susheelhbti/laravel-itr

Laravel REST API package for ITR-1 (Sahaj) filing assistance — AY 2025-26

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github.com/susheelhbti/laravel-itr

pkg:composer/susheelhbti/laravel-itr

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dev-main 2026-05-18 15:12 UTC

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MIT d744443bf4761df5419be566d98f65fcc0bc2293

apilaravelindiaincome-taxitritr-1tax-filing

This package is auto-updated.

Last update: 2026-06-03 04:18:29 UTC

README

Laravel REST API Package for Indian Income Tax Return (ITR) Filing — AY 2026-27

Supports ITR-1, ITR-2, ITR-3, ITR-4 · New Regime Only · JSON generation for portal upload · No direct e-filing

Table of Contents

  1. Overview
  2. What This Package Does
  3. AY 2026-27 Key Changes
  4. Installation
  5. Configuration
  6. Authentication
  7. ITR-1 — Salaried Individuals
  8. ITR-2 — Capital Gains & Multiple Properties
  9. ITR-3 — Full Business Income
  10. ITR-4 — Presumptive Taxation
  11. JSON Upload & Import from Portal
  12. Form 26AS / AIS Reconciliation
  13. Penalty Calculator
  14. Bulk Filing (CSV)
  15. Webhooks
  16. Eligibility Validation
  17. Complete API Reference
  18. Database Tables
  19. Tax Calculation — New Regime AY 2026-27
  20. Complete Workflow Guides

1. Overview

susheelhbti/laravel-itr provides a complete REST API backend for ITR filing assistance in India.

How it works:

  1. User enters income / deduction data via the API
  2. Package calculates tax (New Regime — AY 2026-27)
  3. Package generates an IT Dept–compatible JSON file
  4. User downloads the JSON and manually uploads it at incometax.gov.in

There is no direct e-filing integration. This package is a data preparation tool.

2. What This Package Does

Feature ITR-1 ITR-2 ITR-3 ITR-4
New Regime tax (only regime) ✅ ✅ ✅ ✅
Standard deduction ₹75,000 ✅ ✅ ✅ ✅
JSON generation (portal upload) ✅ ✅ ✅ ✅
JSON upload & parse from portal ✅ ✅ ✅ ✅
LTCG u/s 112A (up to ₹1.25L) ✅ ✅ ✅ ✅
Capital gains (full STCG/LTCG) ❌ ✅ ✅ ❌
House properties up to 2 multiple multiple 1
Presumptive income (44AD/ADA/AE) ❌ ❌ ❌ ✅
Business income (P&L, balance sheet) ❌ ❌ ✅ ❌
Depreciation schedule ❌ ❌ ✅ ❌
F&O trading (separate futures/options) ❌ ❌ ✅ ❌
26AS / AIS reconciliation ✅ ✅ ✅ ✅
Penalty calculator (234A/B/C/F) ✅ ✅ ✅ ✅
Bulk CSV filing ✅ ❌ ❌ ✅
Webhooks ✅ ✅ ✅ ✅
Eligibility validation ✅ ❌ ❌ ✅

3. AY 2026-27 Key Changes

Old Regime has been removed. Only the New Regime is supported from AY 2026-27.

Item AY 2025-26 AY 2026-27
Standard deduction ₹50,000 ₹75,000
Nil slab Up to ₹3L Up to ₹4L
Rebate 87A (income limit) ₹7 lakh ₹12 lakh
Rebate 87A (max amount) ₹25,000 ₹60,000
44AD digital limit ₹2 crore ₹3 crore (≥95% digital)
44ADA digital limit ₹50 lakh ₹75 lakh (≥95% digital)
44AE HGV rate ₹7,500/vehicle ₹1,000/ton/month
LTCG 112A in ITR-1/4 ❌ ✅ up to ₹1.25L
ITR-1 house properties 1 up to 2
80G donation Optional IFSC IFSC + TXN ref mandatory
80GGC political donation Basic Party name + PAN mandatory
F&O turnover (ITR-3) Combined Separate futures/options
MSME interest (Sec 43B(h)) Not tracked New disallowance field
Due date (non-audit) July 31 July 31, 2026
Due date (ITR-3 no audit) July 31 August 31, 2026
Schema version Ver1.0 Ver2.0

4. Installation

composer require susheelhbti/laravel-itr

Publish & Migrate

php artisan vendor:publish --tag=itr-config
php artisan vendor:publish --tag=itr-migrations
php artisan migrate

JWT Setup

php artisan jwt:secret

Add to config/auth.php:

'guards' => [
    'itr' => ['driver' => 'jwt', 'provider' => 'itr_users'],
],
'providers' => [
    'itr_users' => [
        'driver' => 'eloquent',
        'model'  => \Susheelhbti\LaravelItr\Models\ItrUser::class,
    ],
],

5. Configuration

config/itr.php key values:

'assessment_year'     => '2026-27',
'standard_deduction'  => 75000,          // ₹75,000
'rebate_87a'          => ['max_income' => 1200000, 'rebate' => 60000],
'ltcg_112a_exemption' => 125000,

'presumptive' => [
    '44AD'  => ['cash_limit' => 20000000, 'digital_limit' => 30000000, 'cash_rate' => 8, 'digital_rate' => 6],
    '44ADA' => ['cash_limit' => 5000000,  'digital_limit' => 7500000,  'rate' => 50],
    '44AE'  => ['max_vehicles' => 10, 'hgv_rate_per_ton_month' => 1000, 'lgv_rate_per_vehicle' => 7500],
],

'due_dates' => [
    'non_audit'         => '2026-07-31',
    'business_no_audit' => '2026-08-31',
    'audit'             => '2026-10-31',
],

6. Authentication

POST /api/itr/register
{
  "name": "Susheel Kumar",
  "email": "susheelhbti@gmail.com",
  "password": "secret123",
  "password_confirmation": "secret123",
  "pan": "ABCDE1234F",
  "dob": "1990-05-15",
  "mobile": "9876543210"
}

Returns access_token. Use as Authorization: Bearer <token> on all protected routes.

Method Endpoint Description
POST /api/itr/register Register
POST /api/itr/login Login
GET /api/itr/me Profile
PUT /api/itr/me Update profile
POST /api/itr/logout Logout
POST /api/itr/refresh Refresh token

7. ITR-1 — Salaried Individuals

Use for: Salary only, income ≤ ₹50L, up to 2 house properties, LTCG ≤ ₹1.25L u/s 112A.

Create Filing

POST /api/itr/filings
{
  "gross_salary": 1200000,
  "tds_salary": 100000,
  "savings_interest": 8000,
  "fd_interest": 5000,
  "advance_tax": 0,
  "ltcg_112a": 50000,
  "bank_ifsc": "SBIN0001234",
  "bank_account_number": "12345678901",
  "bank_name": "State Bank of India",
  "bank_account_type": "SB",
  "extra_flags": {
    "is_director": false,
    "holds_unlisted_shares": false,
    "has_foreign_assets": false
  },
  "donation_80g_ifsc": "HDFC0001234",
  "donation_80g_txn_ref": "TXN20251201"
}

Complete Flow

POST /api/itr/filings                    → Create (status: draft)
GET  /api/itr/filings/{id}/eligibility   → Verify ITR-1 eligibility
POST /api/itr/filings/{id}/calculate     → Compute tax
GET  /api/itr/filings/{id}/summary       → View summary
POST /api/itr/filings/{id}/generate-json → Build JSON
GET  /api/itr/filings/{id}/download-json → Download file → Upload to portal

Calculate Response

{
  "data": {
    "regime": "new",
    "gross_salary": 1200000,
    "standard_deduction": 75000,
    "net_salary": 1125000,
    "taxable_income": 1138000,
    "tax_before_cess": 57200,
    "rebate_87a": 0,
    "cess": 2288,
    "total_tax": 59488,
    "total_tax_paid": 100000,
    "refund": 40512,
    "balance_tax_due": 0
  }
}

8. ITR-2 — Capital Gains & Multiple Properties

Use for: Salary + capital gains + multiple house properties, no business income.

House Properties

POST /api/itr/filings/{id}/house-properties
{
  "property_type": "let_out",
  "address": "123 MG Road, Bangalore",
  "annual_rent_received": 240000,
  "municipal_taxes_paid": 12000,
  "interest_on_loan_24b": 150000
}

property_type: self_occupied | let_out | deemed_let_out

POST /api/itr/filings/{id}/house-properties/calculate

Capital Gains

POST /api/itr/filings/{id}/capital-gains
{
  "asset_type": "equity_shares",
  "gain_type": "ltcg",
  "asset_name": "Reliance Industries",
  "purchase_date": "2022-03-15",
  "sale_date": "2025-09-20",
  "purchase_price": 250000,
  "sale_price": 420000,
  "transfer_expenses": 2000,
  "indexation_applicable": false
}

asset_type: equity_shares | equity_mf | debt_mf | gold | property | bonds | other

GET /api/itr/cii-table   ← Cost Inflation Index table
POST /api/itr/filings/{id}/capital-gains/calculate

ITR-2 Extra Income & Generate

POST /api/itr/filings/{id}/itr2/details
{
  "family_pension": 0,
  "dividend_income": 15000,
  "lottery_winnings": 0,
  "deduction_80e": 50000,
  "deduction_80g": 10000,
  "deduction_80eea": 0
}

POST /api/itr/filings/{id}/calculate
POST /api/itr/filings/{id}/itr2/generate-json
GET  /api/itr/filings/{id}/download-json

9. ITR-3 — Full Business Income

Use for: Individuals with business/profession income, F&O traders, partners in firms.

Business Income

POST /api/itr/filings/{id}/business
{
  "business_name": "Raj Consulting",
  "nature_of_business": "0101",
  "gross_turnover": 3500000,
  "purchases": 800000,
  "direct_expenses": 200000,
  "wages_salaries": 400000,
  "rent_rates_taxes": 120000,
  "other_expenses": 80000,
  "msme_interest_disallowance": 25000
}

Add itemized expenses:

POST /api/itr/filings/{id}/business/{bid}/expenses
{
  "expense_type": "electricity",
  "expense_label": "Office electricity bills",
  "amount": 48000,
  "is_allowable": true
}

Depreciation

GET  /api/itr/tax/depreciation-blocks   ← Available blocks: plant_40 (40%), vehicles_15 (15%), etc.

POST /api/itr/filings/{id}/depreciation
{
  "asset_block": "plant_40",
  "asset_description": "Computers",
  "wdv_opening": 200000,
  "additions": 80000,
  "additional_dep_applicable": true
}

POST /api/itr/filings/{id}/depreciation/calculate

F&O Trading (AY 2026-27: separate fields)

POST /api/itr/filings/{id}/fno
{
  "total_turnover": 5000000,
  "fno_futures_turnover": 3000000,
  "fno_options_turnover": 2000000,
  "profit_loss": 125000,
  "fno_futures_profit_loss": 80000,
  "fno_options_profit_loss": 45000,
  "brokerage": 15000,
  "other_expenses": 5000
}

Brought Forward Losses

POST /api/itr/filings/{id}/losses
{
  "loss_type": "business_non_speculative",
  "assessment_year": "2024-25",
  "amount": 75000
}

loss_type: house_property | business_non_speculative | business_speculative | short_term_capital | long_term_capital | other_sources

Complete ITR-3 Flow

POST /filings → POST /business → POST /business/{id}/expenses
→ POST /depreciation → POST /fno → POST /losses
→ POST /calculate → POST /calculate-business → POST /depreciation/calculate
→ POST /generate-json-itr3 → GET /download-json

10. ITR-4 — Presumptive Taxation

Use for: Business/professional income under presumptive scheme (44AD/44ADA/44AE), income ≤ ₹50L.

AY 2026-27 Limits

GET /api/itr/tax/presumptive-limits
Section Category Limit Rate
44AD Cash receipts ₹2 crore 8%
44AD ≥95% digital ₹3 crore 6%
44ADA Cash ₹50 lakh 50%
44ADA ≥95% digital ₹75 lakh 50%
44AE HGV (>12,000 kg) max 10 ₹1,000/ton/month
44AE Other vehicles max 10 ₹7,500/vehicle/month

Section 44AD (Business)

POST /api/itr/filings/{id}/presumptive
{
  "section": "44AD",
  "business_name": "Raj Traders",
  "nature_of_business": "0101",
  "turnover_or_receipts": 25000000,
  "digital_receipts_percentage": 97
}

Response:

{
  "section": "44AD",
  "digital_threshold_met": true,
  "limit_applied": 30000000,
  "rate_applied": 6,
  "presumptive_income": 1500000,
  "note": "6% of ₹25000000 = ₹1500000 (≥95% digital receipts)"
}

Section 44ADA (Professional)

{
  "section": "44ADA",
  "business_name": "Dr. Sharma Clinic",
  "turnover_or_receipts": 7000000,
  "digital_receipts_percentage": 98
}

→ ₹75L limit applies (≥95% digital) → 50% = ₹35,00,000 presumptive income

Section 44AE (Goods Transport)

{
  "section": "44AE",
  "vehicles_count": 4,
  "vehicle_type": "LGV",
  "months_operated": 11
}

→ 4 vehicles × 11 months × ₹7,500 = ₹3,30,000

ITR-4 Complete Flow

POST /filings → POST /filings/{id}/presumptive
→ POST /filings/{id}/calculate
→ POST /filings/{id}/calculate-presumptive
→ POST /filings/{id}/generate-json-itr4
→ GET  /filings/{id}/download-json  → Upload to portal

11. JSON Upload & Import from Portal

Upload a JSON file you downloaded from incometax.gov.in. The package parses it and creates a filing.

Upload

POST /api/itr/upload-json
Content-Type: multipart/form-data
Authorization: Bearer <token>

json_file: [your ITR JSON file, .json, max 5MB]
{
  "data": {
    "upload_id": 5,
    "filing_type": "ITR-1",
    "pan": "ABCDE1234F",
    "validation_status": "valid",
    "warnings": {},
    "extracted_summary": {
      "gross_salary": 1200000,
      "tds_salary": 100000,
      "total_tax": 59488,
      "refund_due": 40512
    }
  }
}

Import to Filing

POST /api/itr/uploads/5/import

→ Creates ItrUser (by PAN), ItrFiling, capital gains, house properties automatically.

Compare Portal vs Your Entry

GET /api/itr/compare/1
{
  "summary": { "mismatches": 1, "status": "has_mismatches" },
  "field_comparison": {
    "tds_salary": {
      "your_filing": 90000,
      "portal_json": 100000,
      "match": false,
      "difference": 10000
    }
  },
  "suggestions": [
    "TDS on Salary: Portal shows ₹1,00,000. Update to claim full credit."
  ]
}

12. Form 26AS / AIS Reconciliation

POST /api/itr/import/26as
{
  "import_type": "ais_json",
  "filename": "AIS_FY2025_26.json",
  "data": { ...raw AIS JSON from portal... }
}
POST /api/itr/import/{id}/reconcile
{ "filing_id": 5 }

Response includes:

  • Total TDS in 26AS vs your filing
  • Mismatch list with ₹ differences
  • Undeclared income found in AIS

13. Penalty Calculator

POST /api/itr/filings/{id}/penalty/calculate
{
  "filing_date": "2026-08-15"
}
{
  "data": {
    "due_date": "2026-07-31",
    "is_late": true,
    "234a": { "months": 1, "interest": 1190, "note": "1% per month on unpaid tax" },
    "234b": { "shortfall": 0, "interest": 0 },
    "234c": { "interest": 0 },
    "234f": { "fee": 5000, "note": "₹5,000 (income > ₹5 lakh)" },
    "total_interest_penalty": 6190,
    "tips": ["File before July 31 to avoid 234A.", "234F fee is non-refundable."]
  }
}

14. Bulk Filing (CSV)

Process multiple ITR-1 records from a CSV file.

GET  /api/itr/bulk/template       ← Download CSV template
POST /api/itr/bulk/upload         ← Upload filled CSV (max 5MB)
GET  /api/itr/bulk/{job_id}/status
GET  /api/itr/bulk/{job_id}/errors
GET  /api/itr/bulk/{job_id}/download-csv-summary

Required CSV columns: name, email, pan, dob, gross_salary, tds_salary, deduction_80c, deduction_80d, bank_ifsc, bank_account_number

Each valid row → creates user + filing + computes tax + generates JSON automatically.

15. Webhooks

POST /api/itr/webhooks
{
  "url": "https://your-app.com/itr-events",
  "secret": "hmac-secret-key",
  "events": ["filing.calculated", "filing.json_generated"]
}

Events: filing.created | filing.calculated | filing.json_generated | filing.downloaded | penalty.calculated | bulk.completed | bulk.failed

Each delivery sends X-ITR-Signature: sha256=<hmac> for verification. Auto-retries 3 times on failure.

GET  /api/itr/webhooks/events       ← List all event types
POST /api/itr/webhooks/{id}/test    ← Send test ping
GET  /api/itr/webhooks/{id}/logs    ← Delivery history

16. Eligibility Validation

Set extra_flags when creating a filing:

{
  "extra_flags": {
    "is_director": false,
    "holds_unlisted_shares": false,
    "esop_tax_deferred": false,
    "has_foreign_assets": false,
    "tds_194n": false,
    "agricultural_income": 0
  }
}
GET /api/itr/filings/{id}/eligibility?form_type=ITR-1
GET /api/itr/tax/eligibility-criteria
Condition ITR-1 ITR-4
Director in a company ❌ Cannot ❌ Cannot
Holds unlisted shares ❌ Cannot ❌ Cannot
Foreign assets ❌ Cannot ❌ Cannot
ESOP tax deferral ❌ Cannot ❌ Cannot
TDS u/s 194N ❌ Cannot ✅ Can
Agricultural income > ₹5,000 ✅ Can ❌ Cannot
Income > ₹50 lakh ❌ Cannot ❌ Cannot

If ineligible, generate-json returns 422 with clear reasons.

17. Complete API Reference

Public (No Auth)

Method Endpoint Description
POST /api/itr/register Register user
POST /api/itr/login Login, get JWT
GET /api/itr/tax/slabs New Regime slabs AY 2026-27
POST /api/itr/tax/calculate Quick tax preview
GET /api/itr/tax/eligibility-criteria Eligibility rules reference
GET /api/itr/tax/presumptive-limits 44AD/44ADA/44AE limits
GET /api/itr/tax/depreciation-blocks Depreciation asset blocks
GET /api/itr/bulk/template CSV template download
GET /api/itr/cii-table Cost Inflation Index table

Auth

Method Endpoint Description
GET /api/itr/me Profile
PUT /api/itr/me Update profile
POST /api/itr/logout Logout
POST /api/itr/refresh Refresh JWT

Filings (All Forms)

Method Endpoint Description
GET /api/itr/filings List
POST /api/itr/filings Create
GET/PUT/DELETE /api/itr/filings/{id} Read / Update / Delete
POST /api/itr/filings/{id}/calculate Compute tax
GET /api/itr/filings/{id}/summary Summary
GET /api/itr/filings/{id}/eligibility Eligibility check
POST /api/itr/filings/{id}/generate-json Generate ITR-1 JSON
GET /api/itr/filings/{id}/download-json Download JSON

ITR-2

Method Endpoint
GET/POST /api/itr/filings/{id}/house-properties
PUT/DELETE /api/itr/filings/{id}/house-properties/{prop}
POST /api/itr/filings/{id}/house-properties/calculate
GET/POST /api/itr/filings/{id}/capital-gains
PUT/DELETE /api/itr/filings/{id}/capital-gains/{entry}
POST /api/itr/filings/{id}/capital-gains/calculate
POST /api/itr/filings/{id}/itr2/details
POST /api/itr/filings/{id}/itr2/generate-json

ITR-3

Method Endpoint
GET/POST /api/itr/filings/{id}/business
PUT/DELETE /api/itr/filings/{id}/business/{bid}
POST /api/itr/filings/{id}/business/{bid}/expenses
DELETE /api/itr/filings/{id}/business/{bid}/expenses/{eid}
GET/POST /api/itr/filings/{id}/depreciation
POST /api/itr/filings/{id}/depreciation/calculate
POST /api/itr/filings/{id}/fno
GET/POST /api/itr/filings/{id}/losses
DELETE /api/itr/filings/{id}/losses/{lid}
POST /api/itr/filings/{id}/calculate-business
POST /api/itr/filings/{id}/generate-json-itr3

ITR-4

Method Endpoint
GET/POST /api/itr/filings/{id}/presumptive
DELETE /api/itr/filings/{id}/presumptive/{pid}
POST /api/itr/filings/{id}/calculate-presumptive
POST /api/itr/filings/{id}/generate-json-itr4

Upload & Compare

Method Endpoint
POST /api/itr/upload-json
GET /api/itr/uploads
GET/DELETE /api/itr/uploads/{id}
POST /api/itr/uploads/{id}/import
GET /api/itr/compare/{filing_id}

26AS / AIS

Method Endpoint
GET /api/itr/import
POST /api/itr/import/26as
GET /api/itr/import/{id}
POST /api/itr/import/{id}/reconcile

Penalty

Method Endpoint
POST /api/itr/filings/{id}/penalty/calculate
GET /api/itr/filings/{id}/penalty

Bulk

Method Endpoint
POST /api/itr/bulk/upload
GET /api/itr/bulk/{job_id}/status
GET /api/itr/bulk/{job_id}/errors
GET /api/itr/bulk/{job_id}/download-csv-summary

Webhooks

Method Endpoint
GET /api/itr/webhooks/events
GET/POST /api/itr/webhooks
DELETE /api/itr/webhooks/{id}
POST /api/itr/webhooks/{id}/test
GET /api/itr/webhooks/{id}/logs

18. Database Tables

Table Purpose
itr_users Taxpayer accounts
itr_filings Core filing data (all forms)
capital_gain_entries STCG/LTCG per transaction
house_properties Multiple properties
itr2_details ITR-2 extra incomes & deductions
presumptive_details 44AD/ADA/AE (ITR-4)
business_incomes Business P&L (ITR-3)
business_expenses Itemized expenses
depreciation_entries Block-wise WDV depreciation
fno_trading F&O trading (with futures/options split)
loss_brought_forward Carry-forward losses
balance_sheet_assets BS assets (ITR-3)
balance_sheet_liabilities BS liabilities (ITR-3)
penalty_calculations 234A/B/C/F results
form26as_imports AIS/26AS data
itr_json_uploads Portal JSON uploads
bulk_filing_jobs CSV bulk jobs
bulk_filing_errors Per-row bulk errors
webhook_subscriptions Webhook URLs
webhook_delivery_logs Delivery history

19. Tax Calculation — New Regime AY 2026-27

Slabs

Income Range Rate
Up to ₹4,00,000 0%
₹4,00,001 – ₹8,00,000 5%
₹8,00,001 – ₹12,00,000 10%
₹12,00,001 – ₹16,00,000 15%
₹16,00,001 – ₹20,00,000 20%
₹20,00,001 – ₹24,00,000 25%
Above ₹24,00,000 30%

Health & Education Cess: 4% on tax amount

Rebate u/s 87A: Full rebate (max ₹60,000) if total income ≤ ₹12,00,000 → effective zero tax

Standard Deduction: ₹75,000 automatically applied from salary

Not allowed: 80C, 80D, 80TTA, HRA exemption, Home Loan Principal repayment

Example: ₹12L Salary

Gross Salary:          ₹12,00,000
Standard Deduction:    ₹   75,000
Net Salary:            ₹11,25,000
Taxable Income:        ₹11,25,000
Tax (slabs):           ₹   57,500
Rebate 87A:            ₹   57,500  (income ≤ ₹12L → full rebate)
Tax After Rebate:      ₹        0
Cess:                  ₹        0
Total Tax:             ₹        0

Example: ₹15L Salary

Gross Salary:          ₹15,00,000
Standard Deduction:    ₹   75,000
Net Salary:            ₹14,25,000
Taxable Income:        ₹14,25,000
Tax (slabs):           ₹   93,750
Rebate 87A:            ₹        0  (income > ₹12L)
Cess @ 4%:             ₹    3,750
Total Tax:             ₹   97,500

20. Complete Workflow Guides

ITR-1 (Salaried)

POST /register  →  POST /login  →  POST /filings
→  GET  /filings/{id}/eligibility?form_type=ITR-1
→  POST /filings/{id}/calculate
→  GET  /filings/{id}/summary
→  POST /filings/{id}/generate-json
→  GET  /filings/{id}/download-json
   Upload ITR1_PAN_202627_ID.json at incometax.gov.in

ITR-4 (Presumptive)

POST /filings  →  POST /filings/{id}/presumptive
→  POST /filings/{id}/calculate
→  POST /filings/{id}/calculate-presumptive
→  POST /filings/{id}/generate-json-itr4
→  GET  /filings/{id}/download-json

ITR-3 (Business)

POST /filings
→  POST /filings/{id}/business         (add each business)
→  POST /filings/{id}/business/{id}/expenses
→  POST /filings/{id}/depreciation     (add asset blocks)
→  POST /filings/{id}/fno              (if F&O trader)
→  POST /filings/{id}/losses           (if carry-forward losses)
→  POST /filings/{id}/calculate
→  POST /filings/{id}/calculate-business
→  POST /filings/{id}/depreciation/calculate
→  POST /filings/{id}/generate-json-itr3
→  GET  /filings/{id}/download-json

Portal JSON → Import → Reconcile

GET  /bulk/template  →  fill CSV  →  POST /bulk/upload
POST /upload-json                  →  POST /uploads/{id}/import
POST /import/26as                  →  POST /import/{id}/reconcile
GET  /compare/{filing_id}

Important Notes

  • Amounts: All in INR as integers (no paise/decimals)
  • PAN format: AAAAA9999A (5 letters, 4 digits, 1 letter)
  • IFSC format: ABCD0123456 (4 letters, 0, 6 alphanumeric)
  • No direct e-filing: Generated JSON must be uploaded manually at incometax.gov.in
  • New Regime only: Old Regime removed as of AY 2026-27
  • Due dates AY 2026-27: July 31, 2026 (ITR-1/2/4) | August 31, 2026 (ITR-3 no audit)

License

MIT © Susheel Kumar