Income-tax Act 2025 for First-Time ITR Filers: Tax Year 2026-27 Checklist

Start with the correct tax year

The Income-tax Act, 2025 applies from 1 April 2026 unless otherwise provided. For first-time filers, the first practical rule is to classify income by the correct tax year and then check the official e-filing portal and tax calendar for the return form and due date.

For related guidance and tools, visit the Income Tax and Salary Hub.

First-time filer document checklist

Old vs new regime decision

Do not choose the old regime only because deductions exist. Compare tax under both regimes using actual numbers. For many salaried first-time filers with limited deductions, the new regime may be simpler; for filers with HRA, home loan interest and large deductions, old-regime analysis may still matter.

Filing controls

• Use only the official e-filing portal for return filing.
• Match TDS with official tax-credit data before filing.
• Check the correct ITR form category for salary, capital gains or business income.
• Preserve computation, proofs and acknowledgement after filing.
• Do not wait until due date week for PAN/Aadhaar/bank or portal issues.

Official sources used

This article is built only from official Income Tax Department and e-filing portal sources. Always verify the live Act, Rules, forms and tax calendar before filing.

• Income Tax Department: Section 1 — Income-tax Act, 2025 commencement
• Income Tax Department: Income-tax Act, 2025 as amended by Finance Act, 2026
• Income Tax Department: Tax Calendar
• Income Tax e-Filing Portal: official filing portal
• Income Tax e-Filing Portal: ITR guidance for individuals with business/profession income
• Income Tax Department: Income-tax Rules, 2026 notification