1.
What is the due date for tax audit cases in AY 2026-27?
2.
What is the biggest change in ITR-1 for AY 2026-27?
3.
What is the due date for ITR in transfer pricing cases in AY 2026-27?
4.
What is the due date for salaried individuals (ITR-1) for AY 2026-27?
5.
What is the key new provision introduced by the Finance Act 2026 for ITR-3/ITR-4 filers?
6.
What must a salaried individual do to opt for the old tax regime for AY 2026-27?
7.
Which of the following is NOT a source of pre-filled data in AIS/TIS?
8.
Which Income Tax Act governs ITR filing for AY 2026-27?
9.
Under which section is HRA exemption available?
10.
Home loan interest deduction for a self-occupied property is governed by which section?
11.
Under what income threshold is rebate under Section 87A available under the new regime?
12.
What does AIS stand for in the context of ITR filing?
13.
What is the due date for non-audit business/professional taxpayers (ITR-3/ITR-4) for AY 2026-27?
14.
What is the new threshold for Schedule AL (Assets and Liabilities) disclosure?
15.
Up to when can a revised return for AY 2026-27 be filed?
16.
How many months from the end of AY 2026-27 can an Updated Return (ITR-U) be filed?
17.
Which tax regime is the default for AY 2026-27 under the Income Tax Act 1961?
18.
What is TIS in the context of ITR filing?
19.
What happens if an ITR is not e-verified?
20.
Will taxpayers need to file two returns during the transition year FY 2026-27 (one for AY 2026-27 and one for TY 2026-27)?
21.
AY 2026-27 will be the last filing season under which Act?
22.
Which of the following is NOT a valid method for e-verification of ITR?
23.
What must a business/professional taxpayer do to opt for the old tax regime?
24.
What is the deadline for filing a belated return for AY 2026-27?
25.
Under which Act is a revised return for AY 2026-27 governed even if filed after April 1 2026?
26.
Even if final tax liability is zero due to Section 87A rebate what must a taxpayer still do?
27.
Which of the following should always be verified against your own records before accepting in ITR?
28.
In AY 2026-27 which form number would Form 16 be renamed to under the new Act (for TY 2026-27 onwards)?
29.
Filing ITR-U with payment of tax and interest provides immunity from what?
30.
After April 1 2026 which return type can still be filed for AY 2025-26 or earlier years?
31.
What is the window to file ITR-U for AY 2026-27?
32.
For FY 2025-26 (AY 2026-27) in which form must the tax audit report be filed?
33.
Within how many days must a taxpayer e-verify their ITR after submission?
34.
What is the due date for the tax audit report for transfer pricing cases in AY 2026-27?
35.
Under the new Act can an updated return result in an increase in refund?
36.
What is ITR-V used for in e-verification?
37.
If a defective return notice under Section 139(9) is issued for AY 2026-27 after the new Act is in force which Act governs the response?
38.
Tax Year 2026-27 under the new Act refers to income earned in which period?
39.
AY 2026-27 refers to income earned in which financial year?
40.
Is there any substantive change in verification modes for ITR under the new Act?
41.
What does AY 2026-27 and Tax Year 2026-27 represent respectively?
42.
What must be paid along with an updated return (ITR-U) under the new Act?
43.
What is the due date for filing the tax audit report for AY 2026-27 where the ITR due date is October 31 2026?
44.
Can an updated return (ITR-U) for AY 2026-27 be filed after the new Income Tax Act 2025 comes into force?
45.
Under which section of the Income Tax Act 2025 are the provisions for filing return of income contained?
46.
Which section of the new Act ensures that assessment proceedings for tax years before April 1 2026 continue under the old Act?
47.
When is the return for Tax Year 2026-27 under the new Act due?
48.
Even if ITR filing for AY 2026-27 happens after April 1 2026 which Act governs it?
49.
What should taxpayers ensure about challans during the transition year?
50.
What happens if a taxpayer files a belated return?
51.
Will the e-filing portal support return filing under both the old and new Acts simultaneously during the transition period?
52.
Which of the following is a recommended step for taxpayers to ensure smooth transition year filing?
53.
Can a loss incurred in FY 2025-26 (AY 2026-27) under the old Act be carried forward under the new Act?
54.
Is filing the return of loss within the due date necessary for carry-forward under the new Act?
55.
If books/documents are requisitioned under Section 132A of the old Act before the new Act came into force follow-up proceedings are governed by which Act?
56.
Under the new Act who is prescribed to verify the return for a company?
57.
Can a revised or belated return for AY 2025-26 be filed after April 1 2026?
58.
How many updated returns can be filed per tax year under the Income Tax Act 2025?
59.
Which section of the new Act retains the condition of timely filing for carry-forward of losses?
60.
What is the example given in the FAQ for when ITR-U can be filed for AY 2026-27?
61.
What will the e-filing portal continue to support for earlier assessment years after the new Act comes into force?
62.
Under Section 139(4) of the Income Tax Act 1961 what is the last date for a belated return for AY 2026-27?
63.
Is an updated return (ITR-U) under the new Act available even if no original return was filed?
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