The income tax return filing season concluded with over 5.9 crore returns filed by the 31 July 2026 deadline for ITR-1 and ITR-2 forms. According to reports from Mint, this deadline passed without extension for salaried employees, pensioners, students, and individuals with multiple income sources. However, taxpayers using ITR-3 and ITR-4 forms have extended deadlines - 31 August 2026 for ITR-3 (freelance/business income without audit) and 31 October 2026 for ITR-4 (business/professional income requiring audit). Those who missed the deadline can still file delayed returns by 31 December 2026 with applicable penalties.
Salaried employees filing ITR-1 or ITR-2 forms can claim tax-free reimbursements for expenses incurred wholly and exclusively for official duties. As reported by Mint, according to Chartered Accountant Suresh Surana, these include travel and accommodation, local conveyance, business-related telephone or internet usage, and other employer-related expenditure. However, personal or private expenses remain taxable as salary or perquisite, including personal travel, private vehicle use, personal club expenses, and household expenditure borne by the employer.
Employees seeking tax-free reimbursement treatment must maintain comprehensive documentation demonstrating official work purpose. According to CA Surana's guidance reported by Mint, essential records include tax invoices with vendor GSTIN, invoice dates, and itemised descriptions, proof of payment through bank statements or digital receipts, invoices in employee's name for recurring expenses, expense claim forms with employer approvals, and asset purchase invoices for work-related equipment. For internet and telephone expenses, detailed monthly bills showing service period and usage details are required, while work-from-home equipment claims need supporting invoices with employer declarations confirming official business use.
The tax department's e-filing portal remains the official platform for all taxpayers to file returns online, allowing tax payment and submission of statutory forms. As reported by Mint, taxpayers can log in using PAN details, select applicable ITR forms, verify income details, pay taxes when necessary, and complete e-verification. The portal provides pre-filled information based on available records, including Form 16, Annual Information Statement (AIS), and Taxpayer Information Summary (TIS). This digital platform streamlines the filing process while maintaining the requirement for proper documentation support for all tax-free reimbursement claims.
