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.