ITR Forms Notified: Here’s What CAs Can Charge for Filing Returns by Category

The income tax returns forms are released by the Central Board of Direct Taxes ( CBDT ). As far as today, the forms ITR 1, ITR 3 and ITR 4 are notified for the Assessment Year 2025-26. With the new Income Tax Return ( ITR ) forms notified, taxpayers and professionals alike are keen to understand the fee structure for Chartered Accountants ( CAs ) assisting in return filing.

Also read: CBDT Notifies Revised ITR-3 Form for AY 2025-26

The Institute of Chartered Accountants of India ( ICAI ) has issued a Minimum Recommended Scale of Fees for various professional assignments, including ITR filing, to ensure fair compensation and standardization across the profession. Here’s a breakdown of what CAs can charge for filing returns, categorized by city and taxpayer type, based on the latest ICAI recommendations. Taxpayers should clarify the scope of work and obtain a fee quote before engaging a CA.

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Also read: Income Tax Return: Major Changes in New ITR Forms ITR-1 and ITR-4

The ICAI’s Committee for Members in Practice (CMP) recommends minimum fees for CAs, differentiated by the complexity of the work, taxpayer category, and city classification (Class A, B, and C). These recommendations are not mandatory but serve as a baseline to strengthen small and medium practitioners.

	Taxpayer Category / Type of Return	Class A Cities (₹)	Class B Cities (₹)	Class C Cities (₹)
1)	For Individuals/HUFs…etc.
a)	Filing of Return of Income with Salary/Other Sources/Share of Profit	8000/- & above	6000/- & above	4000/- & above
b)	Filing of Return of Income with detailed Capital Gain working
	i) Less than 10 Transactions (For Shares & Securities)	11,000/-& above	8,000/- & above	5,000/- & above
	ii) More than 10 Transactions (For Shares & Securities)	17000/- & above	12,000/- & above	8,000/- & above
c)	Filling on Return of Income for Capital Gain on Immovable property	32,000/- & above	22,000/- & above	15,000/- & above
d)	Filling on Return of Income with Preparation of Bank Summary, Capital A/c & Balance Sheet.	12,000/- & above	9,000/- & above	6,000/- & above
2)	(a)Partnership Firms/Sole Proprietor with Advisory Services	15,000/- & above	10,000/- & above	8,000/- & above
	(b) Minor’s IT Statement	8,000/- & above	6,000/- & above	4,000/- & above
	(c ) Private Ltd. Company
	(i) Active	25,000/- & above	18,000/- & above	12,000/- & above
	(ii) Defunct	12,000/- & above	9,000/- & above	6,000/- & above
	(d) Public Ltd
	(i) Active	65,000/- & above	45,000/- & above	30,000/- & above
	(ii) Defunct	25,000/- & above	18,000/- & above	12,000/- & above

Note: Fees are exclusive of GST and out-of-pocket expenses, which are charged separately. Actual fees may be higher depending on the complexity and time involved.

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Additional filing / Compliance Charges

Taxpayer Category / Type of Return	Class A Cities (₹)	Class B Cities (₹)	Class C Cities (₹)
TDS/TCS Return (≤5 entries, per form)	4,000/- & above	3,000/- & above	2,000/- & above
TDS/TCS Return (>5 entries, per form)	9,000/- & above	7,000/- & above	5,000/- & above
Form 15H/G (per set)	4,000/- & above	3,000/- & above	2,000/- & above
Form No. 49-A/49-B	4,000/- & above	3,000/- & above	2,000/- & above
Any other Forms filed under the Income Tax Act	4,000/- & above	3,000/- & above	2,000/- & above

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