I Solutions by Madhusmita Choudhury

29/06/2026

নতুন কৰ ব্যৱস্থাত ₹১২ লাখ টকালৈ কৰ ৰেহাই, তথাপিও ITR দাখিল কৰাটো বহু ক্ষেত্ৰত বাধ্যতামূলক

মূল কথা:
নতুন কৰ ব্যৱস্থাত আপোনাৰ আয়ৰ ওপৰত কৰ (Tax) নাথাকিলেও, বহু ক্ষেত্ৰত আইন অনুসৰি আয়কৰ ৰিটাৰ্ণ (ITR) দাখিল কৰাটো বাধ্যতামূলক। কৰ দিব নালাগে মানেই ITR দাখিল কৰিব নালাগে—এনে নহয়।

₹১২ লাখ টকালৈকে আয় কেনেকৈ কৰমুক্ত হ'ব পাৰে?

নতুন কৰ ব্যৱস্থাত বাসিন্দা ব্যক্তিয়ে ধাৰা 87A-ৰ অধীনত কৰ ৰেহাই (Rebate) লাভ কৰিব পাৰে।

- এই ৰেহাইৰ ফলত কৰযোগ্য আয় ₹১২ লাখ টকালৈকে হ'লে কৰৰ পৰিমাণ শূন্য (Nil Tax) হ'ব পাৰে।
- চাকৰিয়াল লোকৰ ক্ষেত্ৰত ₹৭৫,০০০ টকাৰ Standard Deduction-ৰ সুবিধা থকাৰ বাবে ₹১২.৭৫ লাখ টকালৈকে বেতন থাকিলেও কৰ শূন্য হ'ব পাৰে।

কোন কোন ক্ষেত্ৰত ITR দাখিল কৰাটো বাধ্যতামূলক?

তলৰ যিকোনো এটা শর্ত পূৰণ হ'লে ITR দাখিল কৰিবই লাগিব—

- নতুন কৰ ব্যৱস্থাত মুঠ আয় (Gross Total Income) ₹৪ লাখ টকাৰ মৌলিক কৰমুক্ত সীমা (Basic Exemption Limit) অতিক্ৰম কৰিলে, যদিও 87A ৰেহাইৰ বাবে কৰ শূন্য হয়।
- TDS বা Advance Tax অধিক কটা গৈছে আৰু Refund বিচাৰিলে।
- ভৱিষ্যতে ব্যৱহাৰৰ বাবে Loss Carry Forward কৰিব বিচাৰিলে।
- আইনত উল্লেখ কৰা নিৰ্দিষ্ট লেনদেন (Specified Transactions) যেনে—
- অধিক মূল্যৰ বেংক জমা,
- বিদেশ ভ্ৰমণত অধিক ব্যয়,
- অধিক বিদ্যুৎ বিল আদি থাকিলে।
- বিদেশত সম্পত্তি থাকিলে, বিদেশী বেংক একাউণ্টত Signing Authority থাকিলে, অথবা অন্য কোনো আইনী কাৰণত ITR দাখিল বাধ্যতামূলক হ'লে।

ITR দাখিল কৰাৰ লাভ

কৰ দিবলগীয়া নাথাকিলেও ITR দাখিল কৰিলে—

- আয়ৰ চৰকাৰী প্ৰমাণপত্ৰ হিচাপে কাম কৰে।
- বেংক ঋণ, ভিছা আৰু অন্যান্য আৰ্থিক সেৱাৰ বাবে সহায়ক হয়।
- TDS বা অন্য কৰৰ Refund লাভ কৰিব পাৰি।
- আয়কৰ আইন মানি চলা নিশ্চিত হয় আৰু ভৱিষ্যতে আইনী জটিলতা এৰাব পৰা যায়।

উপসংহাৰ

কৰ শূন্য (Nil Tax) মানেই ITR দাখিল কৰিব নালাগে—এনে নহয়।

নতুন কৰ ব্যৱস্থাত বহু লোকৰ ₹১২ লাখ টকালৈকে (চাকৰিয়ালৰ ক্ষেত্ৰত ₹১২.৭৫ লাখ টকালৈকে) আয়ৰ ওপৰত কৰ নাথাকিব পাৰে। তথাপিও, আয়কৰ আইনৰ বিধান অনুসৰি ITR দাখিল কৰিব লাগিব নে নাই, সেয়া প্ৰতিজনে নিশ্চিতভাৱে পৰীক্ষা কৰা উচিত।

04/06/2026

Do not file your ITR yet. Wait until June 15. Here's why those 12 days matter more than you think.

The Income Tax Department's scrutiny process in India is no longer based on a person manually reading your return and deciding whether something looks wrong. Instead, it is largely automated. The system compares the information declared in your Income Tax Return (ITR) with data available from:

- Your Annual Information Statement (AIS)
- Form 26AS
- Statement of Financial Transactions (SFT) reported by banks and financial institutions

If there is any mismatch, the system can automatically flag it and generate a notice.

Why filing your ITR right now may be a mistake

Your employer has until May 31 to file TDS returns and until June 15 to issue your Form 16.

Similarly, banks and financial institutions have until May 31 to report SFT data, which may include:

- Fixed Deposit (FD) interest
- Mutual fund transactions
- Capital gains
- Dividend income
- Large cash deposits and other reportable transactions

Even after this information is filed, it often takes some time to appear in your AIS.

As a result, if you file your ITR before receiving Form 16 and before all SFT data is reflected in your AIS, you may be filing your return using incomplete information.

Once the data gets updated after June 15, the system may detect differences between what you reported and what is reflected in official records.

This could lead to:

- A mismatch notice
- Delay in processing your refund
- Additional tax demand
- The need to file a revised return

All of these issues can often be avoided simply by waiting a few more days and filing after the relevant information has been fully updated.

One exception

If you have only a single source of income and urgently need your ITR for purposes such as a loan approval, filing earlier may still make sense.

For most taxpayers, however, waiting until after June 15 can help ensure that your return matches the information available with the tax department and reduces the chances of unnecessary complications.

20/05/2026

01/11/2025

Fast-Track GST Registration in 3 Days — Effective from 1st November 2025
The CBIC has introduced a simplified GST registration process to support ease of doing business.
From 1st November 2025, small and low-risk businesses can now receive their GST registration within 3 working days, provided all documents are in order.
Key Points:
Applicable for applicants with a monthly tax liability up to ₹2.5 lakh.
Enabled under Rule 9A of the CGST Rules, 2025.
Based on automated data analysis and risk profiling.
Physical verification or Aadhaar issues may extend the timeline.
This reform ensures faster registration for genuine taxpayers and promotes smoother compliance for small entrepreneurs and startups.

01/11/2025

🧾 Documents Required for GST Registration in India

Getting a GST (Goods and Services Tax) registration is an important step for every business in India. To apply for a GSTN (Goods and Services Tax Number), you need to submit certain documents based on your business type. Below is a complete list of documents required for different categories.

1️⃣ For Individual or Sole Proprietor
PAN Card of the proprietor
Aadhaar Card of the proprietor
Passport-size photograph
Business address proof — electricity bill, property tax receipt, or rent agreement with NOC from the owner
Bank account proof — cancelled cheque, bank statement, or passbook copy

2️⃣ For Partnership Firm or LLP
PAN Card of the firm or LLP
Partnership deed / LLP incorporation certificate
PAN and Aadhaar Card of all partners
Photographs of partners
Business address proof
Bank account proof
Authorisation letter or board resolution to authorise a partner for GST compliance

3️⃣ For Private Limited or Public Limited Company
Certificate of Incorporation from MCA
Company PAN Card
PAN and Aadhaar of all directors
Photographs of all directors
Board resolution or authorisation letter
Business address proof
Bank account proof
Digital Signature Certificate (DSC) of one director

4️⃣ For Hindu Undivided Family (HUF)
PAN Card of HUF
PAN and Aadhaar Card of Karta
Photograph of Karta
Business address proof
Bank account proof

5️⃣ For Trusts, Societies, or Clubs
Registration certificate of the entity
PAN Card of the entity
PAN and Aadhaar Card of the authorised signatory
Photograph of the authorised person
Business address proof
Bank account proof
Authorisation letter
📎 Additional Documents (if applicable)
NOC from property owner (if premises are rented or shared)
Letter of Authorisation / Board Resolution for authorised signatory
Digital Signature Certificate (mandatory for LLPs, companies, and others)

✅ Note:
All documents must be clear and valid at the time of uploading on the GST portal. Incorrect or incomplete documents may delay or reject your registration.