INCOME TAX RETURN | ITR FILING | TAX COMPLIANCE

Income Tax Return Filing Services

Professional Income Tax Return filing and tax compliance support for individuals, salaried persons, professionals, freelancers, proprietors, partnership firms, LLPs, companies, trusts and other eligible taxpayers across Odisha and Pan India.

Get assistance with ITR selection, income reporting, tax computation, deductions, capital gains, business income, presumptive taxation, tax credits, refund claims and Income Tax Return filing.

Income Tax Return Filing Services for Individuals & Businesses

Filing an Income Tax Return is an important part of income-tax compliance for taxpayers who are required to furnish a return or who choose to file a return for applicable reasons such as reporting income, claiming eligible refunds, carrying forward eligible losses or maintaining an appropriate tax record.

BBSR Services provides Income Tax Return filing assistance for individuals, salaried employees, professionals, freelancers, proprietors, firms, companies, trusts and other eligible taxpayers.

Our support can include understanding the taxpayer's income profile, identifying the appropriate ITR form, reviewing available documents, organising income and tax information, considering applicable deductions and credits, preparing the return and coordinating the filing process.

Correct ITR Selection Matters

Different taxpayers may have different ITR forms depending on their status, income sources and circumstances. The applicable ITR should therefore be determined based on the relevant assessment year and the taxpayer's actual facts.

What Is an Income Tax Return?

An Income Tax Return, commonly called an ITR, is a return furnished by a taxpayer to report relevant income, deductions, tax computation, tax payments, tax credits and other information required under the applicable income-tax provisions.

Depending on the taxpayer's circumstances, income may arise from salary or pension, house property, business or profession, capital gains, interest, dividends and other applicable sources.

The correct return form and information requirements depend on the taxpayer's status and nature of income. The Income Tax Department currently provides separate ITR forms for different categories of taxpayers. :contentReference[oaicite:1]{index=1}

Types of Income Tax Return Forms | ITR-1 to ITR-7

The Income Tax Department provides different ITR forms for different categories of taxpayers. The applicable form should be selected according to the relevant assessment year and the taxpayer's circumstances. :contentReference[oaicite:2]{index=2}

ITR-1

ITR-1 | SAHAJ

Generally applicable to eligible resident individuals within the prescribed conditions, including specified salary/pension, one house property and other-source income.

View Details
ITR-2

ITR-2

Generally applicable to individuals and HUFs who are not eligible for ITR-1 and do not have income from profits and gains of business or profession.

View Details
ITR-3

ITR-3

Generally applicable to individuals and HUFs having income from profits and gains of business or profession.

View Details
ITR-4

ITR-4 | SUGAM

Applicable to eligible resident individuals, HUFs and firms other than LLPs meeting the prescribed conditions for presumptive taxation.

View Details
ITR-5

ITR-5

Used by specified persons other than individuals, HUFs, companies and persons required to file ITR-7.

View Details
ITR-6

ITR-6

Applicable to companies other than companies claiming exemption under section 11, subject to the applicable provisions.

View Details
ITR-7

ITR-7

Applicable to persons required to furnish returns under specified provisions such as sections 139(4A), 139(4B), 139(4C) or 139(4D).

View Details

ITR-1 | SAHAJ – Income Tax Return

ITR-1 is designed for eligible resident individuals satisfying the prescribed conditions. For AY 2026-27, the Income Tax Department describes ITR-1 as applicable to a resident individual, other than a not ordinarily resident, with total income up to ₹50 lakh from specified sources including salary/pension, up to two house properties, specified other sources, agricultural income up to ₹5,000 and specified long-term capital gains under section 112A within the prescribed limit. :contentReference[oaicite:3]{index=3}

ITR-1 is not a universal form for every salaried person. Certain circumstances can make a taxpayer ineligible for ITR-1, requiring consideration of another ITR form.

Typical Users

Eligible salaried individuals and other individuals satisfying the prescribed conditions.

Common Income

Salary or pension, specified house property income and specified other sources.

ITR-2 – Income Tax Return for Individuals & HUFs

ITR-2 is generally applicable to individuals and HUFs who do not have income from profits and gains of business or profession and who are not eligible to file ITR-1. :contentReference[oaicite:4]{index=4}

Depending on the taxpayer's circumstances, ITR-2 may cover more complex income profiles such as capital gains, multiple properties or specified foreign-related information.

Capital Gains

Relevant where the taxpayer has applicable capital gains and is not eligible for ITR-1.

Individuals & HUFs

Applicable to eligible individuals and HUFs without business/professional income.

ITR-3 – Income Tax Return for Business & Profession

ITR-3 is generally applicable to individuals and HUFs having income from profits and gains of business or profession. The Income Tax Department's current AY 2026-27 guidance identifies ITR-3 for individuals and HUFs having income under business/profession, along with other applicable heads of income. :contentReference[oaicite:5]{index=5}

This return can therefore be relevant for proprietors, professionals and other eligible individual/HUF taxpayers whose income profile requires ITR-3.

ITR-4 | SUGAM – Presumptive Taxation Return

ITR-4 is available to eligible resident individuals, HUFs and firms other than LLPs meeting the prescribed conditions. For AY 2026-27, the Income Tax Department identifies eligible business or professional income computed under sections 44AD, 44ADA or 44AE, subject to the other applicable conditions. :contentReference[oaicite:6]{index=6}

ITR-4 can therefore be relevant for certain small businesses and professionals using the applicable presumptive taxation provisions.

ITR-5 – Firms, LLPs and Other Specified Persons

ITR-5 is used by specified persons other than individuals, HUFs, companies and persons required to file ITR-7. The current Income Tax Department description includes the specified categories covered by this form. :contentReference[oaicite:7]{index=7}

Depending on the applicable assessment year and taxpayer category, ITR-5 can be relevant for partnership firms, LLPs, AOPs, BOIs and other specified entities.

ITR-6 – Income Tax Return for Companies

ITR-6 is applicable to companies other than companies claiming exemption under section 11, subject to the applicable provisions. :contentReference[oaicite:8]{index=8}

Companies may have more extensive tax reporting requirements involving business income, financial statements, tax computation, applicable disclosures and other information.

ITR-7 – Trusts, Institutions & Other Specified Persons

ITR-7 is applicable to persons, including specified entities, required to furnish a return under sections 139(4A), 139(4B), 139(4C) or 139(4D), as applicable. :contentReference[oaicite:9]{index=9}

This form can therefore be relevant to certain trusts, institutions and other persons covered by the specified provisions.

Income Sources We Can Help You Organise for ITR Filing

Salary & Pension

Assistance in organising salary, pension and related income information.

House Property

Income and relevant information relating to eligible house property.

Business Income

Support for eligible business and professional income reporting.

Capital Gains

Assistance in organising relevant capital gains information.

Interest Income

Reporting of applicable interest and other-source income.

Dividend Income

Organisation of relevant dividend income information.

Foreign Income

Additional review may be required where foreign income or assets are involved.

Other Sources

Other applicable sources of income based on the taxpayer's circumstances.

Who Can Use Our Income Tax Return Filing Services?

01

Salaried Employees

ITR filing support for eligible salaried individuals and pensioners.

02

Freelancers

Assistance for eligible freelancers and independent professionals.

03

Professionals

ITR support for eligible consultants, doctors, engineers and other professionals.

04

Proprietors

Income-tax return assistance for eligible proprietorship businesses.

05

Partnership Firms

Return filing support for applicable partnership firms.

06

LLPs

Income-tax return coordination for applicable LLPs.

07

Companies

Corporate income-tax return support according to the applicable ITR form.

08

Trusts & Institutions

Support for applicable trust and institutional return requirements.

09

Investors

Assistance where investment income and capital gains need to be considered.

Documents & Information Required for ITR Filing

The exact documents depend on the taxpayer's income profile and applicable ITR. Commonly required information may include:

Basic Information

  • PAN
  • Aadhaar-related information where applicable
  • Bank account details
  • Contact details
  • Previous ITR details, where applicable

Salary & Employment

  • Form 16
  • Salary information
  • Pension information
  • Employment-related tax details
  • Other salary-related documents

Bank & Investment

  • Interest certificates
  • Bank statements
  • Dividend information
  • Investment statements
  • Capital gains statements

Business & Profession

  • Profit and loss information
  • Business income records
  • Expense information
  • GST-related information where relevant
  • Books or financial statements where applicable

House Property

  • Rental income information
  • Home loan interest certificate
  • Property-related information
  • Municipal tax information where relevant

Tax & Deduction Information

  • Form 26AS
  • AIS / TIS information
  • TDS information
  • Eligible deduction documents
  • Advance tax / self-assessment tax details

AIS, TIS, Form 26AS & Tax Information Review

Before preparing an Income Tax Return, it is useful to review the tax information available for the taxpayer and compare it with the taxpayer's own records.

Depending on the assessment year and the nature of the taxpayer's transactions, relevant information may include Form 26AS, Annual Information Statement (AIS), Taxpayer Information Summary (TIS), TDS information, interest information and other reported transactions.

Match Income

Compare reported income information with the taxpayer's own records.

Review Tax Credits

Review relevant TDS, TCS, advance-tax and other applicable tax-payment information.

Identify Differences

Identify apparent differences that may require clarification or supporting records.

Prepare Return

Use the verified information while preparing the applicable ITR.

Tax Deductions & Tax-Saving Information

Depending on the taxpayer, applicable tax regime, assessment year and legal provisions, certain deductions, exemptions or other tax benefits may be available.

We can help organise the relevant information and documents for consideration by the appropriate professional while preparing the return.

Insurance

Relevant eligible insurance-related information.

Education

Applicable education-related tax information.

Housing

Relevant home-loan and property information.

Eligible Donations

Supporting information for eligible donation-related claims.

Income Tax Return Filing for Capital Gains

Taxpayers who have sold investments or other capital assets may need to consider capital gains while preparing their Income Tax Return.

Common Capital Gain Sources

Depending on the taxpayer's transactions, capital gains information may arise from listed securities, mutual funds, property and other applicable capital assets.

Supporting documents such as broker statements, transaction statements, purchase records and sale records may be required depending on the transaction.

Income Tax Return Filing for Business & Professionals

Business owners and professionals may have additional tax reporting requirements compared with taxpayers who only receive salary income.

Proprietorship

ITR support for eligible proprietors based on the nature of business income.

Partnership Firm

Return filing coordination for applicable partnership firms.

LLP

Income-tax return support for applicable LLP requirements.

Company

Corporate income-tax return filing coordination.

Professionals

Tax return support for eligible professional income.

Freelancers

ITR assistance for eligible independent service providers.

Practical Income Tax Return Filing Scenarios

Example 1 – Salaried Employee

An employee receives salary income, bank interest and other applicable income and wants to prepare the correct ITR after reviewing available tax information and eligible claims.

Example 2 – Freelancer

A freelancer receives payments from multiple clients and needs to organise professional income, expenses and applicable tax information before filing the return.

Example 3 – Proprietor

A proprietor operates a small business and needs assistance with business income reporting and selection of the appropriate return form.

Example 4 – Investor

An investor has transactions involving securities or other investments and needs to organise applicable capital-gain information.

Example 5 – Multiple Income Sources

A taxpayer has salary, house-property income, interest and investment income and needs to determine the appropriate ITR based on the complete income profile.

Our Income Tax Return Filing Process

STEP 01

Collect Information

Collect PAN, income, tax and supporting documents relevant to the assignment.

STEP 02

Review Income

Review salary, business, property, investment and other applicable income.

STEP 03

Select ITR

Determine the appropriate ITR based on the taxpayer's status and circumstances.

STEP 04

Prepare Return

Organise the applicable information for preparation of the Income Tax Return.

STEP 05

Review

Review the return information and supporting records before submission.

STEP 06

File & Verify

Coordinate the applicable filing and verification process.

Late, Revised & Updated Income Tax Return Assistance

Depending on the assessment year and applicable provisions, taxpayers may have options relating to belated, revised or updated returns.

The applicable provision, eligibility, additional tax, interest, limitation and filing procedure should be checked for the relevant assessment year before proceeding.

Belated Return

Assistance in understanding applicable late-filing requirements.

Revised Return

Support where correction through a revised return is legally available.

Updated Return

Assistance in understanding applicable updated-return provisions.

Previous Year Issues

Preliminary review of previous filing issues and appropriate next steps.

Income Tax Refund Assistance

A taxpayer may become eligible for a refund where the tax paid or credited exceeds the final tax liability, subject to the applicable provisions and processing.

We can assist with organising relevant information and coordinating the applicable ITR filing or refund-related process.

Income Tax Return Filing Services Across Odisha

BBSR Services provides Income Tax Return filing assistance for individuals, businesses and other eligible taxpayers across Odisha.

Our service coverage includes Bhubaneswar, Cuttack, Puri, Khordha, Balasore, Rourkela, Sambalpur, Berhampur, Angul, Jharsuguda, Baripada, Koraput, Rayagada, Nuapada, Kalahandi, Nabarangpur, Balangir, Jajpur, Dhenkanal, Keonjhar and other locations across Odisha, subject to the nature of the assignment.

Bhubaneswar Cuttack Puri Khordha Balasore Rourkela Sambalpur Berhampur Angul Jharsuguda Baripada Koraput Rayagada Nuapada Kalahandi Nabarangpur Balangir Jajpur Dhenkanal Keonjhar

Income Tax Return Filing Services Pan India

BBSR Services also supports suitable Income Tax Return filing and tax-compliance assignments for clients located across India.

Whether you are a salaried employee in another city, a freelancer working remotely, a business owner, professional, investor, company, firm or eligible organisation, you can submit your requirement online for review.

Why Choose BBSR Services for ITR Filing?

01

ITR Form Guidance

Assistance in identifying the applicable ITR based on the taxpayer's information.

02

Multiple Taxpayer Categories

Support for individuals, professionals, businesses, firms, LLPs and companies.

03

Document Review

Assistance in organising relevant income, tax and supporting documents.

04

Odisha Coverage

Service support across Odisha and surrounding business locations.

05

Pan India Support

Suitable assignments can be coordinated for clients across India.

06

Online Application

Submit your Income Tax Return requirement through our common Apply Online system.

Related Tax & Business Services

Frequently Asked Questions About Income Tax Return Filing

What is an Income Tax Return?

An Income Tax Return is a return furnished by a taxpayer to report applicable income, deductions, tax computation, tax payments, tax credits and other required information.

What are the different types of ITR forms?

The principal ITR forms currently include ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7. The applicable form depends on the taxpayer's status and income profile. :contentReference[oaicite:10]{index=10}

Which ITR is applicable to a salaried person?

An eligible salaried resident individual may be able to use ITR-1 if all prescribed conditions are satisfied. If not, another applicable ITR may be required. :contentReference[oaicite:11]{index=11}

Which ITR is used for business income?

Depending on the taxpayer and method of taxation, ITR-3 or ITR-4 may be applicable to eligible individuals/HUFs and certain firms. The correct form depends on the applicable conditions. :contentReference[oaicite:12]{index=12}

Which ITR is applicable to a company?

ITR-6 is generally applicable to companies other than companies claiming exemption under section 11, subject to the applicable provisions. :contentReference[oaicite:13]{index=13}

Which ITR is used by an LLP?

LLPs generally fall within the taxpayer categories covered by ITR-5, subject to the applicable assessment-year provisions. :contentReference[oaicite:14]{index=14}

Which ITR is used by a trust?

Certain trusts and institutions required to file under specified provisions may use ITR-7. The applicable form should be confirmed based on the entity's legal status and filing requirement. :contentReference[oaicite:15]{index=15}

Can I file an Income Tax Return online?

Yes. Income Tax Returns can be filed electronically through the applicable Income Tax Department e-filing mechanisms. BBSR Services can assist with the preparation and filing process within the scope of the assignment.

Can you help with capital gains while filing ITR?

Yes. We can assist in organising relevant capital gains information and supporting documents for applicable ITR preparation.

Can you file ITR for clients outside Odisha?

Yes. BBSR Services provides suitable ITR filing and tax-compliance support for clients across India.

Can I submit my ITR requirement online?

Yes. Click the Apply Online button and select Income Tax Return as the service. You can submit your requirement and relevant details through the common application page.

Disclaimer:

Income-tax laws, rules, notifications, forms, procedures, filing requirements and due dates may change from time to time. The information on this page is provided for general information and business-service purposes and should not be treated as individual tax or legal advice. Applicability of an ITR form, deduction, exemption, tax treatment, interest, additional tax or filing requirement depends on the taxpayer's facts and the applicable assessment year. Where required, the matter may be referred to or coordinated with a qualified Chartered Accountant, tax professional or other appropriate professional.

Need Help With Your Income Tax Return?

Submit your income-tax filing requirement online. Tell us whether you are salaried, self-employed, a professional, proprietor, firm, LLP, company, trust or another taxpayer category, and our team can review the requirement.