Chartered Accountant in Delhi
Looking for a Chartered Accountant in Delhi to help with your income tax return? Easy Return provides online ITR filing and tax-related assistance for salaried professionals, government employees, traders, freelancers and small business owners.
Get help with salary and business income reporting, TDS/TCS credit review, eligible tax refunds and applicable filing requirements. Our digital service model lets Delhi taxpayers start the process remotely without routine visits to a physical CA office.
Get ITR Filing Assistance
Submit your details to enquire about online tax filing assistance.
Online service for eligible Delhi taxpayers. Filing requirements and charges depend on your case.
Online Chartered Accountant & Tax Services in Delhi
Delhi is home to salaried professionals, government employees, traders, retailers, freelancers and growing businesses with different tax compliance requirements. Easy Return provides online income tax filing and CA-related assistance in Delhi for eligible individuals and businesses. Whether you need help preparing an ITR, reviewing TDS/TCS deductions or understanding business tax obligations, the available services can be accessed remotely without routine office visits.
Income Tax Return Filing
Get assistance with ITR filing in Delhi for eligible salaried employees, pensioners and individuals with additional taxable income. The filing process considers salary, interest, eligible deductions, available TDS/TCS credits and the appropriate return form.
Business & Freelancer ITR
Tax filing assistance for eligible Delhi shopkeepers, small traders, sole proprietors, consultants and freelancers. Business receipts, relevant expenses, presumptive taxation eligibility and available tax credits are considered according to the actual nature of the business.
GST Registration & Filing Assistance
Eligible businesses may require GST registration, GSTIN details, periodic return filing or compliance support. Assistance with GSTR-1, GSTR-3B, invoice reconciliation and other GST matters depends on business requirements and service availability.
TDS Refund & Tax Credit Review
Review TDS/TCS deductions from salary, bank interest, professional payments and supported platform earnings. Where eligible tax payments exceed final tax liability, a refund may be claimed through the applicable ITR, subject to departmental processing.
Tax Consultation & ITR Corrections
Get assistance with supported income tax questions, return preparation, filing discrepancies, revised returns and departmental communications. The appropriate procedure depends on the notice, relevant year, filing status and agreed scope of service.
Project Reports for Bank Loans
Entrepreneurs and small businesses may need project reports, financial projections or CMA data for bank loan applications and financial planning. Easy Return offers preparation of supported financial reports according to the agreed scope and lender requirements.
Tax Assistance for Delhi's Salaried Professionals & Business Owners
Delhi taxpayers may have different filing requirements depending on their occupation and sources of income. For example, a salaried employee working around Connaught Place or Saket may need help reconciling salary and investment income, while a trader in Karol Bagh or Chandni Chowk may need to report business receipts and expenses. Freelancers, consultants and gig workers may also have professional income and TDS deductions. The correct ITR and tax treatment depend on the individual's actual financial details, not simply their location in Delhi.
Important: Not every taxpayer needs all the services listed above. GST compliance, tax notices, specialist consultation and financial statement preparation may require separate engagement and charges. Easy Return provides online assistance for supported services; the references to Delhi localities do not imply physical Easy Return offices in those areas.
ITR Filing for Salaried Employees & Government Staff in Delhi
Delhi has employees working in Central Government departments, public-sector organisations, banks, private companies and educational institutions. Their income tax returns may involve salary, pension, allowances, bank interest and other income. Easy Return provides online salaried ITR filing assistance in Delhi to help eligible taxpayers review their income, tax credits, deductions and appropriate return forms.
Central Government Employees
Employees of Central Government departments and other eligible government organisations may receive basic salary, allowances and other employment benefits. Applicable exemptions and deductions depend on the selected tax regime and relevant filing year.
Private-Sector Professionals
Employees in technology, finance, healthcare, education and other private companies may receive salary, bonuses, incentives or investment-related benefits. All relevant taxable income should be considered when preparing the ITR.
Job Changes & Multiple Employers
Employees who switch jobs may receive salary and TDS certificates from different employers. Income from all relevant employers should be combined to determine final taxable salary and avoid incorrect tax calculations.
PSU & Banking Employees
Employees of public-sector undertakings, banks and other institutions may have salary, benefits, allowances and additional investment income. The reporting requirements depend on the nature of the receipts and applicable tax provisions.
Pensioners & Retired Employees
Pension, family pension, bank interest and other taxable income may require reporting. Pension and family pension have different tax treatment, so the nature of the income should be identified before selecting the ITR.
Salary with Investments & Rental Income
Salaried taxpayers may also earn capital gains, dividends, interest or rental income. These additional receipts can affect ITR-1 eligibility, tax calculations and reporting requirements. Certain cases require ITR-2.
Old vs New Tax Regime for Delhi Salaried Employees
For FY 2025–26 (AY 2026–27), the new tax regime under Section 115BAC (Now Section 202 of the Income-tax Act, 2025) is the default. Eligible taxpayers without business or professional income may choose the old regime subject to applicable filing and due-date conditions.
Old Tax Regime
The old regime allows eligible exemptions and deductions, including HRA, Section 80C, Section 80D and other qualifying claims. Applicable limits and conditions must be checked.
New Tax Regime
The default regime offers revised tax slabs and permits a more limited set of deductions and exemptions. For FY 2025–26, eligible salaried taxpayers can claim a standard deduction of up to ₹75,000.
The better regime depends on actual taxable income, salary structure, eligible deductions and other income sources. Choosing the same regime as your employer used for monthly TDS is not always mandatory for eligible non-business taxpayers.
Documents for Salaried ITR Filing in Delhi
You may need the following information to prepare an accurate return. The exact requirements depend on your income profile and filing year.
What if Form 16 is unavailable? In suitable cases, an ITR can still be prepared using salary slips, bank statements, Form 26AS, AIS and other reliable income records. Easy Return assists eligible taxpayers even if they do not have Form 16 ( Now Form 130 ), provided sufficient information is available.
Tax year clarification: For income earned during FY 2025–26 (AY 2026–27), filing continues under the Income-tax Act, 1961, using the applicable old-law return forms and Form 16. For income earned from 1 April 2026 onwards, Tax Year 2026–27 follows the Income-tax Act, 2025, with the relevant new rules and salary certificate Form 130. Refer to the official Income Tax Department portal for year-specific filing guidance.
Online Salaried ITR Assistance Across Delhi
Whether you work in a government department around Central Delhi, a private company in Nehru Place, or another organisation in Dwarka, Rohini, Saket or nearby localities, accurate income reporting and TDS reconciliation are important. Easy Return provides online ITR preparation and filing assistance for eligible salaried and pension cases, without requiring routine office visits.
Business, Shopkeeper & Freelancer ITR Filing in Delhi
Delhi's retail traders, independent consultants, service providers and small business owners may have different income tax obligations from salaried employees. Easy Return provides online business ITR filing assistance in Delhi for eligible sole proprietors, shopkeepers, freelancers and self-employed individuals. The service helps taxpayers review business receipts, eligible expenses, TDS/TCS credits and the appropriate return form for their income profile.
Retail Traders & Shopkeepers
Shopkeepers and traders in areas such as Chandni Chowk, Karol Bagh and other Delhi markets may need to report sales, purchases, expenses and taxable business profits. GST turnover and income tax turnover should also be reconciled where relevant.
IT Freelancers & Digital Consultants
Independent developers, designers, digital marketers and technical consultants may receive payments from multiple clients or platforms. Income classification, allowable expenses and presumptive scheme eligibility depend on the actual nature of their work.
Self-Employed Professionals
Doctors, lawyers, engineers, accountants and other independent professionals may have specific reporting and recordkeeping requirements. Section 44ADA can be relevant to eligible specified professions, subject to receipt limits and statutory conditions.
Sole Proprietors & Service Businesses
Proprietors running repair, distribution, consultancy or service businesses should review gross receipts, expenses and other taxable income. Books of account and financial statements may be required depending on applicable provisions.
Delivery Partners & Gig Workers
Platform workers, delivery riders and independent drivers may have business or other taxable income depending on their arrangements. Earnings statements, bank receipts, eligible expenses and platform TDS records can be relevant to filing.
Business with Multiple Income Sources
A proprietor may also earn salary, rent, interest, dividends or capital gains. The correct return should consider all reportable income, eligible losses, deductions and available tax credits.
ITR-3 vs ITR-4: Which Return Applies?
For FY 2025–26 (AY 2026–27), individuals with business or professional income may use ITR-3 or ITR-4 depending on income type, taxpayer category, presumptive taxation eligibility and other conditions.
Business & Professional Income
ITR-3 generally applies to individuals and HUFs having income from business or profession who are not eligible for ITR-1, ITR-2 or ITR-4. It supports more detailed reporting where applicable.
Eligible Presumptive Taxpayers
ITR-4 is an optional simplified return for qualifying resident individuals, HUFs and resident firms other than LLPs. It generally requires total income up to ₹50 lakh, qualifying presumptive income and compliance with other form-specific restrictions.
Important: ITR-4 is not automatically suitable for every shopkeeper or freelancer. Certain capital gains, foreign assets, foreign-source income, company directorship and disqualifying losses can make the taxpayer ineligible.
Presumptive Taxation for Delhi Businesses
Under the Income-tax Act, 1961, eligible small businesses may use Section 44AD, while specified professions may qualify for Section 44ADA. Both are consolidated under Section 58 of the Income-tax Act, 2025 for the new framework.
Eligible Small Businesses
₹2–3 CroreThe standard turnover limit is ₹2 crore, potentially ₹3 crore when the qualifying cash-receipt condition is satisfied. Presumptive income is generally 8% of turnover, or 6% for eligible receipts through prescribed banking or electronic modes.
Specified Professionals
₹50–75 LakhThe usual gross-receipts limit is ₹50 lakh, potentially ₹75 lakh when the qualifying cash-receipt condition is met. Eligible professionals generally declare 50% of qualifying gross receipts or a higher amount as income.
Eligibility matters: Section 44AD does not apply to agency businesses or commission/brokerage income, among other exclusions. Section 44ADA applies only to specified professions. Not every IT freelancer or consultant automatically qualifies. Presumptive taxation also does not remove every possible audit or compliance obligation.
Records Needed for Business ITR Filing
Delhi traders, freelancers and proprietors should maintain suitable financial records to support accurate income reporting. Depending on your circumstances, relevant documents may include:
Books of account, tax audit and financial statement requirements depend on turnover, receipts, business type, scheme eligibility and other legal conditions. Not all business taxpayers need the same documents.
Online Business ITR Assistance in Delhi
Whether you operate a retail shop in Karol Bagh, trade in Chandni Chowk, provide consultancy from Laxmi Nagar or run a small service business elsewhere in Delhi, appropriate income classification and tax-credit reconciliation are important. Easy Return provides online assistance for supported business and professional ITR cases. To explore the available services, visit Easy Return's online tax filing services . Filing costs and additional financial statement work depend on your requirements.
GST Registration & Return Filing Assistance in Delhi
Delhi's retailers, wholesale traders, independent professionals and service businesses may need GST registration, GST return filing, invoice reconciliation and input tax credit review depending on their activities and turnover. Easy Return can assist with supported GST-related requirements, subject to the service scope and availability. Understanding the applicable rules is important before registering or submitting GST returns.
GST Registration & GSTIN
Businesses meeting applicable GST registration requirements must obtain registration through the prescribed process. GSTIN identifies a registered taxpayer. Eligibility depends on aggregate turnover, nature of supply and compulsory registration rules.
GSTR-1 Return Filing
GSTR-1 is used by applicable regular taxpayers to report outward supplies, invoice information and relevant amendments. Filing frequency depends on the taxpayer's return scheme and eligibility.
GSTR-3B & GST Payment
GSTR-3B generally summarises the taxpayer's GST liability, available input tax credit and tax payments. Registered businesses should review their filing frequency and applicable payment deadlines.
Input Tax Credit & GSTR-2B
Eligible input tax credit can reduce GST payable, subject to statutory conditions. Purchase invoices should be reconciled with relevant records including GSTR-2B. Not every business expense automatically qualifies for an ITC claim.
QRMP Scheme for Small Taxpayers
Eligible regular GST taxpayers with aggregate turnover up to ₹5 crore may opt for the Quarterly Return Monthly Payment scheme. GSTR-1 and GSTR-3B are filed quarterly, while tax payment requirements apply monthly.
GST Mismatches & Notices
Businesses may encounter invoice discrepancies, return mismatches, late filings or departmental communications. The appropriate correction or response depends on the issue and applicable provisions.
When Is GST Registration Required in Delhi?
Not every small business must register for GST. Under the general threshold framework applicable in Delhi, the registration limits differ for service suppliers and eligible businesses exclusively supplying goods.
General Service Suppliers
The general aggregate turnover registration threshold for many service suppliers in Delhi is ₹20 lakh per financial year, subject to applicable exceptions.
Eligible Exclusive Goods Suppliers
Qualifying businesses exclusively supplying goods may benefit from the ₹40 lakh registration exemption threshold, subject to notified conditions and exclusions.
Important: These thresholds are not universal exemptions. Certain categories of suppliers may need GST registration even below the general turnover threshold. Aggregate turnover is generally calculated on an all-India PAN basis, not separately for an individual Delhi shop.
How to Apply for GST Registration Online
Businesses can apply directly through the official GST Portal . The general process involves the following steps:
Check GST Registration Eligibility
Review aggregate turnover, type of supply, business structure and any applicable compulsory registration conditions.
Prepare Business Information
Collect PAN, identity details, contact information, business constitution documents and address proof as applicable.
Submit Application & Verification
Complete the registration application on the GST Portal and follow the relevant authentication or verification process. GSTIN is issued following successful approval.
The tax authorities may seek further clarification or verification before granting registration.
Common Records for GST Filing & Compliance
GST-registered businesses should maintain relevant transaction and tax-payment records. Depending on the business, these may include:
- ✓ GSTIN and registration details
- ✓ Sales invoices and outward supply records
- ✓ Purchase invoices and supplier details
- ✓ GSTR-2B and available ITC information
- ✓ Credit notes, debit notes and amendments
- ✓ GST payment records and electronic ledgers
GST Assistance for Delhi Businesses
Whether you run a retail shop in Karol Bagh, trade in Chandni Chowk, operate a wholesale business, or provide professional services elsewhere in Delhi, GST requirements depend on your business activities and registration status. Easy Return can assist with supported GST-related services, subject to availability, agreed scope and applicable charges.
TDS Refund & Income Tax Refund Assistance in Delhi
Tax may be deducted from your salary, bank fixed deposit interest, freelance receipts, professional payments or other eligible income. A TDS refund may arise when your eligible taxes paid exceed your final income tax liability. Easy Return provides online refund-related ITR filing assistance in Delhi, including review of Form 26AS, AIS, TDS/TCS credits and applicable tax calculations.
Excess Salary TDS
Employers deduct TDS based on estimated salary tax liability. A job change, incomplete investment declarations or differences in tax estimates may result in excess deductions. Refund eligibility depends on your final tax computation.
Bank FD Interest TDS
Banks may deduct TDS on qualifying interest payments. If the final income tax liability is lower than eligible taxes already paid, a refund may arise. Interest income must still be correctly reported in the applicable ITR.
Freelancer & Consultant TDS
Clients may deduct TDS from eligible professional fees or contract payments. Freelancers and consultants should reconcile total receipts, allowable expenses and available tax credits before filing their return.
Delivery Partner & Platform TDS
Eligible platform-based workers may have tax deducted from qualifying payments. Delivery partners, drivers and other gig workers should review earnings statements, deductions and applicable income reporting requirements.
Form 26AS & AIS Reconciliation
Form 26AS contains relevant tax-credit information, while AIS helps taxpayers review reported financial transactions and income. Both should be checked alongside bank, salary, investment and client payment records.
Missing TDS/TCS Credits
Incorrect PAN details, reporting mistakes or missing deductor statements may cause tax-credit mismatches. Some discrepancies require the employer, bank, client or other deductor to correct its TDS/TCS statement.
Example: How Can a TDS Refund Arise?
Suppose a salaried employee or consultant in Delhi has eligible tax payments of ₹35,000 while the final income tax liability, including applicable cess, is ₹22,000.
This is an illustrative calculation, not a guaranteed refund. Actual amounts may be affected by interest, adjustments, outstanding demands, verification findings or discrepancies in tax credits.
How to Claim a TDS Refund Through ITR
Eligible taxpayers can claim excess tax through the official Income Tax Department e-Filing Portal . The general process is:
Check Income & TDS Credits
Review salary, interest, business or professional income alongside Form 26AS, AIS and relevant tax certificates or statements.
Calculate Final Tax Liability
Report all applicable income, assess eligible deductions and exemptions, and calculate tax under the relevant tax regime.
File & Verify Your ITR
Submit the appropriate return and complete e-verification or another permitted verification process within the applicable time limit.
Track Processing & Refund
Review the filed return status on the official portal. Ensure your refund-receiving bank account is correctly pre-validated and nominated.
Remember: Having TDS deducted does not automatically make you eligible for a refund. The Income Tax Department determines any refund after processing the ITR and checking the available tax credits.
What If Your Refund Is Delayed or TDS Is Missing?
If a TDS credit does not appear correctly in your filed return records, compare your deductor certificates, Form 26AS, AIS and ITR entries.
The department's Tax Credit Mismatch service displays differences between eligible credits claimed in a filed return and those available in the department's records. Depending on the problem, correction may be needed from the deductor or through an eligible revised return or rectification request.
For a refund that fails because of bank account details, review your bank validation status and use the official Refund Reissue service where the request is available. A new reissue request is not necessary merely because normal return processing is pending.
Important for 2026: FY 2025–26 income is reported for AY 2026–27 under the Income-tax Act, 1961. For income relating to Tax Year 2026–27, the Income-tax Act, 2025 framework applies. Always reconcile TDS/TCS and tax payment records against the correct year.
Online TDS Refund Assistance for Delhi Taxpayers
Whether you work in a government department, earn salary from a private company, operate a small business or receive freelance payments in Delhi, reviewing your tax credits can help identify possible excess tax payments. Easy Return provides online ITR preparation and refund-related filing assistance for supported taxpayer categories. Refund approval and processing remain subject to Income Tax Department rules.
Capital Gains, Rental Income & Property Tax Reporting in Delhi
Individuals in Delhi may earn income from selling shares, redeeming mutual funds, renting residential or commercial property, or selling land and buildings. These transactions can create different income tax reporting obligations. Easy Return provides online ITR filing assistance for supported capital gains and house property income cases, helping taxpayers review relevant transactions, deductions and the appropriate income tax return form.
Listed Shares & Equity Investments
Profits from selling listed equity shares may be treated as short-term or long-term capital gains, depending on the holding period and applicable conditions. Intraday and derivative trading may require separate business income treatment.
Mutual Fund Capital Gains
Redeeming mutual fund units can generate taxable gains. The applicable holding period, tax rate and classification depend on the fund category, acquisition date and relevant provisions. Equity and specified debt-oriented funds may be taxed differently.
Sale of Residential Property
Selling a flat, apartment or residential house may result in taxable capital gains. The calculation can depend on the purchase cost, acquisition date, holding period, eligible expenses and applicable exemptions or reliefs.
Rental Income from Property
Rent received from an owned residential or commercial property is generally considered under the head Income from House Property, subject to the applicable rules. Municipal taxes, eligible deductions and interest may affect the computation.
Multiple House Properties
Taxpayers owning more than one property may need to classify each property as self-occupied, let-out or deemed let-out, according to the law. Income reporting and available deductions can differ by classification.
Salary with Property & Investments
Salaried employees may also receive rental income, dividends or capital gains. All relevant sources must be considered when selecting the ITR form, calculating tax and reconciling available TDS/TCS credits.
Capital Gains Tax on Listed Shares & Equity Mutual Funds
For FY 2025–26 (AY 2026–27), qualifying transactions in specified listed equity shares, equity-oriented mutual fund units and business trust units may be taxed under Sections 111A and 112A of the Income-tax Act, 1961.
Section 111A generally applies to qualifying short-term capital gains from specified transactions subject to the relevant securities transaction tax conditions.
Section 112A generally taxes qualifying aggregate long-term capital gains exceeding ₹1.25 lakh at 12.5%, subject to the applicable conditions.
These rates exclude applicable surcharge and cess. The rate for property, foreign shares, unlisted securities or certain mutual funds may differ. Intraday and F&O trading should not automatically be classified as capital gains.
For more information, read our guide to income tax on equity trading .
How Is Rental Income Taxed?
Rental income from property is generally calculated under the head Income from House Property. The taxable amount is not necessarily equal to the total rent collected from tenants.
Depending on the type of property, the computation may consider annual value, eligible municipal taxes, the standard deduction and qualifying interest on borrowed capital.
Illustration: Let-Out Property Income
The example assumes no qualifying interest deduction, vacancy adjustment or other relevant changes. Actual tax treatment may differ based on the facts.
Important: The 30% standard deduction generally applies to the relevant net annual value of a qualifying property. Home loan interest, property losses and inter-head loss adjustment have separate conditions and restrictions.
Capital Gains on Sale of Property in Delhi
A property sale may result in a capital gain or loss. The calculation generally depends on the sale value, applicable stamp duty value, purchase cost, eligible improvement expenses, transfer expenses and holding period.
Property Held for 24 Months or Less
For transfers governed by the relevant FY 2025–26 provisions, a qualifying immovable capital asset held for 24 months or less generally produces short-term capital gains, taxable according to applicable rates.
Property Held for More Than 24 Months
A qualifying immovable capital asset held for more than 24 months generally produces long-term capital gains. Tax rates, grandfathering relief and exemptions depend on the seller, acquisition date and applicable conditions.
Eligible taxpayers may be able to claim capital gains relief through provisions such as Section 54 or Section 54EC of the 1961 Act, subject to the relevant investment, property and time-limit requirements.
Property sale TDS: A buyer may have to deduct TDS on an eligible immovable property transaction. Section 194-IA and Form 26QB apply to relevant old-law transactions through 31 March 2026. From 1 April 2026, corresponding transactions follow the new Act and prescribed Form 141 framework. Applicability depends on the transaction details and statutory conditions.
ITR-1, ITR-2 or ITR-3: Which Return May Apply?
The correct return depends on your complete income profile, not merely whether you own a property or invest in shares.
Eligible Simple Income Cases
ITR-1 may be available for qualifying resident individuals within the prescribed income and other eligibility limits. Certain limited Section 112A gains may be permitted, but short-term capital gains and other exclusions make it unsuitable.
Capital Gains & Complex Income
ITR-2 generally applies to eligible individuals and HUFs without business or professional income who need additional capital gains or property reporting. Business or professional income may instead require ITR-3.
ITR selection should also consider carry-forward losses, foreign assets, residential status, business income and other statutory restrictions.
Documents for Capital Gains & Rental Income ITR Filing
The required information depends on your property and investment transactions. Common supporting records include:
- ✓ PAN, bank account and applicable identity details
- ✓ Share broker and demat transaction statements
- ✓ Mutual fund capital gains statements
- ✓ Property purchase and sale agreements
- ✓ Rental income and tenancy records
- ✓ Municipal tax and eligible home loan interest records
- ✓ Property-related TDS certificates and challans
- ✓ Form 26AS, AIS and previous capital loss records
ITR forms are generally annexure-less, but taxpayers should retain supporting records for accurate filing and future verification.
Online Capital Gains & Property ITR Assistance in Delhi
Whether you earn rental income from a property in Dwarka or Rohini, have sold shares or mutual funds, or are reporting a property transaction elsewhere in Delhi, accurate classification and documentation matter. Easy Return provides online ITR preparation and filing assistance for supported capital gains and house property income cases. The filing scope and charges depend on the actual transactions.
ITR Filing for Delivery Partners & Gig Workers in Delhi
Delivery riders, bike taxi drivers, app-based service providers and independent gig workers in Delhi may receive income through one or multiple digital platforms. Easy Return provides online ITR filing assistance for eligible delivery partners and gig workers, including income reporting, available TDS credit review and refund-related filing. The correct tax treatment depends on your actual working arrangement and income sources.
Food Delivery Partners
Food delivery riders working through Swiggy, Zomato or other platforms may receive delivery fees, incentives and adjustments. Annual income should be reconciled using platform earnings and bank records, rather than relying only on the final payout amount.
Bike Taxi & App-Based Drivers
Eligible bike taxi and app-based drivers should review gross earnings, applicable platform charges, receipts and relevant business expenses. Tax reporting depends on whether the arrangement represents independent business income or another income category.
Multiple Platform Earnings
Working with two or more apps does not mean each income source can be considered separately for annual tax reporting. Combine relevant platform earnings, bank receipts and other income to prepare a complete return.
Platform TDS & Form 26AS
Certain qualifying digital platform payments may involve TDS, including provisions applicable to e-commerce transactions. Check Form 26AS, AIS and available certificates to identify tax actually credited against your PAN. The applicable TDS section depends on the transaction.
Work-Related Expense Records
Depending on the tax computation method and applicable rules, fuel, vehicle maintenance, mobile connectivity and platform charges may be relevant business expenses. Keep suitable records and avoid claiming personal expenses as business costs.
TDS Refund Eligibility
A refund may arise if eligible TDS and other tax payments exceed the final income tax liability. A refund is not guaranteed simply because a platform deducted tax. The final amount is determined through the applicable ITR and department processing.
ITR-3 or ITR-4 for Delivery & Gig Workers?
For FY 2025–26 (AY 2026–27), the correct ITR depends on whether the income is taxable as business, professional, salary or another category. Gig-worker status alone does not automatically determine the return form.
Business Income Reporting
ITR-3 may be appropriate for individuals with business or professional income who are not eligible for ITR-4. Depending on the situation, it can involve detailed reporting of receipts, expenses and financial information.
Eligible Presumptive Business
ITR-4 may be available for qualifying resident individuals using an eligible presumptive scheme, subject to the ₹50 lakh total-income ceiling and other restrictions. The underlying work must qualify for the selected presumptive provision.
Important: Section 44AD (Now Section 58 under the Income-tax Act, 2025) may apply to certain eligible businesses, but agency and commission/brokerage activities have specific exclusions. Do not assume every delivery or app-based driver qualifies for presumptive taxation. Vehicle expenses also cannot simply be deducted again from income computed under an eligible presumptive scheme.
How Can Gig Workers Check Their TDS?
Start with the official Income Tax Department e-Filing Portal . Log in, review Form 26AS and the Annual Information Statement (AIS), then compare the credits against your platform's annual earnings and TDS statements.
Some e-commerce payments may be covered by Section 194-O (Now Section 393(1) under the new Act), where the relevant conditions apply. Other kinds of contracts or payments may be governed by different provisions. Do not assume the same TDS rate applies to every gig-worker payment.
If credits are missing, verify the PAN, financial year, amount and deductor details. A platform-side reporting mistake may require the deductor to correct its TDS statement.
Refund example: If eligible tax credits total ₹4,000 and final income tax liability is ₹1,500, the potential excess is ₹2,500 before any processing adjustments. This is an illustration and not a guaranteed refund.
Documents for Gig Worker ITR Filing
Before filing, gather the following records where relevant to your income and work:
- ✓ PAN, Aadhaar and bank account details
- ✓ Annual platform earnings and payout reports
- ✓ Bank statements and payment receipts
- ✓ Form 26AS, AIS and available TDS certificates
- ✓ Work-related expense records, where applicable
- ✓ Earnings from other delivery or service platforms
- ✓ Salary, interest or other taxable income details
- ✓ Previous ITR and relevant loss records, if any
These documents generally help prepare the ITR; they are not all mandatory attachments to the return. The exact records required vary with the taxpayer's financial circumstances.
Online ITR Assistance for Delhi Delivery Partners & Gig Workers
Whether you deliver food, provide app-based rides or earn through multiple platforms in Delhi, maintaining accurate earning and TDS records can help you file the appropriate return and identify eligible excess tax payments. Easy Return provides online filing assistance for supported gig-worker cases. Filing charges and eligibility depend on the selected plan, while any refund remains subject to Income Tax Department processing.
CA Consultation, Income Tax Notices & ITR Corrections in Delhi
Received an income tax notice, discovered an error in your filed return or found a difference in your TDS credits? Easy Return provides online tax consultation and filing-related assistance for eligible taxpayers in Delhi. The correct response depends on the notice type, applicable assessment or tax year, nature of the discrepancy and prescribed deadline.
Online CA & Tax Consultation
Discuss supported income tax questions involving salary, business income, capital gains, deductions or filing procedures. Professional review may help identify the appropriate reporting or correction process for your circumstances.
Defective Return Notice
A defective return notice under Section 139(9) (Now Section 263(7)) may arise due to incomplete schedules, inconsistent income information or other defects. The taxpayer must correct the defect using the applicable response facility.
Revised Income Tax Return
An eligible taxpayer may file a revised ITR to correct an omission or incorrect statement in a previously filed return. This is subject to the applicable deadline and statutory conditions.
TDS/TCS Credit Mismatch
Differences between credits claimed in the ITR and departmental tax records may affect return processing. In certain situations, the employer, bank, client or deductor must correct its TDS/TCS statement.
Tax Demand & Processing Errors
An intimation may show adjustments, an outstanding tax demand or differences in the department's computation. Review the calculation and supporting records before accepting or disputing a demand.
Other Income Tax Communications
Certain communications seek clarification, additional information or supporting financial records. The appropriate response depends on the legal provision, instructions in the notice and the responsible tax authority.
How to Check and Respond to an Income Tax Notice
Many departmental notices can be accessed through the official Income Tax Department e-Filing Portal . For communications handled through e-Proceedings, the general process is:
Log In Securely
Sign in to the official e-Filing Portal and open Pending Actions followed by e-Proceedings. Locate the notice under the relevant action category.
Review the Notice
Download the communication. Check the section, assessment year, Document Identification Number where applicable, requested information and response deadline.
Prepare Your Response
Compare the notice with your filed ITR, Form 26AS, AIS, income statements and supporting records. Use the procedure prescribed for that specific communication.
Submit and Save Details
Upload the requested information, submit the response and retain the acknowledgement. Follow any further instructions or communications.
Defective return deadline: A notice under Section 139(9) (Now Section 263(7)) generally provides 15 days from intimation or the time specified in the notice. An extension may be requested. If the defect is not corrected within the permitted period, the return may be treated as invalid. Other notices can have different deadlines.
Revised Return vs Rectification vs Defective Return Response
These correction procedures serve different purposes. Choosing the wrong method may not resolve the issue raised by the department.
Correct Your Filed Return
Used to correct eligible omissions or mistakes in a filed return within the applicable statutory deadline. Changes may relate to income, deductions or other return information.
Correct an Eligible Processing Error
Generally used for mistakes apparent from the record or eligible tax-credit discrepancies after processing. It is not normally a substitute for revising an entire income declaration.
Respond to a Specific Defect
Used when the department identifies a defect and asks the taxpayer to correct it. Follow the particular notice instructions and permitted timeline.
An updated return is another separate facility subject to its own restrictions and additional tax conditions. It should not be treated as interchangeable with a revised return or rectification request.
Documents Needed for Income Tax Notice Review
Keep the relevant information ready before seeking filing or notice-response assistance.
- ✓ Complete notice or departmental intimation
- ✓ Relevant assessment or tax year
- ✓ Filed ITR and acknowledgement number
- ✓ Form 26AS, AIS and TDS/TCS records
- ✓ Salary, business and investment statements
- ✓ Applicable tax payment challans
- ✓ Previous responses and correspondence
- ✓ Additional evidence requested by the department
Security: Do not disclose your e-Filing password or OTP to unauthorised persons. Where appropriate, use the Income Tax Department's authorised representative mechanism for professional notice-response assistance.
Which Income Tax Act Applies to Notices Received in 2026?
The Income-tax Act, 2025 came into effect on 1 April 2026. However, notices and proceedings relating to AY 2026–27 and earlier years remain governed by the Income-tax Act, 1961.
For example, a defective return notice relating to AY 2026–27 remains subject to Section 139(9), even if received after 1 April 2026. For returns governed by the new Act, the corresponding provision is Section 263(7).
Practical advice: Do not ignore a notice or assume that filing a revised return will resolve every communication. First verify the year, provision, deadline and exact response requested.
Online Tax Notice & ITR Correction Assistance in Delhi
Whether you are a salaried employee, business owner, freelancer or investor in Delhi, responding to income tax communications promptly can help avoid further compliance problems. Easy Return provides online filing and supported correction-related assistance. For more details, read our guide to defective return notices . Specialist representation and complex notice responses depend on the agreed professional service scope.
Documents Required for ITR Filing in Delhi
Preparing your financial records before filing can help prevent incorrect income reporting, missing deductions and tax-credit mismatches. The documents required for ITR filing in Delhi depend on your sources of income, residential status, applicable year and return form. The following checklist covers common situations for employees, business owners, freelancers, pensioners and investors.
Basic Information for Individual ITR Filing
Most individual taxpayers should check these details before starting their return. Some information may already be pre-filled on the official Income Tax e-Filing Portal.
Salaried & Government Employees
Central Government staff, PSU employees, private-sector professionals and other salaried individuals should reconcile salary and employer tax-deduction records.
- Form 16 ( Now Form 130 ), as applicable
- Salary slips and annual income statements
- Previous employer certificates, if jobs changed
- Bank interest and additional income details
- HRA, home loan and deduction proofs, if relevant
- Employer TDS and applicable tax-regime details
Pensioners & Retired Taxpayers
Retired government employees, bank pensioners and other pension recipients may need records supporting pension, family pension and additional taxable receipts.
- Annual pension statements or pension slips
- Form 16 or relevant TDS certificate, if issued
- Bank interest and fixed deposit statements
- Eligible medical insurance and deduction records
- Other income and pension arrears details
- Form 26AS and AIS reconciliation
Business Owners & Shopkeepers
Delhi traders, retailers, wholesalers and proprietors may need financial records for reporting turnover, expenses and taxable business income.
- Business sales and purchase records
- Gross turnover and receipt statements
- Business bank statements
- Expense invoices and supporting records
- GST returns, where applicable
- Profit and loss account and balance sheet, if required
Freelancers & Consultants
Freelancers, developers, designers and independent professionals should maintain records of client receipts and relevant work-related expenses.
- Client invoices and contract details
- Gross receipts and payment summaries
- Form 16A and relevant TDS certificates
- Business or professional expense records
- Foreign-client receipts, where applicable
- Presumptive taxation records, if eligible
Investors & Capital Gains
Taxpayers selling shares, mutual funds or other capital assets may need transaction-level details to calculate gains and losses accurately.
- Demat and broker capital gains statements
- Share and mutual fund transaction records
- Dividend and interest income statements
- Capital loss carry-forward details
- Foreign investment records, where applicable
- Tax payment and withholding statements
Property Owners & Landlords
Taxpayers earning rental income or selling residential or commercial property should maintain relevant ownership and transaction documents.
- Rent agreements and rental income details
- Municipal taxes and eligible interest records
- Property purchase and sale agreements
- Acquisition and improvement cost records
- Property transaction TDS details, where applicable
- Documents supporting eligible capital gains relief
Do You Need to Upload These Documents with Your ITR?
Generally, no. Income tax returns are usually annexure-less, meaning supporting documents such as salary certificates, bank statements and investment proofs are not normally attached when filing the return.
However, these records should be retained because the Income Tax Department may request supporting evidence during an assessment, verification, inquiry or other applicable proceeding. A tax filing professional may also need the relevant records to prepare and check your return.
For FY 2025–26 (AY 2026–27): Form 16 is the applicable salary TDS certificate. Under the Income-tax Rules, 2026, the corresponding salary certificate is Form 130 for the new tax framework.
Review year-specific requirements on the official Income Tax Department e-Filing Portal .
Prepare Your ITR Documents Before Filing
Whether you work in a government department in Central Delhi, operate a shop in Karol Bagh, earn freelance income, or own an investment property, preparing suitable tax records can make the filing process more accurate. Easy Return provides online ITR preparation and filing assistance for supported taxpayer categories, including eligible salaried cases where Form 16 is unavailable but sufficient alternative income records can be provided.
How Online ITR Filing Works with Easy Return in Delhi
Filing an income tax return does not always require visiting a Chartered Accountant's office. Easy Return provides online ITR filing assistance in Delhi for eligible salaried employees, pensioners, traders, freelancers, small business owners and gig workers. The following steps explain how the digital filing process generally works, from requesting assistance to filing and verification.
Select Your ITR Filing Service
Open the Easy Return portal and choose the filing category that matches your income. Available options include salaried ITR, business ITR, delivery partner filing and other supported services. Review the package scope, eligibility and charges before proceeding.
Submit Your Filing Request
Complete the relevant online order or service request process. Provide your contact details and the initial information required for the selected plan. Some services are more app-driven, while others involve additional assistance with information collection.
Provide Income & Tax Information
Share the relevant salary, business, investment or platform-income records through the designated service channels. Form 26AS, AIS and applicable TDS/TCS information may also be needed for accurate filing.
ITR Preparation & Tax Calculation
Your income information is reviewed according to the selected filing service. The relevant return form, applicable deductions, tax regime and tax credits are considered when preparing the return. Professional review depends on the chosen plan.
Review & File Your Income Tax Return
Check your PAN, income, deductions, bank details and tax computation. After the necessary confirmations and authorisations, the appropriate ITR is submitted through the Income Tax Department's e-Filing system.
Complete Verification & Track Status
After filing, complete e-verification using an eligible method or submit the duly verified ITR-V within the applicable time limit. Keep your ITR acknowledgement and track return processing through the official portal.
Can You File Your ITR Yourself Without a CA?
Yes. Professional ITR filing assistance is optional for many taxpayers. Eligible individuals can prepare and submit their own returns directly through the official Income Tax Department e-Filing Portal without purchasing a paid filing service.
Select the applicable assessment or tax year, choose the appropriate ITR form, review the pre-filled information, report all taxable income, calculate tax, submit the return and complete verification.
Easy Return is an optional service for taxpayers who prefer assistance with tax computations, document reconciliation, income reporting and filing requirements.
Important verification rule: The Income Tax Department's published guidance specifies a 30-day period for e-verification or submission of ITR-V after filing. Delayed verification may affect the recognised filing date and have applicable late-filing consequences. An unverified return may be treated as invalid. Never share passwords or OTPs with unauthorised persons.
Ready to File Your ITR Online in Delhi?
Whether you are a government employee, private-sector professional, small trader, freelancer or delivery partner, explore the available Easy Return plans and choose the service that matches your income and filing requirements.
Start Your ITR Filing →Online filing assistance for eligible taxpayers in Delhi and across India. Service charges and scope vary by plan.
ITR Filing Charges & CA Service Pricing in Delhi
Looking for affordable online ITR filing in Delhi? Professional filing charges depend on your income type, reporting requirements and the work involved. Easy Return offers published packages for eligible salaried individuals, pensioners, shopkeepers, gig workers and taxpayers with capital gains. Compare the service scope and GST before choosing the appropriate plan.
Salaried Employees & Pensioners
For eligible salaried taxpayers, including government, private-sector and pension income cases.
- ✓ Salary and pension reporting
- ✓ Multiple employer Form 16 details
- ✓ Relevant income and deduction review
- ✓ TDS/TCS reconciliation
- ✓ Assisted ITR filing
Business Owners & Shopkeepers
For qualifying business or professional income cases within the published package scope.
- ✓ Eligible business income reporting
- ✓ Advertised turnover up to ₹40 lakh
- ✓ Appropriate return form selection
- ✓ Tax-credit review
- ✓ Balance-sheet preparation charged separately if required
Delivery Riders & Gig Workers
For eligible platform workers, food delivery riders, taxi drivers and supported on-demand service providers.
- ✓ Platform earnings review
- ✓ TDS credit checking
- ✓ Eligible refund-related filing
- ✓ App-driven filing process
- ✓ Available tax-expert support
Salaried ITR with Capital Gains
For supported salaried cases involving sale of shares, mutual funds or property.
- ✓ Salary income review
- ✓ Capital gains reporting
- ✓ Available tax-credit reconciliation
- ✓ Relevant return preparation
- ✓ Assisted filing within plan scope
Business ITR with Capital Gains
For eligible business taxpayers also reporting capital gains within the advertised package scope.
- ✓ Business income review
- ✓ Capital gains reporting
- ✓ Turnover up to ₹40 lakh under listed terms
- ✓ ITR preparation and filing assistance
- ✓ Balance-sheet work separately chargeable if required
Complex & Specialist Tax Work
Certain returns or compliance requirements may need separate review, preparation or pricing.
- ✓ Complex financial statements
- ✓ Foreign income or asset disclosures
- ✓ Supported tax notice assistance
- ✓ GST-related services, where available
- ✓ Other services subject to quotation
What Affects ITR Filing Charges in Delhi?
A taxpayer's location alone does not determine the ITR filing fee. The main factors are the income sources, statutory reporting requirements and professional preparation involved in the case.
Salary, pension, business, professional receipts, rental income, capital gains or multiple sources.
Multiple investments, business activities, foreign income, losses or special disclosures.
Preparation of books, profit and loss statements, balance sheets or other financial records where needed.
Separate tax notices, return corrections, specialist consultations or other services outside the selected package.
Business package conditions: Easy Return's published ₹499 business package is intended for eligible business or professional returns without balance-sheet preparation, and with turnover up to ₹40 lakh. The capital-gains business package also has specific scope restrictions.
Applicable GST: The listed amounts exclude GST. Confirm the current payable amount and any additional preparation charges on the order page before proceeding.
Can you file your ITR for free? Yes. Eligible taxpayers may prepare and submit their own income tax return using the official Income Tax Department e-Filing Portal . Easy Return's charges are for its optional professional filing services, not a mandatory government fee.
Compare Easy Return ITR Filing Plans
Whether you are a salaried employee, government pensioner, Delhi shopkeeper, freelancer or delivery partner, review the available packages and choose one that matches your filing requirements.
View ITR Filing Plans →Package prices exclude GST. Service scope and additional charges depend on the selected plan.
Why Choose Easy Return for Online Tax Assistance in Delhi?
Choosing an income tax filing service involves understanding the available assistance, pricing, documents and filing requirements. Easy Return provides online ITR filing and tax-related assistance for eligible taxpayers in Delhi, including salaried individuals, pensioners, freelancers, traders and small business owners. Its online service model allows taxpayers to manage routine filing requirements without unnecessary visits to a physical office.
Assistance with ITR Preparation
Get support with reviewing salary, business receipts, eligible deductions and available tax credits. The relevant ITR form and preparation requirements depend on your income sources, filing year and selected plan.
Convenient Online Filing Process
Initiate an ITR filing request through Easy Return's online platform and provide the required financial information using the available channels. Routine filing assistance can be coordinated remotely.
Published Service Pricing
Easy Return displays starting prices for eligible salaried, business, gig-worker and capital-gains filing packages. You can review applicable GST, service inclusions and additional charges before placing an order.
Support for Different Income Sources
Available filing services include supported cases involving salary, pension, business income, professional receipts and capital gains. The appropriate tax treatment depends on your complete income profile.
Digital Document Coordination
Share the financial records required for your selected service through appropriate channels. Review the platform's privacy terms and keep e-Filing passwords and OTPs confidential.
Tax Credit & Refund Filing Assistance
Depending on your case, assistance may include reviewing Form 26AS, AIS, TDS/TCS entries and eligible tax payments. Excess tax may be claimed through the relevant ITR, subject to departmental processing.
What Should You Expect from an Online ITR Filing Service?
An effective filing process should help taxpayers understand the service they are selecting, the information required and the steps necessary to complete an income tax return.
Choose a filing category based on your actual income rather than purchasing an unsuitable service package.
Understand the advertised package price, GST treatment, inclusions and any additional preparation requirements.
Reconcile applicable financial records, income information and available TDS/TCS credits before filing the return.
Complete the prescribed verification process and retain the ITR acknowledgement and supporting tax records.
Online Tax Assistance for Delhi Residents
Whether you work in a private company around Connaught Place, operate a retail shop in Karol Bagh, provide consultancy services in Laxmi Nagar or live in Dwarka, Rohini or another part of Delhi, Easy Return's eligible tax filing services can be accessed remotely. Online service availability does not imply a physical Easy Return branch in these localities. Service scope and charges should be confirmed before placing an order.
Professional filing assistance is optional. Eligible taxpayers can also file their ITR through the official Income Tax Department portal.
Online CA & ITR Filing Assistance Across Delhi
Easy Return provides online income tax filing assistance to eligible taxpayers across Delhi. Whether you live in a residential neighbourhood, work in a business district or run a small shop, you can enquire about available services without travelling to a physical CA office. The appropriate tax service depends on your income and filing requirements, not your locality.
Central Delhi
Salaried professionals, government employees, traders and independent consultants can request online ITR preparation, TDS credit review and related tax filing assistance.
South Delhi
Employees, consultants and business owners can access supported services involving salary, professional receipts, capital gains and applicable tax return preparation.
West Delhi & Dwarka
Eligible salaried taxpayers, shopkeepers, freelancers and property owners can request online assistance with ITR filing and relevant tax reporting requirements.
North Delhi
Individuals with salary, pension, bank interest, business receipts or other taxable income can use eligible online tax filing assistance services.
East Delhi
Freelancers, traders, salaried employees and other eligible taxpayers can enquire about remote income tax preparation, applicable refund filing and tax-credit assistance.
Important service clarification: These localities are included to explain where users can access online services. They do not represent physical Easy Return branches, local offices or in-person appointments. Specialist matters may require additional documents, authorisation or separate professional arrangements.
FAQs About Chartered Accountant Services in Delhi
Answers to common questions about online tax filing, CA-related assistance, ITR charges, documents and refunds for taxpayers in Delhi.
Can I hire a Chartered Accountant online in Delhi?
Yes. Many routine income tax services can be completed online. Easy Return offers online ITR filing and tax-related assistance to eligible individuals and businesses in Delhi. The exact services depend on the selected filing plan.
How much does ITR filing cost in Delhi?
Fees vary according to income sources and return complexity. Easy Return's advertised starting prices include ₹499 + GST for eligible salaried and basic business returns, and ₹199 + GST for eligible delivery and gig-worker cases. More complex returns may cost extra. Confirm current prices before ordering.
Can government employees file their ITR online?
Yes. Central Government employees, PSU staff and other salaried taxpayers can file online using the appropriate return form. Salary, allowances, pension, bank interest and other applicable income should be reported according to the relevant year's rules.
Is Form 16 mandatory for filing an ITR?
Not in every case. Where the salary certificate is unavailable, suitable salary slips, employer statements, Form 26AS, AIS and bank records may help establish the correct information.
For FY 2025–26, Form 16 is the applicable salary certificate. Under the new 2026 framework, the corresponding certificate is Form 130. Filing still requires sufficiently reliable income records.
Can freelancers and shopkeepers file ITR online?
Yes. Business owners and freelancers may file ITR online. For AY 2026–27, ITR-3 or ITR-4 may be relevant depending on business income, presumptive taxation eligibility, total income and other restrictions. ITR-4 is not automatically available to every self-employed taxpayer.
Can I get a refund if TDS was deducted?
A refund may arise where eligible TDS, TCS and other tax payments exceed your final tax liability. You generally claim eligible excess tax through the applicable ITR. Deduction of TDS alone does not guarantee a refund.
Do I need GST registration for a small business in Delhi?
Not necessarily. GST registration depends on aggregate turnover, supply type and other statutory conditions. General thresholds and compulsory registration exceptions must be checked against your actual business activities.
Can Easy Return assist with income tax notices?
Assistance may be available for supported filing discrepancies, defective returns, revised returns and tax-related communications. The appropriate action depends on the notice type, filing year and deadline. Specialist representation should be confirmed separately.
How do I start online ITR filing with Easy Return?
Use the service enquiry form at the top of this page or visit the Easy Return online ITR filing portal . Select the relevant filing plan, provide the required information, review the return and complete the prescribed verification process.
Tax filing reminder: Rules vary by financial or tax year, income category and taxpayer eligibility. Complete ITR verification within the applicable period and retain your filing acknowledgement. This FAQ is general information, not personalised tax advice.
Chartered Accountant Services in Other Cities
Easy Return provides online income tax filing and tax-related assistance across India. Explore our other city-specific pages for more information about online Chartered Accountant services, ITR filing and applicable tax assistance.
City pages describe online service availability. They do not necessarily indicate the presence of a physical Easy Return office in each location.
Need Help Filing Your Income Tax Return?
Whether you are a salaried employee, freelancer, small business owner or delivery partner in Delhi, explore Easy Return's available online ITR filing plans and choose the service suitable for your income and filing requirements.
Start Your ITR Filing →Online assistance for eligible taxpayers across India. Applicable service charges depend on your selected filing plan.