between Form 16 and 26AS identified and resolved before filing.
Advance Tax Reconciliation	Quarterly advance tax (Jun/Sep/Dec/Mar) reconciled with final liability. Section 234B/234C interest checked.
E-Filing and E-Verification	ITR filed on incometax.gov.in with e-verification via Aadhaar OTP, net banking, or DSC. ITR-V acknowledgement generated.
Refund Tracking	Refund status monitored. Typically processed in 20-45 days. Discrepancies and demands resolved.
Revised/Belated Return	Revised return by 31 March 2027 (extended per Budget 2026). Belated return by 31 December 2026 with late fee.
Old vs New Regime Advisory	CA advises optimal tax regime based on specific income and deduction profile for maximum tax savings.

Our Process

ITR Filing Process in Kolkata

Our CA team handles the complete ITR filing for Kolkata taxpayers - from document collection to refund tracking. Filed entirely online on incometax.gov.in.

Step 1

Collect Income Documents

The CA collects Form 16 (salary), Form 16A (non-salary TDS), bank interest certificates, capital gains statements (Zerodha, Groww), business P&L, GST returns, and investment proofs (80C, 80D, home loan). For Kolkata salaried professionals, Form 16 from the Salt Lake/Dalhousie employer is the primary document.

Complete document checklistAll income sources covered

Documents01

Step 2

Verify Form 26AS, AIS, and TIS

The CA downloads Form 26AS, AIS, and TIS from the e-filing portal showing all TDS, taxes paid, and high-value transactions. Discrepancies between Form 16 and Form 26AS are identified. For Kolkata property sellers, TDS under Section 194-IA is verified.

TDS credit verificationMismatch resolution

26AS Check02

Step 3

Select Correct ITR Form and Tax Regime

CA selects the appropriate form: ITR-1 for simple salary, ITR-2 for capital gains/NRI, ITR-3 for business, ITR-4 for presumptive. Advises on old regime (with 80C/80D/HRA deductions) vs new regime (lower rates, no deductions) for maximum savings.

Correct form guaranteedRegime optimisation

Form Selection03

Step 4

Compute Income, Deductions, and Tax Liability

CA computes total income under all 5 heads, claims all eligible deductions, calculates tax at slab rates, adds surcharge/cess, credits TDS and advance tax, and determines final tax payable or refund. For business owners, GST turnover is reconciled with ITR income.

Maximum deductionsGST-ITR reconciliation

Tax Computation04

Step 5

File ITR on E-Filing Portal

CA files on incometax.gov.in, selects the correct form under IT Act 1961 for AY 2026-27, enters computed data, validates, and submits. Self-assessment tax paid via integrated payment module if shortfall. Acknowledgement number generated.

incometax.gov.inITR-V generated

E-Filing05

Step 6

E-Verify and Track Refund

CA completes e-verification via Aadhaar OTP within 30 days. Return processed by CPC Bangalore. Refund tracked (20-45 days). Section 143(1) intimation reviewed. Demand notices responded to with rectification if needed.

Aadhaar OTP verificationRefund tracking

E-Verified06

Documents Required for ITR Filing in Kolkata

PAN Card: Mandatory. Must be linked to Aadhaar.
Aadhaar Card: For e-verification via OTP.
Form 16 (salaried): TDS certificate from employer showing salary and TDS deducted.
Form 16A: TDS certificates for interest, professional fees, rent.
Bank statements / Interest certificates: All accounts. FD/RD interest. Savings interest.
Investment proofs (80C/80D): EPF, PPF, ELSS, LIC premium, health insurance, tuition fee receipts.
Home loan statement: Principal (80C) and interest (Section 24(b)) from bank.
Capital gains statements: From broker (Zerodha, Groww). Mutual fund statements. Property sale deed.
Rental income documents: Rent receipts, property tax paid, home loan interest for let-out property.
Business P&L and Balance Sheet: For ITR-3/4 filers. Audited if turnover exceeds Rs 1 crore.
GST returns (GSTR-3B/GSTR-1): For GST-registered businesses. Turnover reconciliation.
Form 26AS / AIS / TIS: Downloaded from e-filing portal. CA verifies all TDS credits.

Common ITR Filing Challenges in Kolkata

Challenge	Impact	How Patron Accounting Solves It
Wrong ITR Form Selection	Defective return notice from IT Department	CA ensures correct form based on all income sources, not just salary
TDS Mismatch (Form 16 vs 26AS)	Refund delays when employer TDS doesn't match deposit	CA identifies and resolves mismatches before filing
GST vs ITR Turnover Mismatch	IT Department scrutiny for business owners	CA reconciles GSTR-3B turnover with ITR business income
Capital Gains Errors	Incorrect tax on Kolkata property sales	CA computes with indexation, Section 54 exemption, STCG/LTCG correctly
Missing Due Date	Rs 5,000 late fee + loss of loss carry-forward	CA sends deadline reminders and files before due date

ITR Filing Fees in Kolkata

Fee Component	Amount
ITR-1 (Simple Salary)	Rs 999 - Rs 2,499
ITR-2 (Salary + Capital Gains)	Rs 2,499 - Rs 4,999
ITR-3 (Business / Professional)	Rs 3,999 - Rs 8,999
ITR-4 (Presumptive)	Rs 1,999 - Rs 3,999
ITR-5/6 (Firm / Company)	Rs 5,999 - Rs 15,000
ITR-7 (Trust / NGO)	Rs 4,999 - Rs 9,999
Revised / Belated Return	Rs 1,500 - Rs 4,000
Tax Audit (Section 44AB)	Rs 10,000 - Rs 25,000
Patron Accounting Professional Fees	Starting from INR 499 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free ITR Filing in Kolkata consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

ITR Filing Due Dates for FY 2025-26 (AY 2026-27)

Stage	Estimated Timeline
Salaried (ITR-1/ITR-2)	31 July 2026
Business/Professional Non-Audit (ITR-3/ITR-4)	31 August 2026 (NEW per Budget 2026)
Trusts/NGOs (ITR-7)	31 August 2026 (NEW per Budget 2026)
Audit Cases (ITR-5/ITR-6)	31 October 2026
Transfer Pricing Cases	30 November 2026
Belated Return (all)	31 December 2026 (Rs 5,000 late fee)
Revised Return (all)	31 March 2027 (extended per Budget 2026)

City Processing Note: ITR is filed entirely online on incometax.gov.in. No visit to any IT office in Kolkata is required. Your dedicated CA from Patron's pan-India team handles document collection, computation, filing, e-verification, and refund tracking.

Key Benefits

Why Choose Patron for ITR Filing in Kolkata

Correct Form Selection

CA analyses all income sources to ensure the right ITR form. No defective return notices.

Maximum Deductions

Every 80C/80D/80E/HRA/24(b) claim identified. Old vs new regime advisory for maximum tax savings.

TDS Mismatch Resolution

Form 16 vs 26AS discrepancies identified and resolved before filing to prevent refund delays.

GST-ITR Reconciliation

GST turnover matched with ITR business income for Kolkata businesses. Prevents IT scrutiny.

Capital Gains Expertise

Property, shares, mutual funds - STCG/LTCG computed with indexation, exemptions (54/54F), and grandfathering.

Post-Filing Support

Refund tracking, demand notice response, rectification filing. 10,000+ businesses served, 4.9 Google rating.

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"Patron found deductions I had been missing for 3 years. My refund doubled."
- IT Professional, Pune

"Our GST filing is always on time since we moved to Patron. The CA team knows their stuff cold."
- CFO, Manufacturing, Maharashtra

Patron vs Automated ITR Platforms

Factor	Patron Accounting	Automated Platform
Form Selection	CA analyses all income sources; ensures correct form	Auto-suggests based on limited inputs; errors common
Deduction Planning	CA identifies all 80C/80D/80E/HRA/24(b) claims; regime advisory	User self-selects; often misses deductions
TDS Mismatch	CA resolves Form 16 vs 26AS discrepancies before filing	User must identify and fix alone
GST Reconciliation	CA matches GST turnover with ITR business income	Not available; business owners risk scrutiny
Capital Gains	CA computes with indexation, exemptions (54/54F), grandfathering	Basic computation; misses complex scenarios
Post-Filing	Demand notice response, refund tracking, rectification	Filing only; no support for notices

Related Services

Complete your tax compliance with these related services:

Income Tax Return Filing India - National-level ITR filing overview and process
Accounting Services - Book-keeping and financial statements for ITR
GST Returns - Monthly/quarterly GST filing with ITR reconciliation
Payroll Services - TDS computation, Form 16 generation, payroll compliance
Startup Registration - DPIIT recognition with Section 80-IAC tax holiday

ITR Filing - Legal and Compliance Framework

Governing Act: Income Tax Act, 1961 (for AY 2026-27); Income Tax Act, 2025 (for Tax Year 2026-27 onwards, effective 01.04.2026)

Key Sections: Section 139 (filing obligation); Section 234A (interest 1%/month on late filing); Section 234B/234C (advance tax interest); Section 234F (late fee Rs 5,000/Rs 1,000); Section 80C/80D (deductions); Section 44AB (tax audit if turnover exceeds Rs 1 crore)

Portal: incometax.gov.in (e-filing portal). Form 26AS, AIS, TIS available on portal.

Penalties: Late fee Rs 5,000 (Rs 1,000 if income below Rs 5 lakh) under 234F. Interest 1%/month on unpaid tax under 234A. Prosecution under 276CC for wilful failure. Penalty 50%-200% on concealed income under 270A.

FAQs - ITR Filing in Kolkata

Common questions about income tax return filing for Kolkata taxpayers

Quick Answers

ITR filing kya hai? ITR mein aap apni saal bhar ki income, deductions, aur tax paid ka hisaab Income Tax Department ko dete ho incometax.gov.in portal pe.

Kolkata mein ITR kaise file karein? Patron Accounting se sampark karein - +91 945 945 6700. CA Form 16, bank statements lekar sahi form pe ITR file karta hai.

ITR ki due date kya hai? ITR-1/2: 31 July 2026. ITR-3/4: 31 August 2026. Late filing pe Rs 5,000 penalty.

Kya salary pe bhi ITR zaroori hai? Haan. Agar income basic exemption limit se zyada hai toh mandatory hai - chahe TDS kat chuka ho.

Don't Miss Your ITR Filing Deadline

ITR filing for FY 2025-26 opens in April 2026. Salaried taxpayers (ITR-1/2) must file by 31 July 2026 - missing it means Rs 5,000 late fee plus 1% monthly interest. Business owners (ITR-3/4) get until 31 August per Budget 2026, but early filing ensures faster refunds and avoids portal congestion.

Get ITR filing done from Kolkata. Call +91 945 945 6700 or WhatsApp us.

Get ITR Filing Done in Kolkata - Start Today

Income tax return filing in Kolkata is the annual compliance obligation for every individual and entity whose income exceeds the exemption limit. Returns are filed online on incometax.gov.in using the correct ITR form by the prescribed due date.

Kolkata taxpayers across Salt Lake, Dalhousie, Burrabazar, New Town, and Howrah benefit from CA-managed ITR filing with correct form selection, maximum deductions, TDS resolution, and Budget 2026 compliance.

Patron Accounting LLP - 15+ years, 10,000+ businesses, 4.9 Google rating. Digital-first CA team for Kolkata taxpayers.

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Content Created: 08 April 2026 | Last Updated: 08 April 2026 | Next Review: 08 July 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This content is reviewed quarterly by our CA and CS team. ITR forms, due dates, and Budget changes are verified against the Income Tax e-filing portal and updated on the published date shown above.

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