Assessment year 2026-27
File the right return, on the right form, at the lower tax
BharatTax prepares income tax returns from ITR-1 to ITR-7. Upload your Form 16, 26AS and AIS; it reconciles them, computes both regimes side by side, and gives you the JSON the e-filing portal accepts.
For taxpayers filing their own return, and for chartered accountants filing for their clients.
| Old regime | New regime | |
|---|---|---|
| Salary | 18,00,000 | 18,00,000 |
| Standard deduction | 50,000 | 75,000 |
| Chapter VI-A | 2,25,000 | — |
| Total income | 15,25,000 | 17,25,000 |
| Tax before cess | 2,70,000 | 1,45,000 |
| Cess at 4% | 10,800 | 5,800 |
| Tax payable | 2,80,800 | 1,50,800 |
| Lower by 1,30,000 |
The seven forms
The department publishes seven returns, and which one you file is decided by what your income is made of. Each page below sets out who files it, who cannot, and what the form asks for.
ITR-1 Sahaj
For a resident individual with salary or pension, up to one house property and interest income, with total income up to ₹50 lakh. The form most salaried filers need.
What it covers → 2ITR-2
For individuals and HUFs with capital gains, more than one house property, foreign assets or income above the Sahaj ceiling — but no business or professional income.
What it covers → 3ITR-3
For individuals and HUFs carrying on a business or profession with regular books — and for partners in a firm. The widest of the individual forms.
What it covers → 4ITR-4 Sugam
For a resident with presumptive business or professional income under Section 44AD, 44ADA or 44AE, with total income up to ₹50 lakh. No books, no balance sheet.
What it covers → 5ITR-5
For firms, LLPs, associations of persons, bodies of individuals, local authorities, artificial juridical persons, business trusts, investment funds and co-operative societies.
What it covers → 6ITR-6
For companies other than those claiming exemption u/s 11. All six tax rates, minimum alternate tax u/s 115JB, and the MAT credit carried forward.
What it covers → 7ITR-7
For trusts, charitable and religious institutions, political parties, research associations, news agencies, trade unions and electoral trusts claiming exemption under Sections 11, 13A, 13B or 10(23C).
What it covers →What the software actually does
Four things, in the order a return gets prepared.
Imports the documents
Form 16 Part A and Part B, Form 26AS, the Annual Information Statement including the encrypted download, last year’s ITR JSON, and a bank statement where one is needed.
Reconciles them against each other
26AS governs TDS, the AIS governs gross receipts, Form 16 governs the salary breakup. Where two documents disagree, it shows you both and lets you decide — it does not silently pick one.
Computes both regimes
Every return is computed twice, under the old regime and the new, with rebate u/s 87A, surcharge with marginal relief, cess, and interest under Sections 234A, 234B and 234C.
Produces the filing JSON
A computation of income PDF for your records, the CBDT form PDF, and the ITD JSON — validated before download, so a return that would be rejected at upload is caught here instead. Where CBDT has published a schema file for the form and year (ITR-1 and ITR-2 and ITR-3 and ITR-4 and ITR-5 and ITR-6 and ITR-7 for AY 2026-27), the JSON is checked against that too; where it has not, the product reports the pair as unchecked rather than as a pass.
Filing for yourself
The guided interview asks what you have, not what schedule it belongs in. Upload a Form 16 and most of a salaried return fills itself; what is left is a review of what the documents said, head by head, with nothing treated as final until you have approved it.
Both regimes are computed on every return, so the choice is made on your own figures rather than on a rule of thumb about which regime suits whom.
Filing for clients
The CA practice module carries a client master, per-client engagement and filing status, bank statement import, audit particulars with UDIN and firm registration number, and one-click switching between client returns.
The same engine prepares both: a return computed in the practice module and one computed by the taxpayer are the same computation.
Questions
Which ITR form do I need to file?
Is the new tax regime better for me?
Can I file the return myself, or do I need a CA?
Do you file the return with the department for me?
Which assessment year can I file for?
Start with the form you actually need
Answer a few questions about your income and BharatTax will tell you which return applies — using the same rules it applies to your figures when you file.