Chartered Accountant in Kolkata
Looking for a Chartered Accountant in Kolkata? Easy Return prepares and files your income tax return online for eligible salaried employees, pensioners, shopkeepers, business owners, freelancers and gig workers. Get your ITR filed without visiting a physical office for routine cases.
Online services across Kolkata: Customers in Salt Lake Sector V, New Town, Burrabazar, Park Street, Gariahat, Behala, Dum Dum and other areas can access eligible ITR filing services remotely. These areas do not represent physical Easy Return branches.
Get Your ITR Prepared & Filed
Enter your details to start your online tax filing request.
Filing charges and eligibility depend on your selected service.
Online Chartered Accountant & Tax Filing Services in Kolkata
From wholesale traders in Burrabazar and Posta to IT professionals in Salt Lake Sector V and New Town, Kolkata taxpayers have different income reporting requirements. Easy Return prepares and files income tax returns online for eligible salaried employees, pensioners, business owners, freelancers, investors and delivery partners. Choose a filing service based on your actual income sources and applicable reporting needs.
Salaried Employees & Pensioner ITR Filing
We prepare and file eligible income tax returns for private-sector employees, government staff, PSU employees and pensioners. Salary, pension, multiple employers, interest income and applicable tax deductions are considered according to the selected plan.
- ✓ Salary and pension income reporting
- ✓ Multiple employer details, where applicable
- ✓ Tax calculation and ITR preparation
Shopkeeper, Trader & Business ITR Filing
ITR preparation and filing for qualifying retailers, wholesalers, sole proprietors and small business owners. Business turnover, receipts, eligible expenses and the appropriate reporting method depend on the taxpayer's business activity.
- ✓ Small-business and proprietorship ITR
- ✓ Business income and turnover reporting
- ✓ Financial statement work separately priced if required
Freelancer & IT Professional ITR
We prepare and file qualifying returns for developers, designers, independent consultants and other professionals. Income received from clients, available tax credits and relevant business expenses are considered when calculating taxable income.
- ✓ Freelance and professional receipts
- ✓ Relevant presumptive taxation eligibility
- ✓ Domestic and overseas client income review
Capital Gains & Investment Income ITR
Taxpayers selling shares, mutual funds or property may require capital gains reporting. Applicable return packages cover eligible investment transactions. More complex foreign investments or special disclosures may require separate review.
- ✓ Equity and mutual fund capital gains
- ✓ Eligible property capital gains reporting
- ✓ Appropriate ITR preparation and filing
TDS Refund & Tax Credit Filing
We prepare and file eligible ITRs involving excess salary TDS, bank interest TDS, freelance TDS or other tax credits. Form 26AS, AIS and applicable TDS/TCS records help determine the available credits and final tax position.
- ✓ Salary, pension and FD interest TDS
- ✓ Form 26AS and AIS reconciliation
- ✓ Eligible excess-tax refund claimed through ITR
Automated Delivery Partner & Gig Worker ITR
Eligible delivery riders, bike taxi drivers and other platform workers can use Easy Return's automated ITR filing service. The ₹199 + GST plan follows an automated workflow and does not include a tax-expert call.
- ✓ Automated ITR preparation and filing
- ✓ Platform earnings and available TDS credits
- ✓ No tax-expert call in the ₹199 plan
Other Tax & Compliance Requirements
Kolkata businesses may also need GST registration, GST return filing, financial statement preparation, income tax notice responses or professional tax consultation. These are separate requirements from ordinary ITR filing. Availability, professional scope and charges should be confirmed before selecting any additional service.
Online Income Tax Return Preparation & Filing for Kolkata Taxpayers
Whether you work in an office in Salt Lake Sector V, operate a wholesale business in Burrabazar, receive pension income or earn through digital delivery platforms, accurate filing depends on the correct income information and ITR category. Easy Return prepares and files eligible income tax returns online, subject to package eligibility and applicable filing requirements. Customers must provide correct details and complete prescribed return verification.
ITR Filing for Salaried Employees, Government Staff & Pensioners in Kolkata
Whether you work in a private company around Salt Lake Sector V, New Town or Park Street, serve in a government department or receive retirement pension, accurate ITR filing requires more than copying salary figures. Easy Return prepares and files income tax returns online for eligible salaried employees, government staff and pensioners in Kolkata, using the income information and records applicable to their circumstances.
Private-Sector & IT Employees
Salary income may include basic pay, allowances, bonuses, incentives and taxable employment benefits. Employees should reconcile their annual salary statements with employer TDS and report additional taxable income where applicable.
Government & PSU Employees
Central and State Government employees and public-sector staff should review taxable salary, allowances, employer contributions and permitted deductions. The ITR also requires the appropriate nature-of-employment classification.
Retired Employees & Pensioners
Pension generally needs to be reported according to its tax classification. Bank interest, fixed deposits, pension arrears and other income may also be taxable. Retirement alone does not automatically exempt a taxpayer from filing.
Multiple Employers & Job Changes
Employees who changed jobs during the financial year should combine salary and TDS details from all employers. Using only the latest employer's Form 16 can result in omitted income or an incorrect tax calculation.
Bank Interest & TDS Reconciliation
Savings interest, recurring deposits, fixed deposits and other taxable receipts may need reporting. Review Form 26AS and AIS alongside bank records. TDS deducted by a bank does not itself determine final tax liability.
Family Pension & Other Income
Family pension received by an eligible family member is generally reported under Income from Other Sources, rather than ordinary employment salary. The applicable deduction, ITR form and tax computation depend on the relevant rules.
ITR-1 or ITR-2 for Salaried Employees & Pensioners?
For FY 2025–26 (AY 2026–27), the appropriate return depends on all taxable income and disclosures, not simply on whether the taxpayer receives salary or pension.
Eligible Simpler Income Cases
ITR-1 may be available to qualifying resident individuals with total income up to ₹50 lakh from permitted sources. AY 2026–27 also allows reporting of up to two house properties and certain limited Section 112A capital gains, subject to all other restrictions.
More Complex Non-Business Income
ITR-2 may be suitable where the individual is not eligible for ITR-1 but has no income chargeable under business or profession. Examples include several capital gains cases, foreign asset disclosures and other more complex income situations.
Important: Some taxpayers with business or professional income need ITR-3 or another eligible form. Foreign assets, certain investment transactions, carried-forward losses and total income above ₹50 lakh can make ITR-1 unsuitable.
Old vs New Tax Regime for Kolkata Salaried Taxpayers
For AY 2026–27, the new tax regime under Section 115BAC is the default. Eligible taxpayers without business or professional income may opt for the old regime within the applicable filing conditions.
Default Tax Calculation
Qualifying salary income may receive a standard deduction up to ₹75,000 under the new regime. The regime has different tax slabs and restricts many common exemptions and deductions. Eligibility for rebate must also be checked.
Eligible Deductions & Exemptions
The old regime may be beneficial for eligible taxpayers claiming permitted deductions or exemptions, including qualifying HRA, eligible investments, insurance and housing loan interest. Compare actual tax calculations before deciding.
Pension reminder: Ordinary pension and family pension are not identical for income classification or deduction purposes. The applicable age-related rules, tax regime, income sources and return form should be evaluated individually.
Documents for Salary & Pension ITR Filing in Kolkata
Prepare these records where relevant to your income and selected tax regime.
- ✓ Form 16 ( Now Form 130 ), as applicable to the tax period
- ✓ Salary slips and annual salary statements from all employers
- ✓ Pension slips, pension payment records or family pension details
- ✓ Form 26AS, AIS and applicable tax payment information
- ✓ Bank interest and fixed deposit statements
- ✓ Eligible rent, housing-loan and deduction records
- ✓ Capital gains and other investment records, where applicable
- ✓ PAN, bank account and previous return details, where relevant
Do not have Form 16? Easy Return can prepare and file supported salary ITRs using sufficiently reliable alternative documents, such as salary slips, employer records, Form 26AS and bank information. Form 16 is not compulsory in every filing case.
Can Salaried Employees File ITR Online Without a CA?
Yes. Eligible taxpayers can prepare and file their own return through the official Income Tax Department e-Filing Portal . Select the applicable assessment year, choose the correct ITR form, review pre-filled information, complete all applicable disclosures, submit the return and verify it.
Easy Return is an optional paid service for eligible customers who want the company to prepare and file their ITR. Customers must supply accurate records and complete required authorisations and return verification.
Online Salary & Pension ITR Filing in Kolkata
Whether you are a private employee in Salt Lake, a government staff member, a retired PSU employee or a pensioner living in Behala, Ballygunge or Dum Dum, accurate filing begins with reviewing all taxable income and eligible tax credits. Easy Return prepares and files qualifying salary and pension returns online, according to the selected filing package and applicable tax rules.
Business, Shopkeeper & Wholesale Trader ITR Filing in Kolkata
Kolkata's traditional trading markets and neighbourhood businesses include wholesalers, retailers, distributors and sole proprietors. Whether you operate a wholesale business in Burrabazar or Posta, an electronics outlet near Chandni Chowk or a retail shop elsewhere in Kolkata, your income tax return should reflect your actual business receipts and applicable reporting requirements. Easy Return prepares and files eligible business ITRs online, using the records and information provided by the customer.
Wholesale & Distribution Businesses
Wholesale traders should reconcile sales, purchases, credit notes, inventory and payments. Businesses supplying goods through dealers or retailers may need to report turnover, gross profit and business income based on their accounting records.
Retail Shops & Small Traders
Grocery, textile, electronics and other retailers should include eligible cash, UPI, card and bank receipts while determining business turnover. Business expenses and taxable profit depend on the selected method of income computation.
Sole Proprietorship ITR Filing
For income-tax purposes, an individual proprietor reports the relevant proprietorship income in their own return. Business income and other personal income sources should be evaluated together when selecting the correct ITR form.
Cash, UPI & Bank Transaction Records
Business owners receiving both cash and digital payments should maintain a reliable reconciliation. UPI transfers, advances, refunds and transfers between own accounts do not all have identical turnover treatment. Classify the transactions before filing.
Online Sellers & Marketplace Traders
E-commerce sellers may receive bank settlements after marketplace fees, refunds and other deductions. Their gross sales and relevant business receipts should be assessed from transaction records, rather than treating net payout as turnover automatically.
Commission Agents & Intermediaries
Commission agents, brokers and other intermediaries may follow different income reporting requirements from ordinary retailers. Section 44AD does not apply to certain agency businesses or commission and brokerage income.
ITR-3 vs ITR-4 for Kolkata Shopkeepers & Traders
For FY 2025–26 / AY 2026–27, individuals with business income commonly evaluate ITR-3 and ITR-4. The appropriate form depends on their business activity, income sources, eligibility and statutory reporting conditions.
Business Income with Detailed Reporting
ITR-3 applies to individuals and HUFs with business or professional income who are not eligible for the simpler forms. It may require regular business income computation, financial information and other applicable income schedules.
Eligible Presumptive Business Cases
ITR-4 may be available to qualifying resident individuals, HUFs and eligible resident firms other than LLPs, with total income generally up to ₹50 lakh and qualifying presumptive income. Additional form restrictions apply.
Important distinction: A trader may satisfy the turnover limit for Section 44AD but still not qualify for ITR-4 due to total income, foreign assets, certain capital gains, carried-forward losses or another exclusion. ITR-4 is optional, not mandatory.
Presumptive Taxation for Eligible Small Traders
Section 44AD provides a presumptive income computation scheme for certain eligible businesses under the Income-tax Act, 1961. It does not apply to every business, and statutory conditions must be reviewed before opting in.
Generally ₹2 crore in annual turnover or gross receipts. The limit may be ₹3 crore where the prescribed low-cash-receipt condition is met.
Eligible receipts generally attract an 8% presumptive income rate, or 6% for qualifying non-cash receipts, subject to the applicable conditions.
Certain agency businesses, commission or brokerage income and other excluded activities do not qualify under Section 44AD.
Illustrative Small Retail Business Calculation
If a retailer is eligible for Section 44AD and all ₹20 lakh receipts meet the qualifying conditions for the 6% rate, the presumptive business income is ₹1,20,000. This is not necessarily the final taxable total income or tax payable. Other income and applicable tax provisions must also be considered.
Expense treatment: Under an eligible Section 44AD presumptive computation, ordinary business expenses are not separately deducted again from the prescribed presumptive income. Choosing regular profit computation instead can involve different records and obligations.
Business Turnover, GST Returns & Accounting Records
Wholesale traders and retailers often maintain sales registers, purchase records, inventory information, GST returns and bank statements. These records can help support the business income reported in the ITR.
GST vs Income Tax Reporting
GST and income tax are separate laws. Turnover reported for GST and income-tax purposes may require reconciliation. Differences should be examined using the business records, rather than assumed to be incorrect automatically.
Books of Account & Audit
Certain businesses must maintain prescribed books or obtain a tax audit depending on turnover, income declaration and other conditions. A basic ITR package should not be assumed to include bookkeeping, audit or balance sheet preparation.
Documents for Business ITR Filing in Kolkata
The records required vary with the business activity and chosen income computation method.
- ✓ PAN, bank details and business identification records
- ✓ Annual sales, purchase and turnover summaries
- ✓ Business bank, cash and UPI transaction records
- ✓ Sales returns, credit notes and marketplace settlements
- ✓ Business expense invoices and stock records, where relevant
- ✓ Form 26AS, AIS and applicable TDS/TCS certificates
- ✓ GST returns and GSTIN, where applicable
- ✓ Profit and loss, balance sheet and tax audit details, if required
For proprietors: Other personal income sources such as salary, rent, bank interest or capital gains must also be reviewed. Keep supporting records even where a simplified presumptive taxation method applies.
Can Kolkata Traders File Their Business ITR Online?
Yes. Eligible taxpayers can file directly through the official Income Tax Department e-Filing Portal . Select the applicable assessment year, determine the correct ITR form, report business and other income, review tax calculations and complete filing and verification.
Easy Return prepares and files qualifying business ITRs under its selected service packages. Customers must provide correct business records and complete the required confirmations and verification. Financial statement preparation and specialist work may involve additional charges.
Online Business ITR Preparation & Filing for Kolkata Traders
Whether you operate a wholesale business in Posta, a trading firm in Burrabazar, an electronics shop near Chandni Chowk or another small business in Kolkata, accurate tax filing depends on identifying the correct receipts, eligible business income and appropriate return form. Easy Return prepares and files supported business income tax returns online, subject to package eligibility and scope.
Freelancer, IT Professional & Consultant ITR Filing in Kolkata
Kolkata's Salt Lake Sector V, New Town and Rajarhat have salaried technology employees and independent professionals providing digital, consulting and other services. If you work independently, receive project-based fees or invoice clients, your income tax reporting may differ from a salaried employee's return. Easy Return prepares and files eligible freelancer and professional income tax returns online, using the customer's income records and applicable tax information.
Independent Software Developers
Freelance developers and technical consultants may receive payments for coding, software projects, maintenance or other services. The actual work and contract terms determine income classification and whether a presumptive scheme applies.
Designers, Creators & Digital Freelancers
Graphic designers, content creators, marketing freelancers and other independent workers should report their relevant receipts. Not every freelance activity is automatically a specified profession under Section 44ADA.
Technical & Independent Consultants
Consultants receiving professional fees should assess their actual service category, invoices, contract structure and applicable deductions. Specified professional services may qualify for presumptive taxation when statutory conditions are met.
Overseas Client & Foreign Currency Receipts
Freelancers receiving payments from US, UK or other overseas clients should maintain invoices, exchange-rate details and payment settlement records. Foreign client payments can be taxable in India according to residential status and applicable rules.
Client TDS & Form 26AS
Certain client payments may have tax deducted at source under the applicable provision. Reconcile client TDS certificates with Form 26AS, AIS and actual invoices before reporting the available tax credits in your ITR.
Freelancing Alongside a Salaried Job
Some professionals earn salary and also take independent projects. Salary, business or professional receipts, interest and other taxable income should be reviewed together. An individual with professional income may require ITR-3 or another eligible business-income form.
Section 44ADA for Freelancers: Who Can Use Presumptive Taxation?
Under Section 44ADA of the Income-tax Act, 1961, certain resident individuals and eligible partnership firms other than LLPs carrying on specified professions can use a presumptive professional-income scheme.
Specified Professional Activities
Examples include engineering, architecture, accountancy, medical, legal, technical consultancy, interior decoration and other notified professions. A person's job title alone is not sufficient to establish eligibility.
₹50 Lakh or Qualifying ₹75 Lakh
For FY 2025–26, the standard threshold is ₹50 lakh. It increases to ₹75 lakh if cash receipts do not exceed 5% of total gross receipts, under the prescribed conditions. Other eligibility requirements still apply.
Example: Presumptive Income under Section 44ADA
If a qualifying professional receives ₹18 lakh in eligible gross professional receipts and uses Section 44ADA, the illustrative presumptive income is ₹9 lakh. This is not necessarily the final taxable income or tax payable. Other income, applicable regime provisions and statutory conditions must also be considered.
Expenses under Section 44ADA: Ordinary professional expenses are treated as already accounted for in the eligible presumptive income computation. They cannot simply be deducted again. Taxpayers choosing to report lower profits may face additional books-of-account or audit requirements under applicable law.
ITR-3 vs ITR-4 for Kolkata Freelancers
For FY 2025–26 (AY 2026–27), the correct return form depends on professional income, presumptive scheme eligibility, total income and other disclosures.
Business & Professional Income
Generally relevant for individuals and HUFs with business or professional income who are not eligible for ITR-4. It can require more detailed financial reporting and applicable income schedules.
Eligible Presumptive Income Cases
May be used by qualifying resident taxpayers with income computed under eligible presumptive schemes. The total-income limit is ₹50 lakh, and additional exclusions apply, including certain foreign assets, foreign-source income and other circumstances.
Do not confuse the two thresholds: The ₹75 lakh ceiling potentially available under Section 44ADA applies to qualifying professional gross receipts. ITR-4's ₹50 lakh restriction applies to total income, along with its other eligibility rules.
How Should Freelancers Report Payments from Overseas Clients?
Freelancers earning from overseas clients should review the contract, taxable income, correct INR conversion, payment charges and residential status. Receiving payment in US dollars does not automatically make the income exempt in India.
Invoices, Receipts & Currency Conversion
Preserve client invoices, payment platform reports, bank credit statements and any applicable conversion records. Payment processor fees and gross service receipts should be identified separately where relevant.
Foreign Assets & Other Disclosures
If the taxpayer holds a foreign financial account, overseas shares or another reportable asset, additional disclosures may be required depending on residential status. A foreign client alone does not establish that Schedule FA applies.
GST is separate: Overseas client receipts may also involve GST registration, export-of-services, place-of-supply and zero-rating requirements. Income-tax treatment should not be confused with GST compliance.
Documents Needed for Freelancer ITR Filing
Before filing, organise the relevant professional income and tax records. Exact requirements depend on the filing method.
- ✓ PAN, bank account and contact information
- ✓ Client invoices, contracts and annual receipts
- ✓ Bank statements and payment platform settlements
- ✓ Form 26AS, AIS and applicable TDS certificates
- ✓ Professional expenses, if relevant to the tax method
- ✓ Overseas invoices, exchange rates and foreign tax details
- ✓ GST returns and registration records, where applicable
- ✓ Salary, investments and other taxable income records
Can Freelancers File Their Income Tax Return Online?
Yes. Eligible freelancers can prepare and file their returns directly through the official Income Tax Department e-Filing Portal . Select the applicable assessment year, determine the appropriate ITR, report all taxable income, review tax credits and complete filing and verification.
Easy Return prepares and files eligible freelancer and professional ITRs under its selected packages. Customers provide their actual income records and complete necessary authorisations and return verification. Complex foreign tax or specialist reporting may require separate scope and pricing.
Online Freelancer & Professional ITR Filing in Kolkata
Whether you work as an independent developer in Salt Lake Sector V, a design consultant in New Town or a self-employed professional elsewhere in Kolkata, correct tax filing begins with accurate receipts, income classification, eligible deductions and tax credits. Easy Return prepares and files qualifying freelancer and professional income tax returns online, subject to package eligibility and scope.
GST Registration & Return Filing in Kolkata
Whether you run a wholesale shop in Burrabazar or Posta, an electronics business near Chandni Chowk or provide services from Salt Lake Sector V, your GST obligations depend on turnover, supply type and applicable registration rules. GST compliance and income tax filing are separate requirements. This guide explains GST registration, returns, input tax credit and common recordkeeping needs for Kolkata businesses.
GST Registration & GSTIN
Businesses meeting applicable registration conditions must apply through the official GST Portal. PAN, business constitution, principal place of business, signatory details and other prescribed documents may be required to obtain a GSTIN.
GSTR-1 — Sales & Outward Supplies
Regular taxpayers generally use GSTR-1 to report prescribed outward supply details, including applicable invoices, credit notes and amendments. Filing frequency depends on the registered person's applicable return scheme.
GSTR-3B — Tax Liability & Payment
GSTR-3B is the summary return used by applicable taxpayers to declare tax liability, eligible input tax credit and relevant adjustments. Sales records, GSTR-1 and purchase-side data should be reconciled before submission.
Input Tax Credit & GSTR-2B
GSTR-2B is an auto-drafted, read-only input tax credit statement. It helps taxpayers review supplier-reported invoices and other records. ITC is claimable only when the applicable statutory conditions are satisfied.
E-Commerce Sellers & GST TCS
Marketplace sellers may need to reconcile sales, platform charges, refunds and applicable GST TCS. Certain qualifying small suppliers may benefit from specific registration exemptions, subject to applicable conditions.
Sales & Purchase Reconciliation
Kolkata traders should compare sales registers, purchase invoices, supplier records and filed GST returns. Differences may require amendments, explanation or other action depending on the relevant return period and rules.
Who Needs GST Registration in Kolkata?
GST registration generally depends on aggregate annual turnover across India under the same PAN, supply type and statutory exceptions. The relevant general thresholds for businesses supplying from West Bengal are:
General Threshold: ₹40 Lakh
Qualifying businesses engaged exclusively in supplying goods from West Bengal may benefit from the ₹40 lakh registration exemption. Compulsory registration, excluded persons and other statutory conditions must still be checked.
General Threshold: ₹20 Lakh
The general registration threshold for service suppliers from West Bengal is ₹20 lakh in aggregate turnover. Registration can still be required below this amount for specific activities, subject to exemptions.
Important for traders: The ₹40 lakh goods threshold does not automatically apply to a business supplying both goods and services. Aggregate turnover generally includes relevant supplies made across India under the same PAN. It is not calculated using only taxable profit or a single shop's bank receipts.
GSTR-1, GSTR-3B & GSTR-2B: Key Differences
Report Outward Supplies
Covers prescribed sales and outward supply information. Correct recipient GSTINs, invoices and amendments are important to accurate reporting.
Declare Tax & Eligible ITC
Used to report summary GST liability, input tax credit and applicable payments. Taxpayers should verify auto-populated amounts against their records.
Review Supplier-Reported ITC
An auto-generated, read-only statement. It helps identify potentially available credit, but is not a return the taxpayer files. Credit remains subject to eligibility.
Different Filing Frequencies
Eligible taxpayers under the QRMP scheme can file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Composition taxpayers follow separate compliance requirements.
QRMP eligibility: The official GST Portal describes QRMP eligibility for qualifying taxpayers with aggregate turnover up to ₹5 crore, subject to return-filing and other conditions. Not all registered businesses can use QRMP.
GST Considerations for Kolkata Traders & Consultants
Burrabazar, Posta & Wholesale Trade
Wholesale transactions may involve interstate buyers, credit notes, sales returns, inventory records and multiple tax rates. Correct classification and invoice reconciliation are important for applicable GST reporting.
Salt Lake & New Town Service Providers
Independent IT consultants and other service providers should review registration, place of supply and applicable export-of-service provisions when working with domestic or overseas clients. Foreign payment alone does not establish GST export eligibility.
Marketplace exception: Certain small goods suppliers using e-commerce operators may qualify for conditional registration exemptions. Eligibility depends on requirements such as supply location and registration-related procedures. Do not assume every online seller must register regardless of turnover, or that all are exempt.
How to Apply for GST Registration Online
Businesses can apply directly through the official GST Portal . The registration process generally follows these stages:
Check Eligibility
Review turnover, goods/services classification, exemptions and compulsory registration rules.
Prepare Business Details
Gather PAN, constitution, business address, authorised signatory and other relevant information.
Apply on GST Portal
Complete the applicable registration application and follow authentication and document requirements.
Track & Comply
Track your application, respond to any clarifications and follow the applicable return obligations after registration.
Official filing first: Eligible applicants can apply for GST registration and file their returns using the government portal. Professional assistance is optional, and charges for any third-party GST services should be confirmed separately.
Documents Commonly Required for GST Registration
Document requirements vary by business type, premises and signatory arrangements. Common examples include:
- ✓ PAN and identity details of the applicant
- ✓ Aadhaar and contact details, where applicable
- ✓ Proof of principal place of business
- ✓ Ownership, lease or permitted occupancy records
- ✓ Business constitution and registration records
- ✓ Authorised signatory details, where required
For GST return filing: Registered taxpayers may additionally need outward supply invoices, purchase records, credit/debit notes, payment details, GSTR-2B and reconciliation statements.
GST Compliance & Income Tax Filing for Kolkata Businesses
Whether you run a trading business in Burrabazar, sell products online or provide consulting services from Salt Lake, GST and income tax obligations should be reviewed separately. Easy Return prepares and files eligible income tax returns. GST registration, return filing and related compliance services are distinct from a standard ITR package; their availability, scope and pricing should be confirmed separately.
TDS Refund & Income Tax Refund Filing in Kolkata
Tax may be deducted from salary, pension, bank interest, freelance payments and certain business transactions. But TDS deduction alone does not guarantee a refund. An income tax refund may arise when eligible tax credits and payments exceed your final tax liability. Easy Return prepares and files eligible income tax returns for Kolkata taxpayers, including returns claiming excess TDS or TCS.
Salary TDS & Job Changes
Employees working around Salt Lake Sector V, New Town or other Kolkata offices should combine salary and TDS from all employers. Job changes, bonuses, unpaid leave and employer adjustments can affect the final annual tax calculation.
Pensioners & Retirement Income
Retired employees and pension recipients should review pension, applicable TDS, bank interest and other taxable income. Ordinary pension and family pension may follow different income classifications and deduction rules.
Fixed Deposit & Bank Interest TDS
Banks may deduct TDS on qualifying interest payments. Depositors should report taxable interest from relevant fixed deposits and other accounts, including interest from more than one bank. TDS thresholds are not income-tax exemptions.
Freelancer & Consultant TDS
Independent developers, designers and consultants may receive client payments after TDS. Compare invoices, client statements, TDS certificates and bank receipts before calculating taxable business or professional income.
TDS/TCS Credit Mismatch
An incorrect PAN, reporting period, deductor details or TDS statement can lead to missing tax credits. The employer, bank, client or other deductor may need to correct its filed statement.
Refund Delays & Failed Payments
A filed refund claim remains subject to return processing. Payment can fail due to invalid or non-validated bank details, an inoperative PAN or other processing issues. Review the official status before deciding what action is needed.
How to Claim Excess TDS Through Your Income Tax Return
You can claim eligible excess tax through the applicable income tax return filed on the official Income Tax Department e-Filing Portal . For an ordinary ITR refund claim, a separate application solely to claim excess salary or bank TDS is generally unnecessary.
Review TDS/TCS Credits
Check Form 26AS, AIS and relevant certificates for the correct assessment year. Reconcile available credits with income statements.
Report Total Taxable Income
Include salary, pension, interest, business receipts, investments and other relevant taxable income. Apply the appropriate tax rules.
Prepare, File & Verify ITR
Choose the proper return form, claim eligible tax credits and review the calculation. Submit the return and complete prescribed verification.
Monitor Refund Processing
Check the filed return's status. Review processing adjustments, pending actions or any refund payment failure shown on the portal.
AY 2026–27 and the 2026 tax-law transition: TDS related to FY 2025–26 belongs to AY 2026–27, governed by the Income-tax Act, 1961. The official system maintains separate tax information for Tax Year 2026–27 under the new Act. Do not combine the two periods incorrectly.
Example: When Can a TDS Refund Arise?
Consider a Kolkata taxpayer whose eligible TDS and other tax payments exceed their final tax liability after all taxable income has been included.
In this illustrative case, the possible excess tax is ₹6,000 before any applicable adjustments. The actual refund depends on recognised tax credits, complete income reporting, filing compliance and departmental processing.
Important: A taxpayer cannot automatically claim back the entire TDS amount. Final tax liability must first be determined, and an eligible refund arises only from excess tax payments.
What If TDS Is Missing or Incorrect in Form 26AS?
If the tax deducted by an employer, bank or client does not match departmental records, first identify whether the error belongs to the deductor's filing or the taxpayer's own return.
Incorrect Deductor Details
Inform the employer, bank or client responsible for the deduction. Where its TDS statement is incorrect, the deductor may need to submit a correction statement. Save supporting certificates and payment evidence.
Incorrect ITR or Challan Details
Where the error is in the taxpayer's filed information, an eligible revised return or a rectification request may be appropriate. The available procedure depends on processing status, relevant year and statutory conditions.
The department's Tax Credit Mismatch guidance explains how to identify differences between amounts claimed and available tax credits.
Do not overclaim: A payslip or bank certificate may help explain a deduction, but unresolved reporting mismatches can still affect the tax credit recognised during ITR processing.
How to Check Income Tax Refund Status in Kolkata
Refund status can be checked online regardless of where you live. Log in to the official e-Filing Portal and navigate to e-File → Income Tax Returns → View Filed Returns. Choose the relevant assessment year and open View Details for return and refund information.
Refund Processing Is Pending
Confirm that the return has been successfully verified and check whether processing is complete. An ITR showing a refund claim does not mean that the refund has already been approved or issued.
Refund Failed or Was Not Credited
Review bank account pre-validation, PAN status, account holder's name, IFSC and whether the account is active. If the department shows a failed refund, an eligible refund reissue request may be available.
Refund reissue: A failed refund generally requires correction of the underlying payment issue and, where eligible, use of the official refund reissue facility. Do not file a fresh ITR merely to change a failed refund's payment instructions without checking the prescribed process.
Documents for TDS Refund & ITR Filing
Prepare relevant income and tax information for the applicable year. Your exact documents will depend on the nature of the income and refund claim.
- ✓ PAN, Aadhaar and bank account details
- ✓ Form 26AS and Annual Information Statement (AIS)
- ✓ Form 16 ( Now Form 130 ), as applicable to the filing year
- ✓ Form 16A and other relevant TDS/TCS certificates
- ✓ Pension, bank interest and fixed deposit statements
- ✓ Client invoices and receipts for professional income
- ✓ Advance tax and self-assessment tax challans, where applicable
- ✓ Filed ITR, processing intimation or mismatch information, if relevant
Document retention: ITR filing is generally annexure-less, but taxpayers should retain relevant records to support income, tax payments and deductions where verification is required.
Online TDS Refund & Income Tax Return Filing in Kolkata
Whether you work in Salt Lake Sector V, receive a pension, hold fixed deposits or earn professional income from clients, an accurate refund claim starts with complete income reporting and tax-credit reconciliation. Easy Return prepares and files eligible income tax returns online, including returns claiming excess tax credits. The final refund remains subject to Income Tax Department processing and applicable adjustments.
Capital Gains, Shares, Mutual Funds & Foreign Stock ITR Filing in Kolkata
Kolkata investors, salaried professionals and business owners may receive income from shares, mutual funds, dividends and overseas investments. Capital gains must be reported according to the asset type, acquisition date, transfer date and applicable tax provisions. Easy Return prepares and files eligible income tax returns involving domestic capital gains, while complex foreign investments and additional disclosures require confirmation of the selected service scope.
Listed Equity Share Sales
Profits and losses from selling delivery-based equity investments should be calculated using transaction dates, purchase costs, sale values and applicable expenses. STT conditions affect eligibility for special capital gains rates.
Mutual Fund Capital Gains
Equity-oriented mutual funds can receive different tax treatment from debt-oriented or other specified funds. Review the scheme type, investment dates, redemption details and applicable tax classification.
Dividends & Investment Income
Dividends and bank interest are generally reported under their applicable income heads rather than treated as capital gains. Reconcile statements and available TDS before finalising the return.
US Stocks & Foreign Shares
Overseas brokerage accounts, foreign-listed shares and employee stock benefits may involve foreign income, asset reporting and distinct capital gains calculations. Indian STT-linked equity rates do not automatically apply to foreign shares.
Capital Losses & Carry Forward
Capital losses should be classified correctly and reported in the applicable schedules. Set-off and carry-forward eligibility depends on the type of loss, timing of filing and statutory conditions.
Trading, Intraday & F&O Income
Intraday equity trading and exchange-traded futures and options may be treated differently from ordinary capital gains. They can involve business income, turnover calculation, financial records and a different ITR form.
Short-Term vs Long-Term Capital Gains Tax on Shares
For FY 2025–26 / AY 2026–27, qualifying listed equity shares, equity-oriented mutual funds and specified business-trust units can fall under the special tax provisions in Sections 111A and 112A of the Income-tax Act, 1961.
Generally applies to qualifying short-term STT-covered transactions, subject to statutory conditions.
Generally applies to aggregate qualifying long-term gains exceeding ₹1,25,000, subject to statutory conditions.
The specified threshold is applied to aggregate qualifying gains, not separately to each share or fund.
Rates are not universal: A 20% rate does not apply to every short-term gain, and 12.5% under Section 112A does not apply to every long-term investment. Foreign shares, specified mutual funds and certain other assets follow separate rules. Applicable surcharge and cess may also apply.
Example: Long-Term Equity Capital Gains Calculation
Consider an investor selling qualifying equity shares after meeting the applicable long-term holding requirement and STT conditions.
In this simplified calculation, the gains exceeding ₹1,25,000 amount to ₹75,000. At 12.5%, the illustrative tax on that amount is ₹9,375 before applicable surcharge and cess. Actual tax also depends on the taxpayer's circumstances, exemptions, set-offs and relevant provisions.
Investors with multiple broker accounts should combine qualifying transactions to calculate aggregate capital gains. A broker's summary may need review for corporate actions, acquisition costs and other adjustments.
Foreign Shares, Schedule FA & Foreign Tax Credit
Some Kolkata professionals receive foreign company shares through employment benefits or invest directly through overseas brokers. Foreign assets and income can create additional ITR disclosures depending on the taxpayer's residential status.
Schedule FA & Schedule FSI
Taxpayers who are resident and ordinarily resident in India may need to report relevant foreign assets and foreign-source income. Holding overseas shares may trigger disclosure even if they were not sold. Reporting periods should be checked carefully.
Schedule TR & Form 67
Where eligible foreign tax was paid or withheld, foreign tax credit may be available under the applicable rules. Schedule TR, Schedule FSI and Form 67 can be relevant, subject to filing conditions and deadlines.
Important: ITR-1 and ITR-4 should not be used where their foreign asset or foreign-income exclusions apply. For non-resident or resident-but-not- ordinarily-resident taxpayers, Schedule FA requirements differ from those for ordinarily resident taxpayers.
Which ITR Form Is Required for Capital Gains?
For AY 2026–27, the appropriate ITR depends on the taxpayer's complete income profile. Having capital gains does not always lead to the same return form.
Restricted Section 112A Gains
ITR-1 may be available to qualifying resident individuals with permitted income sources, total income up to ₹50 lakh and limited Section 112A long-term capital gains up to ₹1.25 lakh, subject to all form restrictions.
Capital Gains Without Business Income
ITR-2 is commonly relevant for individuals and HUFs with capital gains who do not have income chargeable under business or profession. It contains schedules for many investment and foreign-asset reporting situations.
Capital Gains with Business Income
Individuals with business or professional income plus capital gains may need ITR-3. Intraday and F&O activities require appropriate business income classification and relevant records.
Review All Income Sources
Salary, capital gains, foreign assets, rental income, professional receipts and losses should be evaluated together. Do not choose a return based on only one investment transaction.
Eligible taxpayers can file directly using the official Income Tax Department e-Filing Portal . Easy Return prepares and files qualifying returns under its available packages, with complex specialist work subject to scope confirmation.
Documents for Capital Gains & Investment ITR Filing
Prepare transaction statements and relevant income records before choosing the ITR form.
- ✓ Demat and broker capital gains statements
- ✓ Share purchase, sale and corporate action records
- ✓ Mutual fund transaction and redemption statements
- ✓ Dividend and interest income details
- ✓ Previous capital loss and carry-forward records
- ✓ Foreign brokerage holdings and stock plan records, if relevant
- ✓ Foreign tax withholding and exchange-rate details
- ✓ Form 26AS, AIS and other taxable income records
ITR filing reminder: Broker statements and investment summaries are supporting documents. Returns are generally annexure-less, but taxpayers should retain complete records for accurate reporting and future verification.
Capital Gains ITR Preparation & Filing in Kolkata
Whether you are a salaried investor, mutual fund holder, equity trader or a professional owning foreign company shares, accurate ITR filing requires the correct income classification, holding periods, tax rates and applicable disclosures. Easy Return prepares and files eligible income tax returns involving capital gains. Complex foreign-asset and specialist reporting requirements should be confirmed against the selected filing package before ordering.
Rental Income, Property Sales & Multiple Income Sources in Kolkata
Kolkata taxpayers may own rented apartments, self-occupied homes or investment properties alongside their regular salary or business. Whether you own a flat in New Town, Salt Lake, Ballygunge, Behala or Tollygunge, correct ITR preparation requires identifying rental income, applicable housing deductions, capital gains on property sales and other income sources. Easy Return prepares and files eligible income tax returns online for supported property-income cases.
Rent from Residential Flats
Rent earned from eligible residential property is generally reported under Income from House Property. The calculation considers annual value, qualifying municipal taxes and statutory deductions, rather than simply using the bank amount received.
Self-Occupied & Multiple Properties
A taxpayer may have more than one self-occupied home. Under applicable rules, up to two qualifying properties may be treated as self-occupied. Additional properties can require deemed let-out treatment and separate annual-value calculation.
Home Loan Interest & Losses
Eligible home-loan interest can affect taxable house-property income. Interest deductions, restrictions on setting off losses and carry-forward provisions depend on whether the home is self-occupied or let out, the tax regime and other conditions.
Capital Gains on Property Sale
Selling a house, apartment or plot may result in short-term or long-term capital gains. Purchase date, holding period, sale price, stamp duty value and eligible acquisition or improvement costs can affect the tax computation.
Property Purchase & Sale TDS
Certain property transactions involving resident sellers require TDS deduction by the buyer. Sellers should reconcile tax withheld against Form 26AS, calculate their capital gains and claim eligible TDS credit in the appropriate return.
Salary, Rent & Investment Income
Employees and business owners may also receive rental income, dividends, interest or capital gains. All taxable income sources must be considered together when determining the return form, tax liability and eligibility for deductions.
How Is Rental Income Calculated for Income Tax?
Income from a normally let-out house property is generally calculated using the applicable gross annual value, less eligible municipal taxes actually paid by the owner. The result is the net annual value.
Under Section 24(a) of the Income-tax Act, 1961, a 30% standard deduction from net annual value is generally allowed. Eligible housing-loan interest is considered separately.
Example: Rental Income from a Kolkata Flat
Assuming no other annual-value adjustments apply, the standard deduction at 30% is ₹85,500. The remaining amount is ₹1,99,500 before eligible housing-loan interest. This is an illustration of house-property income, not the taxpayer's final tax payable.
Important: Actual annual value may be affected by expected rent, vacancies, unrealised rent, co-ownership and other conditions. The 30% house-property deduction should not be confused with deducting any arbitrary 30% of bank receipts.
Self-Occupied, Let-Out & Jointly Owned Properties
Up to two qualifying homes may receive nil annual-value treatment. Relevant loan-interest deductions and loss treatment depend on the applicable regime and statutory conditions.
Rental properties require appropriate annual-value reporting. Municipal taxes and eligible interest may affect the house property income calculation.
Where co-owners have definite shares, each generally reports their respective qualifying share of property income. Ownership and loan records should support the allocation.
AY 2026–27 update: The Income Tax Department now permits eligible ITR-1 taxpayers to report income from up to two house properties, subject to the other ITR-1 conditions.
Capital Gains Tax When Selling Property in Kolkata
For FY 2025–26, immovable-property capital gains generally depend on the holding period and transaction details. For qualifying land or buildings, a holding period of more than 24 months generally results in long-term classification.
Property Held for 24 Months or Less
Short-term capital gains on property are generally taxed at the applicable income-tax rates. Acquisition costs, transfer expenses and relevant valuation rules must be considered.
Property Held for More Than 24 Months
For qualifying transfers after 23 July 2024, the general long-term gains rate is 12.5% without indexation. A special tax comparison may benefit eligible resident individuals or HUFs for land or buildings acquired before 23 July 2024.
Certain reinvestments may qualify for capital-gains relief under Section 54 or Section 54F, depending on the original asset, timing, reinvestment and other statutory conditions. Buying another house does not automatically eliminate the tax.
Property valuation: Stamp duty value can affect the capital gains calculation under applicable provisions. Taxpayers should retain the purchase and sale documents, valuation information and eligible improvement records.
When Is 1% TDS Required on Property Purchase?
Under Section 194-IA of the Income-tax Act, 1961, a buyer generally deducts 1% TDS on a qualifying property purchase from a resident seller if either consideration or stamp duty value reaches ₹50 lakh, subject to applicable exceptions.
For Property Buyers
TDS generally applies to the higher of qualifying consideration and stamp duty value. For transactions under the relevant older rules, Form 26QB is used for the challan-cum-statement. Joint buyer or seller aggregation rules may apply.
For Property Sellers
Check the TDS credited against your PAN through Form 26AS. Report the transaction and applicable capital gain in the correct ITR. The 1% TDS is not the final capital gains tax.
Example: For a qualifying property with ₹60 lakh consideration and ₹60 lakh stamp duty value, the buyer would generally deduct ₹60,000 TDS at 1%. A sale to or from a non-resident may involve different withholding provisions.
ITR-1, ITR-2 or ITR-3 for Property Income?
May be available for eligible resident individuals with total income up to ₹50 lakh from permitted income sources, including up to two house properties, subject to exclusions.
May be appropriate for individuals and HUFs without business or professional income, including many property capital gains cases.
Business or professional income can require ITR-3 or, where qualifying presumptive conditions and form restrictions are satisfied, ITR-4.
Taxpayers can file through the official Income Tax Department e-Filing Portal. Easy Return prepares and files eligible returns under its available filing packages.
Documents for Rental Income & Property Sale ITR
Prepare relevant ownership, financial and transaction records before filing.
- ✓Property purchase and ownership documents
- ✓Rental agreements and rent receipt statements
- ✓Municipal property tax paid receipts
- ✓Home-loan interest statements, where applicable
- ✓Sale deed, sale value and transfer dates
- ✓Stamp duty value and improvement cost records
- ✓Form 26AS, AIS and property TDS information
- ✓Salary, business and other taxable income details
Municipal tax vs income tax: Property tax paid to the relevant civic authority is distinct from income tax on rental income or property capital gains. Its deductibility depends on the applicable house-property rules and actual payment details.
Online Property Income & Capital Gains ITR Filing in Kolkata
Whether you rent out a flat in Salt Lake, own a property in Ballygunge or sell an apartment in New Town, accurate tax filing requires the correct annual value, deductions, capital gains calculation and tax-credit reporting. Easy Return prepares and files eligible ITRs online. Complex property transactions may require separate professional review and confirmation of package scope and pricing.
Automated ITR Filing for Delivery Partners & Gig Workers in Kolkata
Delivery riders, bike taxi drivers, quick-commerce workers and other platform-based earners in Kolkata may receive income from one or more apps. Easy Return's automated filing service prepares and files eligible gig-worker income tax returns online. The correct tax treatment depends on actual platform earnings, work arrangements, applicable TDS and any other income. The automated ₹199 + GST package does not include a call from a tax expert.
Food Delivery Partners
Zomato, Swiggy and other food-delivery workers should review delivery fees, incentives, platform deductions and annual payout statements. Bank credits alone may not reflect all relevant gross earnings and adjustments.
Quick-Commerce Delivery Riders
Workers delivering orders through Blinkit, Zepto and other quick-commerce platforms may receive task payments, incentives, adjustments and deductions. Use the platform's actual earning reports for income reconciliation.
Bike Taxi & Ride-Service Workers
App-based drivers working with platforms such as Rapido, Uber or Ola should review the nature of their earnings, platform charges, customer fares, settlement reports and contractual arrangements before computing taxable income.
Workers Using Multiple Apps
A rider might work for two delivery apps or combine deliveries with other independent work. Relevant earnings from all platforms should be considered for annual tax reporting, along with any salary or other income.
Vehicle & Work-Related Expenses
Fuel, maintenance, mobile connectivity and other work-related expenses may matter where a regular business-income computation applies. Personal expenditure and costs not permitted by tax law should not be deducted.
TDS Credits & Possible Refunds
Certain platform payments may involve TDS under applicable provisions. A tax refund may arise when eligible credits exceed final tax liability, but TDS deduction alone does not guarantee a refund.
How to Calculate Delivery Partner Earnings for ITR
Delivery riders should review what the platform actually pays for their work. Gross amounts, incentives, adjustments, TDS and bank payouts may not all represent the same figure.
Collect Earnings Reports
Download available monthly or annual statements covering delivery fees, incentives and other payments.
Identify Adjustments
Separate platform charges, recoveries, advances and any TDS from the earnings attributable to your work.
Reconcile Bank Credits
Compare platform settlements with bank deposits. Review differences and determine the actual taxable income category.
Illustrative Monthly Earnings Statement
In this simplified example, the bank receives ₹26,500, but the starting earnings amount is ₹28,000. The ₹1,500 difference requires classification before preparing the tax return. Net payout is not automatically taxable profit. Other costs, income and tax rules may affect the result.
Important: The total customer order value or ride fare is not automatically the delivery worker's personal turnover. The contract and actual earning model determine whether the relevant receipt is a service fee, commission, fare or another form of income.
Which ITR Form Applies to Gig Workers?
For FY 2025–26 / AY 2026–27, gig-worker income may be business income, salary or another category depending on the working arrangement. Independent platform work does not automatically qualify for presumptive taxation.
Eligible Business Income Reporting
ITR-3 may be appropriate for individuals earning business or professional income outside the simpler return eligibility. It can require detailed financial and business income reporting.
Qualifying Presumptive Cases
ITR-4 may be available for qualifying resident taxpayers declaring eligible presumptive income, subject to the ₹50 lakh total-income ceiling and other form restrictions.
Section 44AD and 44ADA: Section 44AD excludes certain agency businesses and commission or brokerage income. Section 44ADA applies only to specified professions. A delivery rider or app-based driver does not automatically qualify for either scheme merely because they work independently.
How Can Kolkata Gig Workers Check TDS & Refund Eligibility?
Log in to the official Income Tax Department e-Filing Portal and review Form 26AS, the Annual Information Statement (AIS) and available TDS certificates.
Which TDS Section Is Relevant?
Section 194-O can apply to qualifying e-commerce sales or services facilitated by an e-commerce operator. For FY 2025–26, the statutory rate for covered payments is generally 0.1%, subject to conditions. Other platform arrangements may follow different withholding provisions.
When Can a Refund Arise?
An eligible refund may arise if TDS and other recognised tax payments exceed the taxpayer's final income tax liability. The correct income must be reported, the ITR filed and prescribed verification completed.
Illustration: If eligible tax credits equal ₹3,000 and the final tax liability is ₹800, the potential excess is ₹2,200 before adjustments. The Income Tax Department determines the actual refund through return processing.
If a platform reports TDS on its statement but the credit is missing from Form 26AS, check the PAN, relevant year and deductor records. The deductor may need to correct its reporting.
Documents for Automated Gig Worker ITR Filing
Keep these records available where relevant to your income and tax circumstances.
- ✓ PAN, Aadhaar and bank account information
- ✓ Platform earnings and incentive statements
- ✓ Bank statements and settlement reports
- ✓ Form 26AS, AIS and relevant TDS details
- ✓ Platform deductions, charges and adjustments
- ✓ Fuel, vehicle and work expense records, where applicable
- ✓ Income statements from any additional platforms
- ✓ Salary, interest and other taxable income records
Recordkeeping: Customers should provide accurate information through the available automated filing process. If your income cannot be handled within the package's eligibility conditions, a different filing service may be required.
Easy Return Automated ITR Filing for Gig Workers
₹199 + GSTEasy Return offers an automated ITR preparation and filing process for eligible delivery partners, taxi drivers and supported gig workers. The service is available online to qualifying customers in Kolkata.
No tax-expert phone call is included in this ₹199 package. Customers should review the plan's eligibility, provide correct information and complete any necessary authorisation and return verification. Tax refunds are not guaranteed.
Income Tax Notices, Revised Returns & Rectification in Kolkata
Received an income tax notice, found an error in your filed return or received a tax demand you do not understand? Whether you are a salaried professional in Salt Lake, a trader in Burrabazar or a pensioner elsewhere in Kolkata, the correct response depends on the notice type, applicable assessment or tax year and prescribed deadline. Easy Return prepares and files eligible income tax returns; supported correction work and specialist notice responses require confirmation of service scope.
Defective Return Notice
Section 139(9) (Now Section 263(7)) deals with defective income tax returns. Missing schedules, inconsistent figures or other specified defects may require correction. Review the actual notice and respond using its prescribed facility.
Revised Income Tax Return
A revised return may correct an omission or incorrect statement in an eligible previously filed ITR. It must be filed within the statutory deadline for the applicable year. It is not a universal solution to every departmental notice.
Rectification of Processing Errors
Rectification may be available for eligible mistakes apparent from the record following processing or another relevant order. It is different from revising the entire income declaration and has specific procedural restrictions.
TDS/TCS Credit Mismatch
An employer, bank or client may incorrectly report PAN, TDS or other deductee details. Compare the filed ITR with Form 26AS and tax certificates. A deductor-side correction statement may be needed.
Outstanding Income Tax Demand
A demand may arise after return processing or assessment. The taxpayer should check the intimation, earlier payments, eligible tax credits and calculation before accepting or disputing the demand.
Other Departmental Communications
Some communications request clarification about income, deductions, transactions or supporting documents. The appropriate response depends on the legal provision, information requested and exact notice deadline.
How to Check & Respond to an Income Tax Notice
Many notices can be accessed through the official Income Tax Department e-Filing Portal . For communications covered by e-Proceedings, the general procedure is:
Log In to e-Filing
Sign in and open Pending Actions → e-Proceedings → For Your Action. Select the relevant notice or communication.
Check Notice Details
Review the notice section, assessment or tax year, response deadline and requested documents or corrections.
Prepare the Response
Compare the communication with the filed return, income records, Form 26AS, AIS and other relevant evidence. Follow the specific instructions.
Submit & Save Proof
Respond using the applicable portal facility and retain submission details. Monitor the portal for further actions.
Defective return deadline: A notice under Section 139(9) (Now Section 263(7)) generally allows 15 days from intimation or the period stated in the notice. An extension may be requested. Failure to correct a defect within the allowed period may result in an invalid return. Other notices have different time limits.
Revised ITR vs Rectification vs Defective Return Response
These three facilities address different problems. Select the procedure according to the mistake, filing status and statutory conditions.
Correct an Eligible Filed ITR
Used to correct omissions or incorrect statements in a previously filed eligible return within the permitted time limit. The correction changes the taxpayer's submitted return.
Correct an Eligible Apparent Error
Used for mistakes apparent from the record or specific eligible processing issues. It does not generally permit a complete fresh declaration of omitted income.
Respond to a Notified Defect
Used where the department identifies a defect in the ITR and requests correction. Follow the specific notice and applicable response procedure and deadline.
Updated return is a separate procedure: An ITR-U may be permitted for certain earlier years within statutory conditions, including restrictions and additional tax requirements. It is not interchangeable with a revised or rectification request.
How to Respond to an Outstanding Income Tax Demand
After logging into the Income Tax Department portal, open Pending Actions → Response to Outstanding Demand. The service allows taxpayers to review existing demands and submit a suitable response.
If You Agree with the Demand
Check the tax calculation and any existing payments. Where the demand is correct, follow the portal's payment or response instructions. Save the relevant receipt and acknowledgement.
If You Disagree with the Demand
You may be able to disagree in full or in part, with supporting reasons and details. A disputed amount should be reviewed against tax credits, challans, prior orders and relevant evidence.
Why timely response matters: Unresolved outstanding demand may affect refund adjustment or remain payable against the PAN. Do not ignore a demand or assume an earlier tax payment has already been recognised correctly.
Which Income Tax Act Applies to Notices Received in 2026?
The Income-tax Act, 2025 came into force on 1 April 2026. However, proceedings for AY 2026–27 and earlier assessment years continue under the Income-tax Act, 1961.
For example, a defective return notice relating to FY 2025–26 and AY 2026–27 remains governed by Section 139(9) of the older Act. For returns governed by the new law, the corresponding provision is Section 263(7).
Practical reminder: AY 2026–27 and Tax Year 2026–27 refer to different periods. Always match the notice to the correct year and law before preparing a response.
Documents Needed for Income Tax Notice Review
Keep the relevant records available before responding to a notice or seeking a correction.
- ✓ Full notice, intimation and relevant section
- ✓ Assessment or tax year and response deadline
- ✓ Filed ITR, acknowledgement and tax computation
- ✓ Form 26AS, AIS and relevant TDS/TCS records
- ✓ Salary, business, capital gains or rental income records
- ✓ Tax payment challans and adjustment evidence
- ✓ Earlier communications and response acknowledgements
- ✓ Supporting documents requested by the department
Security and representation: Do not share e-Filing passwords or OTPs with unauthorised persons. The official portal supports authorised representatives for eligible e-Proceedings. Specialist representation should be arranged separately where needed.
Income Tax Notice & ITR Correction Services in Kolkata
Whether you are a salaried employee in Sector V, a business owner in Burrabazar or a pensioner in South Kolkata, income tax notices should be reviewed against the correct filing year, records and deadline. Easy Return prepares and files eligible income tax returns online. Correction-related work, specialist notice responses and representation require confirmation of service availability, scope and charges.
Documents Required & How Easy Return Files Your ITR in Kolkata
Preparing your income and tax records before filing helps reduce missing information and incorrect tax credits. Whether you are a salaried professional in Salt Lake, a wholesale trader in Burrabazar, a pensioner in Behala or an investor in New Town, your documents depend on your income sources. Easy Return prepares and files eligible income tax returns online using the details and documents supplied by customers.
Basic Information Needed Before ITR Filing
Start by preparing these common records. Additional documents depend on the selected return package.
Salaried Employees
For private employees, IT workers and government staff receiving salary.
- Form 16 ( Now Form 130 ), according to the filing year
- Salary slips and annual employer statements
- Details of all employers if you changed jobs
- Bank interest, taxable benefits and bonuses
- Eligible deduction and exemption records
Missing the salary certificate? Read our guide on filing an ITR without Form 16 using alternative salary and tax records.
Pensioners & Retired Employees
For eligible pension, family pension and retirement-income cases.
- Pension statements and bank credits
- Pension-related tax certificates, if issued
- Fixed deposit and savings interest statements
- Family pension or arrears details, where relevant
- Other taxable income and deduction records
Shopkeepers & Business Owners
For retailers, wholesale traders and individual proprietors in Kolkata.
- Sales, purchase and turnover records
- Business bank and UPI statements
- Expense and inventory records where applicable
- GST returns, if registered
- Profit and loss or balance sheet, if required
Business owners can learn more about business income tax return preparation and filing and eligibility for the available filing packages.
Freelancers & Consultants
For independent developers, designers and professional service providers.
- Client invoices and annual receipts
- Professional contracts and payment summaries
- Form 16A and relevant TDS certificates
- Professional expense records, if relevant
- Overseas client payment details, if applicable
Investors & Property Owners
For supported capital gains, rental income and investment cases.
- Broker and mutual fund capital gains statements
- Dividend and interest information
- Property rent and home-loan records
- Property purchase and sale deeds, where applicable
- Foreign asset or investment details, if relevant
Delivery Partners & Gig Workers
For eligible app-based workers using the automated filing package.
- Platform earning and payout information
- Available Form 26AS and AIS credits
- Bank account and PAN information
- Other income, if any
- Additional records if required by the case
The ₹199 + GST plan is automated. It does not include a tax-expert phone call.
How Easy Return Prepares & Files Your ITR
Easy Return's regular online filing packages involve ITR preparation and submission, not merely instructions for customers to prepare returns themselves. The exact workflow and service scope depend on the plan selected.
Select Your Filing Package
Choose the eligible salary, business, capital gains or automated gig-worker filing option that matches your income.
Place Your Filing Request
Submit the relevant details through Easy Return's portal and complete the applicable ordering process.
Provide Required Information
For regular packages, share the needed income and tax records through the designated channels. Automated cases follow their applicable workflow.
We Prepare Your ITR
Easy Return prepares the applicable return using your information. Regular service packages include their specified preparation and review process.
We File Your ITR
After required confirmations and authorisations, Easy Return submits the prepared return through the applicable filing process.
Verify & Track Filing
Complete the prescribed taxpayer verification. Retain the acknowledgement and monitor processing, refunds or pending actions.
₹199 gig-worker plan: This service uses automated ITR preparation and filing for eligible customers. It does not include a call from a tax expert. Regular filing packages follow their applicable preparation and review process.
Can You File ITR Directly Through the Government Portal?
Yes. Eligible taxpayers can also prepare and file their own income tax returns using the Income Tax Department's official e-Filing Portal . Professional filing services are optional.
Official Self-Filing
Log in, select the applicable assessment or tax year, choose the correct ITR, review pre-filled information, complete the relevant income schedules and submit the return yourself.
Easy Return Filing Service
Easy Return prepares and files your eligible return using the information you provide. Complete the necessary confirmations, authorisations and taxpayer verification after filing.
Verification and documents: Income tax returns are generally annexure-less, but relevant supporting records should be retained. The department's published guidance generally specifies a 30-day return-verification period. Delayed verification may affect the recognised filing date. Check the instructions applicable to your return.
Get Your ITR Prepared & Filed Online
Whether you earn salary, pension, business income, freelance receipts or eligible capital gains in Kolkata, choose an Easy Return package suited to your filing requirements. An automated option is available for qualifying delivery and gig workers.
Start Your ITR Filing →Charges and package inclusions vary. Taxpayer verification remains required.
ITR Filing Charges & Package Pricing in Kolkata
Wondering how much it costs to get your income tax return filed in Kolkata? The professional filing fee depends on your income sources, transaction complexity and selected package. Easy Return prepares and files eligible income tax returns online for salaried employees, pensioners, shopkeepers, freelancers and investors. A separate automated option is available for qualifying delivery partners and gig workers.
Salary & Pension ITR Filing
We prepare and file eligible salary and pension income tax returns for private-sector, government and PSU employees, including supported multiple-employer cases.
- ✓ Salary and pension income reporting
- ✓ Multiple Form 16 details, if relevant
- ✓ Applicable tax credits and deductions
- ✓ ITR preparation and filing
Business Income Tax Return
We prepare and file qualifying returns for small retailers, traders, sole proprietors and eligible professionals within the standard business package scope.
- ✓ Eligible business or professional income
- ✓ Published turnover limit up to ₹40 lakh
- ✓ Business ITR preparation and filing
- ✓ Balance sheet preparation charged separately if required
Delivery & Gig Worker ITR
Automated ITR preparation and filing for eligible delivery riders, taxi drivers and supported platform workers. No tax-expert phone call is included.
- ✓ Automated filing workflow
- ✓ Suitable for eligible platform workers
- ✓ Available tax-credit information
- ✓ No expert call included in this plan
Salaried ITR with Capital Gains
For qualifying salaried taxpayers with capital gains involving shares, mutual funds or eligible property transactions.
- ✓ Salary income and eligible gains
- ✓ Applicable investment transaction review
- ✓ Eligible TDS credit consideration
- ✓ ITR preparation and filing
Business ITR with Capital Gains
For eligible business taxpayers who also report capital gains, within the published turnover and service restrictions.
- ✓ Qualifying business income
- ✓ Eligible shares, mutual funds or property gains
- ✓ Published turnover limit up to ₹40 lakh
- ✓ Separate balance sheet charges if required
Complex ITR & Additional Tax Work
Certain cases can require additional professional review or specialised filings. Availability, documents and pricing must be confirmed individually.
- ✓ Complex foreign-asset disclosures
- ✓ Specialist ESOP or RSU cases
- ✓ Additional accounting work
- ✓ Tax notices or other separate services, if available
What Determines ITR Filing Charges in Kolkata?
Filing fees depend primarily on the type of income and work involved. A salaried person with only basic salary can have different filing requirements from a trader with business income or an investor with capital gains.
Income Sources
Salary, pension, business profits, freelance fees, rental income or capital gains can affect the applicable package.
Return Complexity
Multiple employers, investment transactions, foreign holdings or other disclosures may require additional work.
Business Records
Books of account, profit and loss statements, balance sheets and audit-related requirements can involve separate charges.
Service Workflow
Regular filing packages and the automated ₹199 gig-worker plan have different service processes and inclusions.
Business package conditions: The advertised ₹499 business plan covers qualifying business/professional income without balance sheet preparation, with turnover up to ₹40 lakh. Where balance sheet preparation is required, additional charges can apply. Confirm whether your actual return fits the selected package.
Regular ITR Filing vs Automated Gig Worker Filing
Easy Return prepares and files eligible tax returns under both types of service, but the customer interaction and available review features differ.
Regular ITR Filing Packages
The regular salary, business and capital-gains packages follow their specified preparation and professional review process. Customers provide their relevant financial details and complete required confirmations.
₹199 Automated Filing Package
The eligible gig-worker package follows an automated ITR preparation and filing workflow. No tax-expert phone call is included. Customers should check plan eligibility before ordering.
GST disclosure: The listed package amounts exclude GST. The final amount payable and any separate service charges should be reviewed before completing the order.
Is Paid ITR Filing Mandatory?
No. Eligible taxpayers can prepare and file their own income tax returns directly through the official Income Tax Department e-Filing Portal without purchasing a private filing service.
Easy Return charges for preparing and filing eligible customer returns through its selected plans. Professional filing fees are separate from any income tax payable.
Refund clarification: Purchasing a filing package does not guarantee an income tax refund. Refund eligibility depends on the final tax liability, eligible tax credits and Income Tax Department processing.
Choose Your ITR Filing Package
Whether you are a salaried employee in Salt Lake, a shopkeeper in Burrabazar, a pensioner in Behala or a freelancer in New Town, explore Easy Return's eligible filing plans and get your income tax return prepared and filed online.
View ITR Filing Plans →Prices exclude GST. Package eligibility and additional services depend on your income and filing requirements.
Why Choose Easy Return for Online ITR Filing in Kolkata?
If you are comparing online Chartered Accountant services in Kolkata, it is important to understand who prepares your return, what the package includes and how your ITR is actually filed. Easy Return prepares and files income tax returns for eligible customers online, with packages for salaried employees, pensioners, shopkeepers, freelancers and other supported taxpayer categories.
We Prepare & File Your ITR
Easy Return prepares the income tax return and completes filing for eligible customers under their selected package. You provide accurate information and complete required confirmations, authorisations and return verification.
Online Process Without Office Visits
Start your filing request online and provide the relevant income records through designated channels. For routine eligible returns, the process does not require visiting a physical CA office in Kolkata.
Published Package Prices
Easy Return lists prices for eligible salaried, business, capital-gains and delivery-worker returns. Customers can compare package suitability, applicable GST and separately chargeable services before ordering.
Regular Filing with Tax Review
Eligible regular filing packages involve preparation using the customer's information and their specified tax review process. Relevant salary, business income, deductions and available tax credits are considered according to package scope.
Automated Gig-Worker Filing
The ₹199 + GST delivery and gig-worker plan follows an automated ITR preparation and filing workflow. This package does not include a tax-expert phone call. Its eligibility and features differ from regular filing packages.
Filing Records & Status Guidance
After filing, customers should retain their ITR acknowledgement, complete prescribed verification and check processing status. Available post-filing services depend on the selected plan and the nature of the issue.
Regular ITR Filing vs Automated ₹199 Plan
Regular filing packages: Easy Return prepares and files eligible salaried, pension, business and capital-gains returns through the relevant professional filing process. Automated gig-worker package: Eligible delivery and platform workers use the ₹199 + GST automated filing process, without a tax-expert call. Both require correct taxpayer information and applicable verification.
Online ITR Preparation & Filing Across Kolkata
Easy Return's online ITR filing services are accessible to eligible customers across Kolkata's business, residential and employment areas. Location does not change the statutory ITR requirements or automatically determine the filing package.
Salt Lake Sector V & Bidhannagar
Online filing for eligible IT employees, private-sector professionals, consultants and other salaried taxpayers.
New Town & Rajarhat
Suitable filing categories for salaried professionals, independent workers, investors and eligible property-income taxpayers.
Burrabazar & Central Kolkata
Income tax return preparation and filing for qualifying wholesale traders, retailers, proprietors and other business owners.
Park Street & Central Business Areas
Online ITR filing options for office employees, consultants, pensioners and supported investment income cases.
South Kolkata
Eligible salaried employees, landlords, pensioners and business owners can request online ITR preparation and filing.
North & South-West Kolkata
Eligible customers in residential and commercial neighbourhoods can access the same online filing packages without a local branch visit.
Online service coverage: The locations above describe areas from which customers may access Easy Return's online filing services. They do not represent Easy Return physical branches, office addresses or in-person appointments. Filing eligibility, plan scope and charges should be confirmed before ordering.
FAQs About Chartered Accountant & ITR Filing Services in Kolkata
Common questions about online ITR preparation, salaried returns, business filing, tax refunds, pricing and Easy Return's automated gig-worker plan.
Does Easy Return prepare and file ITRs for Kolkata taxpayers?
Yes. Easy Return prepares and files income tax returns online for eligible customers in Kolkata. Customers provide accurate income information and required documents, while Easy Return handles preparation and filing according to the selected package. Prescribed taxpayer verification must also be completed.
How much does ITR filing cost in Kolkata?
Easy Return's advertised prices include ₹499 + GST for eligible salaried and basic business returns, ₹999 + GST for salaried returns with capital gains, and ₹1,099 + GST for qualifying business returns with capital gains. The eligible automated delivery and gig-worker filing plan costs ₹199 + GST. Additional services may have separate charges.
Will a tax expert call me for the ₹199 gig-worker plan?
No. The ₹199 + GST delivery partner and gig-worker package follows an automated ITR preparation and filing process. A tax-expert phone call is not included. Customers should check eligibility before selecting this package.
Can salaried employees and pensioners file ITR online?
Yes. Eligible private-sector employees, government staff, PSU employees and pensioners can file online. Salary, pension, employer TDS, bank interest and other taxable income must be reported using the appropriate ITR.
Can I file an income tax return without Form 16?
Yes, if sufficient reliable salary information is available. Relevant salary slips, employer records, Form 26AS, AIS and bank statements may help prepare the return. The appropriate salary certificate depends on the filing period: Form 16 ( Now Form 130 ).
Which ITR form should Kolkata shopkeepers and freelancers use?
ITR-3 or ITR-4 may be appropriate depending on the taxpayer's business or professional income, eligibility for presumptive taxation, other income and applicable form restrictions. ITR-4 is not automatically available to every shopkeeper, freelancer or commission agent.
Can I claim a refund of TDS deducted by my employer or bank?
A refund may arise when eligible TDS/TCS and other tax payments exceed the final income tax liability. Excess tax can generally be claimed through the appropriate income tax return. Having TDS deducted does not guarantee a refund.
Can Easy Return file ITRs involving shares or mutual funds?
Yes, eligible capital-gains returns are included in the applicable salaried and business capital-gains packages. Foreign assets, complex trading or specialist tax requirements may need separate scope confirmation.
Is it compulsory to hire a CA for ITR filing?
No. Many eligible taxpayers can prepare and file their own ITR directly through the official Income Tax Department e-Filing Portal. Easy Return offers an optional paid preparation and filing service for customers who prefer it.
Does Easy Return have a physical CA office in Kolkata?
This page describes Easy Return's online ITR filing services available to eligible Kolkata customers. The locality references do not indicate a physical office or in-person appointment in Kolkata.
Online ITR Preparation & Filing in Other Cities
Easy Return prepares and files eligible income tax returns for customers across India. Explore our other city pages for local service information and filing options.
These links describe online service coverage, not necessarily physical Easy Return branches.
Get Your Income Tax Return Prepared & Filed Online
Whether you are a salaried employee, pensioner, wholesale trader, freelancer or investor in Kolkata, Easy Return prepares and files eligible ITRs online. A separate automated filing plan is available for qualifying delivery partners and gig workers. Choose the package suited to your income.
Start Your ITR Filing →Package terms and charges vary. The ₹199 + GST gig-worker plan is automated and does not include a tax-expert call.