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ITR

Income Tax Return Review

Select assessee type — different rules, forms, and checklists apply

Upload the computation of income, Form 26AS/AIS, P&L and balance sheet, or ITR XML/JSON download. The AI applies the correct provisions for the assessee type — regime comparison for individuals, MAT computation for companies, partner remuneration limits for LLPs. Finds every error, computes exact exposure, cites the section.

Select Assessee Type

Individual / HUF

ITR-1, ITR-2, ITR-3, ITR-4

Individual & HUF

Salaried individuals, professionals, business owners, HUF. Full review of income heads, regime selection, deductions, and capital gains.

What gets reviewed

›Old vs new regime — compute both, flag if wrong chosen

›HRA exemption — minimum of 3 conditions verified

›Home loan interest — ₹2L cap self-occupied

›Section 80C/80D/80G — within applicable limits

›Capital gains — STCG/LTCG, Section 54/54F exemption

›Presumptive income — 44AD/44ADA applicability

›TDS credit vs Form 26AS / AIS reconciliation

›Carry forward losses — business 8 yrs, speculation 4 yrs

Applicable Forms

ITR-1 (Sahaj)ITR-2ITR-3ITR-4 (Sugam)

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ITR-5, ITR-6, ITR-7

Company · LLP · Trust

Companies, LLPs, Partnership Firms, Trusts, AOP/BOI. Full review of MAT, partner remuneration, disallowances, and transfer pricing.

What gets reviewed

›MAT Section 115JB — book profit vs normal tax

›Section 115BAA/115BAB — rate election irrevocability

›Partner remuneration — Section 40(b) limits

›Section 40A(3) cash payments above ₹10,000

›Section 43B — PF/ESI/bonus paid after due date

›Section 14A disallowance — Rule 8D computation

›Domestic transfer pricing — Section 92BA

›Section 80JJAA — new employee deduction

Applicable Forms

ITR-5 (LLP/Partnership/AOP)ITR-6 (Companies)ITR-7 (Trusts/NGO)

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