Quick Update – AY 2025-26

The Income-Tax Department has rolled out two much-awaited features on the e-Filing portal (incometax.gov.in):

1. ITR-2 now live for online filing

From 18 July 2025, individuals and HUFs with capital gains, multiple house properties, foreign income/assets, or crypto gains can submit ITR-2 entirely in-portal. Key data—salary, interest, capital-gain scrip-wise details, AIS/TIS items—auto-populate, leaving you mainly to review and confirm.

2. Revised Tax-Audit Forms 3CA-3CD & 3CB-3CD enabled

Audit reports now reflect changes notified via CBDT Notification No. 23/2025 (F. No. 370142/10/2025-TPL). The common utility has been patched; CAs can upload reports for FY 2024-25 (AY 2025-26) without work-arounds. Updates include:

• New breakup table in Clause 44 (GST reconciliation)
• Additional reporting on turnover variance & UDIN
• Streamlined digital signature block

Make sure your audit working papers align with the revised schema before the statutory due date (30 Sep 2025).

---

Action Points

Stakeholder	What to do next
Taxpayers using ITR-2	Log in → “File Return” → verify pre-filled schedules → e-Verify.
Businesses/Professionals under tax audit	Update utilities, get ledgers ready for the new Clause 44 split, and plan e-submission with your CA.
CAs/Consultants	Download latest utilities, brief clients on additional data asks, and schedule sign-offs early to avoid September traffic.

---