ITR Forms AY 2026-27 Practitioner Advisory: Why FY 2025-26 Returns Are Still 1961 Act Returns Under Section 536 of the Income-tax Act 2025, the Seven-Form Map, and the Ten-Step Filing Season Sprint
ITR forms for AY 2026-27 are 1961 Act forms because Section 536 saves FY 2025-26 income under the earlier statute. Schedule references, Section 115BAC new regime, Schedule CG indexation, Schedule TDS section codes, and filing due dates (July 31, October 31, November 30) all continue under the 1961 Act. Ten-step filing season sprint plus five-Q client FAQ.