ITR Filing Fee Schedule AY 2026–27

💼 Salaried individuals — ITR-1 / ITR-2

#	Income sources covered	Fee
1	Salary + Interest income	₹1,000
2	Salary + Interest + Rental income	₹1,500
3	Salary + Interest + Rental + Capital gains (STCG & LTCG)	₹2,000
4	Salary + Interest + Rental + Capital gains + Crypto + Gaming income Subject to data provided by client	₹3,000

🏪 Presumptive business income 44AD — ITR-4 | Turnover up to ₹50 lakhs

#	Income sources covered	Fee
5	Business (44AD) + Interest income Without P&L & Balance Sheet	₹1,000
6	Business (44AD) + Interest income With P&L & Balance Sheet	₹1,500
7	Business (44AD) + Interest + Rental income With P&L & Balance Sheet	₹1,800
8	Business (44AD) + Interest + Rental + Capital gains (STCG & LTCG) With P&L & Balance Sheet	₹2,500
9	Business (44AD) + Interest + Rental + Capital gains + Crypto + Gaming income With P&L & Balance Sheet Subject to data provided by client	₹3,500

🏢 Presumptive business income 44AD — ITR-4 | Turnover up to ₹1 crore

#	Income sources covered	Fee
10	Business (44AD) + Interest income With P&L & Balance Sheet	₹2,500
11	Business (44AD) + Interest + Rental income With P&L & Balance Sheet	₹2,800
12	Business (44AD) + Interest + Rental + Capital gains (STCG & LTCG) With P&L & Balance Sheet	₹3,500
13	Business (44AD) + Interest + Rental + Capital gains + Crypto + Gaming income With P&L & Balance Sheet Subject to data provided by client	₹4,500
14	Turnover above ₹1 crore — customised pricing Based on turnover, nature of business & compliances	On request

⚕️ Profession income (doctors, lawyers, CAs, consultants, freelancers) — ITR-3

#	Income sources covered	Fee
15	Profession + Interest income P&L & Balance Sheet included Turnover up to ₹25 lakhs	₹2,500
16	Profession + Interest + Rental income P&L & Balance Sheet included Turnover up to ₹25 lakhs	₹3,000
17	Profession + Interest + Rental + Capital gains (STCG & LTCG) P&L & Balance Sheet included Turnover up to ₹25 lakhs	₹4,000
18	Profession + Interest + Rental + Capital gains + Crypto + Gaming income P&L & Balance Sheet included Subject to data provided by client	₹5,000

📈 Regular business income (non-presumptive, no tax audit) — ITR-3

#	Income sources covered	Fee
19	Business + Interest income P&L & Balance Sheet included Turnover up to ₹25 lakhs	₹2,500
20	Business + Interest income P&L & Balance Sheet included Turnover ₹25 lakhs – ₹1 crore	₹4,000
21	Business + Interest + Rental income P&L & Balance Sheet included Turnover ₹25 lakhs – ₹1 crore	₹4,500
22	Business + Interest + Rental + Capital gains (STCG & LTCG) P&L & Balance Sheet included Turnover ₹25 lakhs – ₹1 crore	₹5,500
23	Business + Interest + Rental + Capital gains + Crypto + Gaming income P&L & Balance Sheet included Turnover ₹25 lakhs – ₹1 crore	₹6,500
24	Business + Interest + Rental + Capital gains + Crypto + Gaming income P&L & Balance Sheet included Turnover ₹1 crore – ₹2 crore	₹8,000
25	Turnover above ₹2 crore — customised pricing Based on turnover, nature of business & compliances	On request

📊 F&O / Intraday / Trading income — add-on to base plan (ITR-3)

#	Service / income type	Add-on fee
A	F&O income — futures & options (non-speculative business income) Separate broker P&L statement required \| Fees vary by trade volume & brokers	₹1,500 – ₹2,000
B	Intraday / speculative trading income Treated as speculative business income \| Separate reporting required	₹1,000 – ₹1,500
C	F&O + Intraday both Combined trading P&L preparation & reconciliation	₹2,500 – ₹3,000

➕ Other add-on services (applicable to all ITR types)

#	Service	Add-on fee
D	Partner in partnership firm / LLP — share of profit reporting Requires firm's financials & Form 3CB/3CD if applicable	₹500 – ₹1,000
E	Depreciation working on business / professional assets Machinery, computers, vehicles, furniture etc.	₹500
F	GST reconciliation (books vs GSTR-1 / GSTR-3B) For GST-registered clients	₹1,000 – ₹2,000
G	Advance tax working & 234B / 234C interest calculation Applicable where advance tax liability exists	₹500
H	Revised return filing — section 139(5) Within prescribed time limit	₹500 – ₹1,000
I	Notice / scrutiny handling — response to IT department	Customised

📋 Tax audit — section 44AB | Fee is entirely separate from ITR filing fee

#	Applicability	Fee
J	Business turnover exceeds ₹1 crore (non-cash) or ₹10 crore (cash) — Form 3CB & 3CD Quoted based on turnover, nature of business & audit complexity \| Separate from ITR filing fee	Customised quote
K	Professional turnover exceeds ₹50 lakhs — Form 3CB & 3CD Quoted based on nature of profession & records maintained \| Separate from ITR filing fee	Customised quote

📌 Notes & Terms

•All fees are exclusive of GST as applicable.

•P&L and Balance Sheet preparation is mandatory for all ITR-3 plans and is always included in the plan fee.

•F&O, intraday, crypto and gaming income fees depend on volume of transactions and data provided by client.

•All required documents (books, bank statements, TDS certificates, broker P&L) must be submitted before filing commences.

•Tax audit (44AB) fee is quoted separately and is not included in any of the above plans.

•SAR Associate and Co. will not be responsible for late fees, interest or penalties arising due to delay in submission of documents by the client.

•Advance payment required before commencement of any filing work.

•Revised return & notice / scrutiny handling are charged separately as per add-on rates above.

For SAR Associate and Co.

Rehan Shaikh

Proprietor – SAR Associate and Co.

Thank you for your continued trust in SAR Associate and Co.
For queries: support@sarfiling.in
+91 900 447 4141 | +91 22 6971 0164