Filing Taxes with Foreign Income
Income-Tax Returns Assisted Filing: The Income Tax Department has put out the Excel utility for ITR-1, ITR-2, ITR-3, and ITR-4 for FY 2025-26, which is AY 2026-27. Its downloads page also shows the common offline utility for ITR-1 to ITR-4 for AY 2026-27, with the latest version released on 1 July 2026. That means taxpayers can fill in their return details offline first and then upload them on the e-filing portal later. The department’s portal also says ITR-1, 2, 3, and 4 for AY 2026-27 are live on the e-filing site.
EPF Withdrawal Rules 2026: Tax, TDS, Forms and Claim Process Explained
The return forms for AY 2026-27 include ITR-1 to ITR-7, and the portal says they will be available on the e-filing portal well before the due date. The official help page also says taxpayers should pick AY 2026-27 while filing income earned during FY 2025-26.
Assisted filing is simply when another qualified person helps a taxpayer file the return or handle linked tax work. The Income Tax Department says this can be done by a Chartered Accountant, an e-Return Intermediary, or an authorised representative.
A Chartered Accountant is a member of the Institute of Chartered Accountants of India. To use one, the taxpayer must add and assign the CA through the “My CA” service on the portal. The same portal also allows the taxpayer to remove or withdraw a CA later.
An e-Return Intermediary, or ERI, is an approved middleman who can file ITRs and do related work for taxpayers. The department lists three kinds of ERIs.
A taxpayer can add an ERI by using the “My ERI” service and can also activate, deactivate, or remove it.
An authorised representative is a person who is allowed to act on a taxpayer’s behalf when the taxpayer cannot handle tax matters alone. The department says this can be set up through the “Authorize / Register as Representative” service on the portal. The official help page also says people may use this route in situations such as being a non-resident, being a mentally incapacitated person, or other cases allowed under the rules. The portal gives different access depending on the type of representative and the reason for the authorisation.
One more thing matters here. The Income Tax Department says e-verification or submission of ITR-V must be done within 30 days from the date of filing the return. So filing the form is not the last step. The return must also be verified on time.
Income Tax Returns: How to Access, File and Submit Your ITR-1 Form Online
| Categories of Assessees | Who Shall Register |
|---|---|
| Estate of the deceased | Executor / Administrator who administers the estate of deceased person |
| Company under Liquidation | Liquidator/ Resolution Professional / Receiver appointed under National Company Law Tribunal |
| Discontinued or Closed Business |
|
| Merger or Amalgamation or takeover of Business or Profession | The Resulting company on account of such Merger or amalgamation or takeover |
| Estate of an Insolvent | Official Assignee |
Some of the services that a CA can assist with through e-Filing portal are:
Type 1 and Type 2 ERIs can execute the following services on behalf of their client:
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