Taxpayers in Delhi — salaried, professional or business — must file an income tax return each year if their income exceeds the basic exemption limit or they meet other filing conditions. Filing is on the central Income Tax e-filing portal.

This guide explains ITR filing for Delhi taxpayers.

What is Income Tax Return (ITR) Filing in Delhi?

An income tax return declares a year's income, computes tax under the chosen regime, and reconciles it with taxes already paid. Residents of Delhi use the same forms as taxpayers elsewhere.

The correct ITR form depends on income sources — salary, house property, capital gains, business or profession.

Documents required

  • PAN and Aadhaar (linked)
  • Form 16 (salaried)
  • Form 26AS and AIS
  • Bank and capital gains statements
  • Deduction proofs (old regime)

Step-by-step process

  1. Collect documents. Gather Form 16, 26AS/AIS and investment proofs.
  2. Choose regime & form. Compare new vs old regime and pick the correct ITR form.
  3. File online. Enter income and deductions on the portal and pay any balance tax.
  4. E-verify. Verify within 30 days via Aadhaar OTP, net banking or other modes.

Penalties for non-compliance

  • Late filing attracts a fee up to ₹5,000 under Section 234F, plus interest on unpaid tax

Explore more compliance guides for Delhi, along with the national how-to guides that apply everywhere in India.

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Frequently asked questions

What is the ITR due date for Delhi taxpayers?

31 July of the assessment year for most individuals; 31 October for audit cases, unless extended.

Do I need a CA to file ITR?

Simple salaried returns can be self-filed; complex cases benefit from professional help.