Log in to the official income tax filing portal using your PAN and password, or create an account via Aadhaar-based OTP. Select the correct ITR form for your income sources, verify the pre-filled salary, interest and deduction details against your Form 16, Form 26AS and AIS, pay any remaining tax, submit the return, and complete e-verification within 30 days. If you have capital gains, multiple Form 16s or business income, getting a chartered accountant to review before filing can help you avoid notices.

For taxpayers whose accounts are not subject to audit, the income tax filing due date for FY 2025-26 is 31 July 2026, unless the government extends it. For cases where an audit is required, the due date is generally around 31 October 2026. You can file a belated return until 31 December 2026, but late fees apply and some deductions may be lost, so filing before the deadline is always better.

Log in to the e-filing portal and go to e-File > Income Tax Returns > View Filed Returns to see where your return stands — submitted, pending for processing, processed, or defective. If a refund is due, you can track it in the same section once the return is processed. Refunds are usually credited within a few weeks of processing, provided your PAN is linked with Aadhaar and your bank account is pre-validated.

In simple words, internal audit is an independent health check of a company's processes, controls and records. It verifies whether the organisation's systems actually work as designed — whether assets are protected, risks are controlled, policies and laws are followed, and errors or frauds are caught early. The findings are reported to management or the audit committee with practical recommendations for improvement.

Start by understanding the process and the risks around it, then identify the key internal controls — authorisations, reconciliations, segregation of duties and system checks — meant to reduce those risks. Test both the design and the operating effectiveness of these controls using walkthroughs, sampling, re-performance and data analysis, document every exception with evidence, and close with a report that ranks issues by risk and suggests corrective actions.

Begin with the audit's scope and objective, then break the process into stages — for example, procurement: requisition, approval, purchase order, goods receipt, invoicing and payment. Under each stage, list the risks, the controls that should exist, the documents or system data you will inspect, and the compliance requirements to be verified. A good checklist is specific, evidence-based and flexible enough to adapt to the process being audited.

Under Section 138 of the Companies Act, 2013, internal audit is mandatory for listed companies and for unlisted companies meeting any one threshold: paid-up share capital of ₹50 crore or more, turnover of ₹200 crore or more, outstanding loans or borrowings of ₹100 crore or more, or public deposits of ₹25 crore or more. LLPs with a contribution of ₹5 crore or more must also have internal audit. Many companies below these limits still opt for internal audit voluntarily to strengthen controls.

Build a strong base in risk, internal controls, process walkthroughs and Excel, and add credentials like CA, CISA (for IT audit) or an MBA in finance. Search for internal audit jobs on portals and LinkedIn using titles like internal auditor, internal audit executive or risk analyst, target the Big Four as well as in-house audit teams of manufacturing, banking and IT companies, and use alumni and professional networks for referrals. Highlight articleship or internship exposure to audits and prepare with mock interviews focused on controls and process scenarios.

After clearing both groups of CA Intermediate, register for CA Final through the ICAI self-service portal by filling the course registration form and paying the CA Final registration fees online — around ₹22,000 for both groups or ₹11,000 for a single group under the current scheme. After registration, you get access to study material and can fill the exam form for your chosen attempt once the window opens. Always confirm the latest fee and eligibility details on the ICAI portal before applying.

Under ICAI's new scheme, the CA Final subjects are six papers: Financial Reporting; Advanced Financial Management; Advanced Auditing, Assurance and Professional Ethics; Direct Tax Laws & International Taxation; Indirect Tax Laws; and Integrated Business Solutions — a multidisciplinary case-study paper with strategic management. Alongside these, students complete self-paced online modules. Review the latest syllabus and study material from ICAI before planning your preparation, as the scheme was revised recently.

IBS stands for Integrated Business Solutions — the sixth paper of CA Final under ICAI's new scheme. It is a multidisciplinary case-study paper with strategic management that tests how well you apply concepts from financial reporting, auditing, taxation, financial management, laws and business strategy to real-world business situations. Since it draws from all subjects, it rewards conceptual clarity across the syllabus rather than rote learning.

Generally, a CA Finalist is a CA student who has cleared both groups of the CA Final exams — or is at the very last stage of the course — and is completing remaining requirements, such as practical training, before applying for ICAI membership. Many students use the title on LinkedIn and resumes to signal that only the final formalities separate them from becoming a full chartered accountant.

ICAI holds CA Final exams twice a year, with one attempt around May and another around November. The exact CA Final exam dates for each 2026 attempt are announced through ICAI's exam calendar, and the exam form window usually opens a few weeks before the exams. Since dates and form deadlines can shift, track ICAI's official announcements rather than relying on old notifications.

ICAI typically declares the CA Final result about two months after the exams, so the May attempt result is generally expected around July and the November attempt around January. The CA Final passing percentage varies with every attempt and is announced along with the result. To pass a group, you normally need at least 40 marks in each paper and 50% in aggregate.

ICAI provides the complete CA Final study material free of cost on its Board of Studies (BOS) knowledge portal — chapter-wise PDFs, the full syllabus, past question papers, revision test papers (RTPs), mock test papers (MTPs) and suggested answers. Always download the latest edition matching the current scheme, as older material may not reflect the revised syllabus and can mislead your preparation.