State Emblem of Indiaभारत सरकार | Government of IndiaSIMULATOR — not the real Income Tax portal
State Emblem of India
Income Tax Department, Government of India
e-Filing Portal
Income Tax Practice Portal · Bizz Gyaan Training
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Module 2 · Income Tax

Income Tax e-Filing Practice Portal

A safe replica of the Income Tax e-Filing portal for classroom training. Students can apply for an Instant e-PAN, link Aadhaar with PAN, and file ITR-1 (Sahaj) or ITR-4 (Sugam) with sample data — nothing is sent to the department.

Instant e-PAN

Apply for a PAN using Aadhaar e-KYC and receive an allotted practice PAN in seconds.

Apply for PAN (Form 93)

Full PAN application with category, address and source of income, ending in a printable practice PAN card.

Apply for TAN (Form 135)

Learn who needs a TAN, apply in Form 135 and print a practice TAN allotment letter.

Link Aadhaar to PAN

Check and complete Aadhaar–PAN linking, with OTP validation, exactly like the real portal.

File ITR-1 / ITR-4

Fill Sahaj or Sugam with dummy data, see slab-wise tax computed live and e-file for practice.

ITR-1 (Sahaj) — study notes

Who can file

  • Resident individual with total income up to ₹50 lakh
  • Income from salary or pension
  • Income from one house property
  • Income from other sources (interest, family pension)
  • Agricultural income up to ₹5,000

Who cannot file

  • Director in a company, or holding unlisted equity shares
  • Business or professional income
  • Capital gains (except LTCG u/s 112A up to ₹1.25 lakh)
  • More than one house property, or foreign income/assets

Teaching tips

  • Standard deduction is ₹75,000 in the new regime and ₹50,000 in the old regime.
  • Interest on a self-occupied home loan (up to ₹2 lakh) is allowed only in the old regime.
  • Match salary figures with Form 16 and interest with AIS / Form 26AS before filing.

ITR-4 (Sugam) — study notes

Who can file

  • Resident individual, HUF or firm (other than LLP) with income up to ₹50 lakh
  • Presumptive business income under section 44AD
  • Presumptive professional income under section 44ADA
  • Goods carriage income under section 44AE
  • Salary, one house property and other sources along with the above

Who cannot file

  • Total income above ₹50 lakh
  • Books of account maintained with actual profit lower than presumptive rate
  • Capital gains, foreign assets, or more than one house property

Teaching tips

  • Under 44AD, profit is 6% of digital receipts and 8% of cash receipts.
  • Under 44ADA, profit is 50% of gross professional receipts.
  • You may declare a higher profit than the presumptive rate — never lower without audit.