{"id":61155,"date":"2026-09-23T10:25:07","date_gmt":"2026-09-23T10:25:07","guid":{"rendered":"https:\/\/www.haritanjaliexpress.com\/?p=61155"},"modified":"2026-09-23T10:25:40","modified_gmt":"2026-09-23T10:25:40","slug":"cait-%e0%a4%a8%e0%a5%87-%e0%a4%b5%e0%a4%bf%e0%a4%a4%e0%a5%8d%e0%a4%a4-%e0%a4%ae%e0%a4%82%e0%a4%a4%e0%a5%8d%e0%a4%b0%e0%a5%80-%e0%a4%95%e0%a5%8b-%e0%a4%b2%e0%a4%bf%e0%a4%96%e0%a4%be-%e0%a4%aa%e0%a4%a4","status":"publish","type":"post","link":"https:\/\/www.haritanjaliexpress.com\/?p=61155","title":{"rendered":"CAIT \u0928\u0947 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0915\u094b \u0932\u093f\u0916\u093e \u092a\u0924\u094d\u0930 \u091f\u0948\u0915\u094d\u0938 \u0911\u0921\u093f\u091f \u0914\u0930 \u0906\u0908\u091f\u0940\u0906\u0930 \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0902\u0924\u093f\u092e \u0924\u093f\u0925\u093f \u0926\u094b \u092e\u0939\u0940\u0928\u0947 \u092c\u095d\u093e\u0928\u0947 \u0915\u0940 \u092e\u093e\u0902\u0917"},"content":{"rendered":"

\u0915\u0948\u091f.\u0938\u0940.\u091c\u0940. \u091a\u0948\u092a\u094d\u091f\u0930.\u092a\u094d\u0930\u0947.\u0935\u093f.\u0915\u094d\u0930.\/15\/09\/2026-27 \u0926\u093f\u0928\u093e\u0902\u0915\u0903- 23.09.2026<\/p>\n

\u0926\u0947\u0936 \u0915\u0947 \u0938\u092c\u0938\u0947 \u092c\u095c\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0938\u0902\u0917\u0920\u0928 \u0915\u0928\u094d\u092b\u0947\u0921\u0930\u0947\u0936\u0928 \u0911\u092b \u0911\u0932 \u0907\u0902\u0921\u093f\u092f\u093e \u091f\u094d\u0930\u0947\u0921\u0930\u094d\u0938 (CAIT) \u0915\u0947 \u0928\u0947\u0936\u0928\u0932 \u0935\u093e\u0907\u0938 \u091a\u0947\u092f\u0930\u092e\u0947\u0928 \u090f\u0935\u0902 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u0932\u094d\u092f\u093e\u0923 \u092c\u094b\u0930\u094d\u0921 \u0915\u0947 \u0938\u0926\u0938\u094d\u092f \u0936\u094d\u0930\u0940 \u0905\u092e\u0930 \u092a\u093e\u0930\u0935\u093e\u0928\u0940, \u091b\u0924\u094d\u0924\u0940\u0938\u0917\u095d \u0907\u0915\u093e\u0908 \u0915\u0947 \u091a\u0947\u092f\u0930\u092e\u0947\u0928 \u0936\u094d\u0930\u0940 \u091c\u093f\u0924\u0947\u0928\u094d\u0926\u094d\u0930 \u0926\u094b\u0936\u0940, \u0936\u094d\u0930\u0940 \u0935\u093f\u0915\u094d\u0930\u092e \u0938\u093f\u0902\u0939\u0926\u0947\u0935, \u092a\u094d\u0930\u0926\u0947\u0936 \u0905\u0927\u094d\u092f\u0915\u094d\u0937 \u0936\u094d\u0930\u0940 \u092a\u0930\u092e\u093e\u0928\u0902\u0926 \u091c\u0948\u0928, \u0935\u093e\u0907\u0938 \u091a\u0947\u092f\u0930\u092e\u0947\u0928 \u0936\u094d\u0930\u0940 \u0938\u0941\u0930\u093f\u0928\u094d\u0926\u0930 \u0938\u093f\u0902\u0939, \u0936\u094d\u0930\u0940 \u091c\u0940\u0935\u0924 \u092c\u091c\u093e\u091c, \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0939\u093e\u092e\u0902\u0924\u094d\u0930\u0940 \u0936\u094d\u0930\u0940 \u0905\u0935\u0928\u0940\u0924 \u0938\u093f\u0902\u0939, \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u094b\u0937\u093e\u0927\u094d\u092f\u0915\u094d\u0937 \u0936\u094d\u0930\u0940 \u0935\u093f\u091c\u092f \u092a\u091f\u0947\u0932, \u0915\u093e\u0930\u094d\u092f\u0915\u093e\u0930\u0940 \u0905\u0927\u094d\u092f\u0915\u094d\u0937 \u0936\u094d\u0930\u0940 \u0930\u093e\u091c\u0947\u0928\u094d\u0926\u094d\u0930 \u091c\u0917\u094d\u0917\u0940, \u0936\u094d\u0930\u0940 \u0935\u093e\u0938\u0941 \u092e\u093e\u0916\u0940\u091c\u093e, \u0936\u094d\u0930\u0940 \u0930\u093e\u092e \u092e\u0902\u0927\u093e\u0928, \u0936\u094d\u0930\u0940 \u092d\u0930\u0924 \u091c\u0948\u0928, \u0936\u094d\u0930\u0940 \u0930\u093e\u0915\u0947\u0936 \u0913\u091a\u0935\u093e\u0928\u0940 \u090f\u0935\u0902 \u0936\u094d\u0930\u0940 \u0936\u0902\u0915\u0930 \u092c\u091c\u093e\u091c \u0928\u0947 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0930\u0942\u092a \u0938\u0947 \u092c\u0924\u093e\u092f\u093e \u0915\u093f \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0936\u0940\u0930\u094d\u0937 \u0938\u0902\u0917\u0920\u0928 \u0915\u0949\u0928\u094d\u092b\u0947\u0921\u0930\u0947\u0936\u0928 \u0911\u092b \u0911\u0932 \u0907\u0902\u0921\u093f\u092f\u093e \u091f\u094d\u0930\u0947\u0921\u0930\u094d\u0938 (CAIT) \u0928\u0947 \u092e\u093e\u0928\u0928\u0940\u092f \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u090f\u0935\u0902 \u0905\u0927\u094d\u092f\u0915\u094d\u0937, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u092c\u094b\u0930\u094d\u0921 (CBDT) \u0915\u094b \u090f\u0915 \u0914\u092a\u091a\u093e\u0930\u093f\u0915 \u091c\u094d\u091e\u093e\u092a\u0928 \u092d\u0947\u091c\u0915\u0930 \u0906\u0915\u0932\u0928 \u0935\u0930\u094d\u0937 2026-27 (\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 2025-26) \u0915\u0947 \u0932\u093f\u090f \u091f\u0948\u0915\u094d\u0938 \u0911\u0921\u093f\u091f \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0914\u0930 \u0906\u0908\u091f\u0940\u0906\u0930 (ITR) \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0902\u0924\u093f\u092e \u0924\u093f\u0925\u093f \u0915\u094b 2 \u092e\u0939\u0940\u0928\u0947 \u0906\u0917\u0947 \u092c\u095d\u093e\u0928\u0947 \u0915\u093e \u092a\u0941\u0930\u091c\u094b\u0930 \u0906\u0917\u094d\u0930\u0939 \u0915\u093f\u092f\u093e \u0939\u0948\u0964<\/p>\n

\u0915\u0928\u094d\u092b\u0947\u0921\u0930\u0947\u0936\u0928 \u0911\u092b \u0911\u0932 \u0907\u0902\u0921\u093f\u092f\u093e \u091f\u094d\u0930\u0947\u0921\u0930\u094d\u0938 (CAIT) \u0915\u0947 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0909\u092a\u093e\u0927\u094d\u092f\u0915\u094d\u0937 \u0905\u092e\u0930 \u092a\u093e\u0930\u0935\u093e\u0928\u0940 \u0928\u0947 \u092c\u0924\u093e\u092f\u093e \u0915\u093f \u0906\u092f\u0915\u0930 \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u0940 \u0924\u0915\u0928\u0940\u0915\u0940 \u0915\u092e\u093f\u092f\u094b\u0902, \u092f\u0942\u091f\u093f\u0932\u093f\u091f\u0940\u091c \u0915\u0947 \u0926\u0947\u0930 \u0938\u0947 \u091c\u093e\u0930\u0940 \u0939\u094b\u0928\u0947 \u0914\u0930 TDS\/TCS \u0921\u0947\u091f\u093e \u0915\u0947 \u092e\u093f\u0932\u093e\u0928 \u092e\u0947\u0902 \u0906 \u0930\u0939\u0940 \u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u0915\u0920\u093f\u0928\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0926\u0947\u0936 \u092d\u0930 \u0915\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0914\u0930 \u0915\u0930 \u0938\u0932\u093e\u0939\u0915\u093e\u0930 \u092d\u093e\u0930\u0940 \u0926\u092c\u093e\u0935 \u092e\u0947\u0902 \u0939\u0948\u0902\u0964<\/p>\n

CAIT \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0940 \u0917\u0908 \u092a\u094d\u0930\u092e\u0941\u0916 \u092e\u093e\u0902\u0917\u0947\u0902:-<\/p>\n

\u091f\u0948\u0915\u094d\u0938 \u0911\u0921\u093f\u091f \u0930\u093f\u092a\u094b\u0930\u094d\u091f (Form 3CA\/3CB\u20133CD):- \u0905\u0902\u0924\u093f\u092e \u0924\u093f\u0925\u093f 30 \u0938\u093f\u0924\u0902\u092c\u0930 2026 \u0938\u0947 \u092c\u095d\u093e\u0915\u0930 30 \u0928\u0935\u0902\u092c\u0930 2026 \u0915\u0940 \u091c\u093e\u090f\u0964<\/p>\n

\u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\u0928 (\u0911\u0921\u093f\u091f \u0915\u0947\u0938):- \u0905\u0902\u0924\u093f\u092e \u0924\u093f\u0925\u093f 31 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 2026 \u0938\u0947 \u092c\u095d\u093e\u0915\u0930 31 \u0926\u093f\u0938\u0902\u092c\u0930 2026 \u0915\u0940 \u091c\u093e\u090f\u0964<\/p>\n

\u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u092a\u094d\u0930\u093e\u0907\u091c\u093f\u0902\u0917 \u092e\u093e\u092e\u0932\u0947:- \u092b\u0949\u0930\u094d\u092e 3 CEB \u090f\u0935\u0902 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093f\u091f\u0930\u094d\u0928 \u0915\u0947 \u0932\u093f\u090f \u0924\u093f\u0925\u093f \u092c\u095d\u093e\u0915\u0930 31 \u0926\u093f\u0938\u0902\u092c\u0930 2026 \u090f\u0935\u0902 31 \u091c\u0928\u0935\u0930\u0940 2027 \u0915\u0940 \u091c\u093e\u090f\u0964<\/p>\n

\u0924\u093f\u0925\u093f \u092c\u095d\u093e\u0928\u0947 \u0915\u0947 \u092e\u0941\u0916\u094d\u092f \u0915\u093e\u0930\u0923:-<\/p>\n

\u092a\u094b\u0930\u094d\u091f\u0932 \u0935 \u092f\u0942\u091f\u093f\u0932\u093f\u091f\u0940 \u0915\u0940 \u0926\u0947\u0930\u0940:- \u0911\u0921\u093f\u091f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0906\u0908\u091f\u0940\u0906\u0930 (ITR – 3, 5, 6) \u0915\u0940 \u0911\u0928\u0932\u093e\u0907\u0928\/\u0911\u092b\u0932\u093e\u0907\u0928 \u092f\u0942\u091f\u093f\u0932\u093f\u091f\u0940 \u0915\u093e\u092b\u0940 \u0926\u0947\u0930 \u0938\u0947 (\u0905\u0917\u0938\u094d\u0924 2026 \u092e\u0947\u0902) \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u0930\u093e\u0908 \u0917\u0908, \u091c\u093f\u0938\u0938\u0947 \u0938\u0940\u090f (CA) \u0914\u0930 \u090f\u0915\u093e\u0909\u0902\u091f\u0947\u0902\u091f\u094d\u0938 \u0915\u094b \u0915\u093e\u092e \u0915\u0930\u0928\u0947 \u0915\u093e \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0938\u092e\u092f \u0928\u0939\u0940\u0902 \u092e\u093f\u0932\u093e\u0964<\/p>\n

Form 26AS \u0914\u0930 AIS \u092e\u0947\u0902 \u0935\u093f\u0938\u0902\u0917\u0924\u093f\u092f\u093e\u0902:- \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0914\u0930 \u092c\u0948\u0902\u0915\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093e\u091f\u0947 \u0917\u090f TDS\/TCS \u0915\u093e \u0935\u093f\u0935\u0930\u0923 26A \u0914\u0930 AIS \u092e\u0947\u0902 \u0938\u092e\u092f \u092a\u0930 \u092f\u093e \u0938\u0939\u0940 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u092a\u094d\u0930\u0926\u0930\u094d\u0936\u093f\u0924 \u0928 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u092e\u093f\u0932\u093e\u0928 (Reconciliation) \u092e\u0947\u0902 \u0915\u093e\u092b\u0940 \u0938\u092e\u092f \u0932\u0917 \u0930\u0939\u093e \u0939\u0948\u0964<\/p>\n

\u0928\u090f \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u093e \u092c\u094b\u091d:- \u091b\u094b\u091f\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0914\u0930 \u090f\u092e\u090f\u0938\u090f\u092e\u0908 (MSME) \u092a\u0930 \u0927\u093e\u0930\u093e 43 B(h) (\u090f\u092e\u090f\u0938\u090f\u092e\u0908 \u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u093f\u092f\u092e) \u0914\u0930 \u0928\u090f (TDS\/TCS ) \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0911\u0921\u093f\u091f \u0930\u093f\u092a\u094b\u0930\u094d\u091f (Form 3CD) \u092e\u0947\u0902 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u094b \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n

\u0924\u094d\u092f\u094b\u0939\u093e\u0930\u0940 \u0938\u0940\u091c\u0928 \u0905\u0915\u094d\u091f\u0942\u092c\u0930 \u0914\u0930 \u0928\u0935\u0902\u092c\u0930 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0928\u0935\u0930\u093e\u0924\u094d\u0930\u093f, \u0926\u0936\u0939\u0930\u093e \u0914\u0930 \u0926\u093f\u0935\u093e\u0932\u0940 \u091c\u0948\u0938\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0924\u094d\u092f\u094b\u0939\u093e\u0930 \u0939\u0948\u0902, \u091c\u094b \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u0932 \u0915\u093e \u0938\u092c\u0938\u0947 \u0935\u094d\u092f\u0938\u094d\u0924 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0938\u092e\u092f \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n

CAIT \u0915\u0947 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0909\u092a\u093e\u0927\u094d\u092f\u0915\u094d\u0937 \u0936\u094d\u0930\u0940 \u0905\u092e\u0930 \u092a\u093e\u0930\u0935\u093e\u0928\u0940 \u0928\u0947 \u0938\u0930\u0915\u093e\u0930 \u0938\u0947 \u0917\u0941\u0939\u093e\u0930 \u0932\u0917\u093e\u0908 \u0939\u0948 \u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0905\u0928\u0941\u091a\u093f\u0924 \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u0947 (Penalty) \u0914\u0930 \u092c\u094d\u092f\u093e\u091c \u0915\u0947 \u0926\u092c\u093e\u0935 \u0938\u0947 \u092c\u091a\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f 30 \u0938\u093f\u0924\u0902\u092c\u0930 2026 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0924\u093f\u0925\u093f \u092c\u095d\u093e\u0928\u0947 \u0915\u0940 \u0906\u0927\u093f\u0915\u093e\u0930\u093f\u0915 \u0918\u094b\u0937\u0923\u093e \u0915\u0940 \u091c\u093e\u090f\u0964<\/p>\n

\u0927\u0928\u094d\u092f\u0935\u093e\u0926<\/p>\n

\u0905\u0935\u0928\u0940\u0924 \u0938\u093f\u0902\u0939
\n\u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0939\u093e\u092e\u0902\u0924\u094d\u0930\u0940
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