{"id":15429,"date":"2026-08-06T13:30:22","date_gmt":"2026-08-06T08:00:22","guid":{"rendered":"https:\/\/goldenpi.com\/blog\/?p=15429"},"modified":"2026-08-06T15:16:42","modified_gmt":"2026-08-06T09:46:42","slug":"itr-filling-2026-bond-income-capital-gains-tds-reporting","status":"publish","type":"post","link":"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/","title":{"rendered":"ITR Filling 2026: Bond Income, Capital Gains &amp; TDS Reporting Explained"},"content":{"rendered":"<div class=\"gpi-custom-widget-box\" style=\"border-left-color: #0066cc; background-color: #f0f7ff;\">\n<div class=\"gpi-custom-widget-title\" style=\"color: #0066cc;\">\ud83d\udcdd Quick Summary:<\/div>\n<h2><span class=\"ez-toc-section\" id=\"If_you_have_put_money_into_bonds_this_guide_is_for_you_ITR_filing_in_2026_requires_you_to_report_three_things_interest_income_from_your_bonds_any_profit_or_loss_from_selling_bonds_and_your_TDS_records_The_revised_ITR_deadline_for_2026_is_31_July_Bond_investors_who_miss_this_date_can_still_file_by_31_December_2026_but_will_pay_a_penalty_Read_on_to_know_exactly_what_goes_where\"><\/span><span style=\"font-weight: 400;\">If you have put money into bonds, this guide is for you. ITR filing in 2026 requires you to report three things: interest income from your bonds, any profit or loss from selling bonds, and your TDS records. The revised ITR deadline for 2026 is 31 July. Bond investors who miss this date can still file by 31 December 2026 but will pay a penalty. Read on to know exactly what goes where.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n\n\n<p>Yes. ITR filing for AY 2026-27 opened in June 2026. It covers the money you earned between April 2025 and March 2026.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#If_you_have_put_money_into_bonds_this_guide_is_for_you_ITR_filing_in_2026_requires_you_to_report_three_things_interest_income_from_your_bonds_any_profit_or_loss_from_selling_bonds_and_your_TDS_records_The_revised_ITR_deadline_for_2026_is_31_July_Bond_investors_who_miss_this_date_can_still_file_by_31_December_2026_but_will_pay_a_penalty_Read_on_to_know_exactly_what_goes_where\" >If you have put money into bonds, this guide is for you. ITR filing in 2026 requires you to report three things: interest income from your bonds, any profit or loss from selling bonds, and your TDS records. The revised ITR deadline for 2026 is 31 July. Bond investors who miss this date can still file by 31 December 2026 but will pay a penalty. Read on to know exactly what goes where.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#Which_ITR_Form_Should_Bond_Investors_Use\" >Which ITR Form Should Bond Investors Use?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#How_to_Disclose_Bond_Interest_in_Your_ITR\" >How to Disclose Bond Interest in Your ITR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#Why_no_TDS_does_not_mean_no_reporting\" >Why no TDS does not mean no reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#Cumulative_bonds\" >Cumulative bonds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#How_Profits_from_Selling_Bonds_Are_Taxed\" >How Profits from Selling Bonds Are Taxed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#TDS_What_to_Check_Before_You_File\" >TDS: What to Check Before You File<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#Tax-Free_Bonds_Still_Need_to_Report_Them\" >Tax-Free Bonds: Still Need to Report Them?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#54EC_bonds_are_different\" >54EC bonds are different<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#New_Simplified_Tax_Forms_for_Bonds_in_AY_2026-27\" >New Simplified Tax Forms for Bonds in AY 2026-27<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#Getting_Your_ITR_Filing_Right_as_a_Bond_Investor\" >Getting Your ITR Filing Right as a Bond Investor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#ITR_Filling_Frequently_Asked_Questions\" >ITR Filling Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p>The revised ITR deadline for 2026 is 31 July 2026 for most individuals. The Union Budget 2026 did announce an August deadline, but that only kicks in from next year. For now, 31 July is the date.<\/p>\n\n\n\n<p>If you miss the deadline, then these are the options that you have\u2014<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Belated return:<\/strong> File by 31 December 2026. A small penalty applies under Section 234F.<\/li>\n\n\n\n<li><strong>Revised return:<\/strong> Already filed but made a mistake? You can correct it up to 31 March 2027.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_ITR_Form_Should_Bond_Investors_Use\"><\/span><strong>Which ITR Form Should Bond Investors Use?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Picking the wrong form is a common mistake. Here is a simple guide:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><div class=\"pcrstb-wrap\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Your Situation<\/strong><\/td><td><strong>Form to Use<\/strong><\/td><\/tr><tr><td>Only bond interest, no bonds sold, income below Rs 50 lakh<\/td><td>ITR-1<\/td><\/tr><tr><td>Bond interest plus sold bonds during the year<\/td><td>ITR-2<\/td><\/tr><tr><td>Bond income plus business income<\/td><td>ITR-3<\/td><\/tr><tr><td>Presumptive taxation plus bond interest<\/td><td>ITR-4<\/td><\/tr><\/tbody><\/table><\/div><\/figure>\n\n\n\n<p>Bond investors who sold bonds at any point during the year must use ITR-2. It is the only form that has Schedule CG for capital gains. If you only collected coupon payments and sold nothing, then ITR-1 works.<\/p>\n\n\n\n<p>When you are not sure, go with ITR-2. It covers everything. Filing with the wrong form means the department can treat your return as defective.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Disclose_Bond_Interest_in_Your_ITR\"><\/span><strong>How to Disclose Bond Interest in Your ITR<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every rupee of coupon income you received from bonds during the year must be reported. ITR filing for this part is straightforward once you know where to look.<\/p>\n\n\n\n<p>Bond interest goes under <strong>Income from Other Sources<\/strong>. The schedule to fill is <strong>Schedule OS<\/strong>.<\/p>\n\n\n<div class=\"gpi-custom-widget-box\" style=\"border-left-color: #0066cc; background-color: #f0f7ff;\">\n<div class=\"gpi-custom-widget-title\" style=\"color: #0066cc;\">Explore Bonds<\/div>\n<div class=\"gpi-custom-widget-content\">\n<p><a href=\"https:\/\/goldenpi.com\/collections\/high-yield-bonds?sutm_source=blog&amp;sutm_medium=explore_bonds_seo&amp;sutm_campaign=internal_cta&amp;sutm_content=high_yield_bonds\">High Yield Bonds<\/a> | <a href=\"https:\/\/goldenpi.com\/corporate-bonds?sutm_source=blog&amp;sutm_medium=explore_bonds_seo&amp;sutm_campaign=internal_cta&amp;sutm_content=corporate_bonds\">Corporate Bonds<\/a> | <a href=\"https:\/\/goldenpi.com\/collections\/tax-free-bonds?sutm_source=blog&amp;sutm_medium=explore_bonds_seo&amp;sutm_campaign=internal_cta&amp;sutm_content=tax_free_bonds\">Tax Free Bonds<\/a> | <a href=\"https:\/\/goldenpi.com\/?sutm_source=blog&amp;sutm_medium=explore_bonds_seo&amp;sutm_campaign=internal_cta&amp;sutm_content=buy_bond_platform\">Buy Bond Platform<\/a><\/p>\n<\/div>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\">Here is what to do:<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Add up all the coupon payments you received from every bond between April 2025 and March 2026<\/li>\n\n\n\n<li>Open Schedule OS in your ITR form<\/li>\n\n\n\n<li>Enter the total amount<\/li>\n\n\n\n<li>This gets added to your total income and taxed at your normal slab rate<\/li>\n<\/ol>\n\n\n\n<p>The new tax regime is the default for ITR filing in 2026. Under this regime, you cannot claim any deduction on bond interest. The full amount is taxable. <a href=\"https:\/\/goldenpi.com\/blog\/bond-news\/indias-bond-market-india-considers-tax-cuts-to-attract-foreign-bond-investors\/\" type=\"post\" id=\"13964\">Bond investors<\/a> using the old regime face the same result since no special deduction exists for coupon income there either.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_no_TDS_does_not_mean_no_reporting\"><\/span><strong>Why no TDS does not mean no reporting<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bond investors holding listed bonds in a demat account do not have TDS cut from their coupon. Section 193 of the Income Tax Act exempts listed demat bonds from TDS. So the full coupon lands in your bank account with nothing taken out.<\/p>\n\n\n\n<p>Many bond investors assume this means the income does not need to go in their ITR filing. That is incorrect. You must disclose bond interest in your ITR whether or not TDS was deducted. The government sees your coupon income in your Annual Information Statement. If it appears there but not in your return, you will receive an automated notice under Section 143(1)(a).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cumulative_bonds\"><\/span><strong>Cumulative bonds<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Some bonds do not pay interest periodically. They add interest to the principal and pay everything at maturity. Bond investors holding these must still report the interest every year as it accrues, not just when they finally receive the lump sum. Waiting until maturity and reporting it all in one year will create a large and unexpected tax demand.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Latest Bond Updates:<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list is-grid columns-3 wp-block-latest-posts\"><li><div class=\"wp-block-latest-posts__featured-image aligncenter\"><a href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/\" aria-label=\"ITR Filling 2026: Bond Income, Capital Gains &amp; TDS Reporting Explained\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06132903\/ITR-Filing-2026-Bond-Income-Capital-Gains-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"ITR Filing 2026 - Bond Income, Capital Gains\" style=\"\" srcset=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06132903\/ITR-Filing-2026-Bond-Income-Capital-Gains-1024x576.jpg 1024w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06132903\/ITR-Filing-2026-Bond-Income-Capital-Gains-300x169.jpg 300w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06132903\/ITR-Filing-2026-Bond-Income-Capital-Gains-768x432.jpg 768w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06132903\/ITR-Filing-2026-Bond-Income-Capital-Gains-1536x864.jpg 1536w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06132903\/ITR-Filing-2026-Bond-Income-Capital-Gains.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/\">ITR Filling 2026: Bond Income, Capital Gains &amp; TDS Reporting Explained<\/a><\/li>\n<li><div class=\"wp-block-latest-posts__featured-image aligncenter\"><a href=\"https:\/\/goldenpi.com\/blog\/guide\/ncd-yields-in-2026\/\" aria-label=\"NCD Yields in 2026: Lock In Before Rates Fall Further\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06123305\/NCD-Yield-in-2026-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"NCD Yield in 2026\" style=\"\" srcset=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06123305\/NCD-Yield-in-2026-1024x576.jpg 1024w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06123305\/NCD-Yield-in-2026-300x169.jpg 300w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06123305\/NCD-Yield-in-2026-768x432.jpg 768w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06123305\/NCD-Yield-in-2026-1536x864.jpg 1536w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/06123305\/NCD-Yield-in-2026.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/goldenpi.com\/blog\/guide\/ncd-yields-in-2026\/\">NCD Yields in 2026: Lock In Before Rates Fall Further<\/a><\/li>\n<li><div class=\"wp-block-latest-posts__featured-image aligncenter\"><a href=\"https:\/\/goldenpi.com\/blog\/bond-news\/tds-on-bond-interest-in-2026-rules-rates-what-to-do\/\" aria-label=\"TDS on Bond Interest in 2026: Rules, Rates &amp; What to Do\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/05173033\/TDS-on-Bond-Interest--1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"TDS on Bond Interest\" style=\"\" srcset=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/05173033\/TDS-on-Bond-Interest--1024x576.jpg 1024w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/05173033\/TDS-on-Bond-Interest--300x169.jpg 300w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/05173033\/TDS-on-Bond-Interest--768x432.jpg 768w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/05173033\/TDS-on-Bond-Interest--1536x864.jpg 1536w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/08\/05173033\/TDS-on-Bond-Interest-.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/goldenpi.com\/blog\/bond-news\/tds-on-bond-interest-in-2026-rules-rates-what-to-do\/\">TDS on Bond Interest in 2026: Rules, Rates &amp; What to Do<\/a><\/li>\n<\/ul>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Profits_from_Selling_Bonds_Are_Taxed\"><\/span><strong>How Profits from Selling Bonds Are Taxed<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you sold bonds before their maturity date, any profit is a capital gain. Bond investors report this in <strong>Schedule CG<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><div class=\"pcrstb-wrap\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Type of Bond<\/strong><\/td><td><strong>Holding Period<\/strong><\/td><td><strong>Tax Rate<\/strong><\/td><\/tr><tr><td>Listed bonds<\/td><td>Less than 12 months<\/td><td>Your normal slab rate<\/td><\/tr><tr><td>Listed bonds<\/td><td>More than 12 months<\/td><td>12.5%, no indexation<\/td><\/tr><tr><td>Unlisted bonds<\/td><td>Less than 36 months<\/td><td>Your normal slab rate<\/td><\/tr><tr><td>Unlisted bonds<\/td><td>More than 36 months<\/td><td>12.5%, no indexation<\/td><\/tr><\/tbody><\/table><\/div><\/figure>\n\n\n\n<p>The indexation benefit was removed in Budget 2024 for bonds sold after 23 July 2024. For ITR filing in 2026, this covers all bonds sold during FY 2025-26. The 12.5% rate applies to all <a href=\"https:\/\/goldenpi.com\/collections\/bonds-for-long-term-investment\">long-term bond<\/a> gains this year with no indexation.<\/p>\n\n\n\n<p>One genuine simplification in the new ITR forms: earlier, bond investors had to split their capital gains into two separate entries, gains before 23 July 2024 and gains after. That split has been removed for AY 2026-27. One entry, one rate. ITR filing is simpler this year for bond investors who sold bonds.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>If you made a loss<\/strong><\/h3>\n\n\n\n<p>A loss from selling bonds can be used to reduce your tax on other gains.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Short-term losses reduce both short-term and long-term gains<\/li>\n\n\n\n<li>Long-term losses only reduce long-term gains<\/li>\n\n\n\n<li>Leftover losses carry forward for up to 8 years, but only if you file your ITR on time<\/li>\n<\/ul>\n\n\n\n<p>Bond investors who file late lose the right to carry forward losses. This makes the 31 July deadline particularly important if you sold bonds at a loss this year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_What_to_Check_Before_You_File\"><\/span><strong>TDS: What to Check Before You File<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Before ITR filing, check your <a href=\"https:\/\/goldenpi.com\/blog\/bond-news\/tds-on-bond-interest-in-2026-rules-rates-what-to-do\/\" type=\"post\" id=\"15414\">TDS records<\/a>. Download Form 26AS and your Annual Information Statement (AIS) from the Income Tax portal. Compare both against your own records of coupons received.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><div class=\"pcrstb-wrap\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Bond Type<\/strong><\/td><td><strong>TDS Rule<\/strong><\/td><\/tr><tr><td>Listed bonds in demat<\/td><td>TDS at 10% (if interest exceeds Rs 10,000 per issuer per year)<\/td><\/tr><tr><td>Unlisted or physical bonds<\/td><td>TDS at 10% (if interest exceeds Rs 10,000 per issuer per year)<\/td><\/tr><tr><td>Government securities<\/td><td>No TDS<\/td><\/tr><tr><td>Tax-free bonds<\/td><td>No TDS<\/td><\/tr><\/tbody><\/table><\/div><\/figure>\n\n\n\n<p>If TDS was deducted, claim the credit in <strong>Schedule TDS<\/strong>. TDS is just an advance payment, not the final tax. If your slab rate is higher than 10%, you pay the difference. If your total income is below the taxable limit, you can claim a refund.<\/p>\n\n\n\n<p>If TDS in Form 26AS does not match what you actually received, contact the bond issuer and ask them to correct their TDS return before you file. A mismatch between your AIS and your ITR is one of the most common triggers for an automated notice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Latest Fixed Deposit Updates:<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list is-grid columns-3 wp-block-latest-posts\"><li><div class=\"wp-block-latest-posts__featured-image aligncenter\"><a href=\"https:\/\/goldenpi.com\/blog\/fixed-deposit\/30-lakhs-fixed-deposit-interest-per-month\/\" aria-label=\"30 Lakhs Fixed Deposit Interest Per Month: How Much Will You Earn in 2026?\u00a0\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22162211\/30-Lakh-Fixed-Deposit-Interest-Per-Month-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"30 Lakh Fixed Deposit Interest Per Month\" style=\"\" srcset=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22162211\/30-Lakh-Fixed-Deposit-Interest-Per-Month-1024x576.jpg 1024w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22162211\/30-Lakh-Fixed-Deposit-Interest-Per-Month-300x169.jpg 300w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22162211\/30-Lakh-Fixed-Deposit-Interest-Per-Month-768x432.jpg 768w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22162211\/30-Lakh-Fixed-Deposit-Interest-Per-Month-1536x864.jpg 1536w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22162211\/30-Lakh-Fixed-Deposit-Interest-Per-Month.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/goldenpi.com\/blog\/fixed-deposit\/30-lakhs-fixed-deposit-interest-per-month\/\">30 Lakhs Fixed Deposit Interest Per Month: How Much Will You Earn in 2026?\u00a0<\/a><\/li>\n<li><div class=\"wp-block-latest-posts__featured-image aligncenter\"><a href=\"https:\/\/goldenpi.com\/blog\/fixed-deposit\/1-lakh-fixed-deposit-interest-per-month\/\" aria-label=\"\u20b91 Lakh Fixed Deposit Monthly Interest: Best FDs for Regular Income\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22144007\/1-Lakh-Fixed-Deposit-Monthly-Interest-Rate-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"1 Lakh Fixed Deposit Monthly Interest Rate\" style=\"\" srcset=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22144007\/1-Lakh-Fixed-Deposit-Monthly-Interest-Rate-1024x576.jpg 1024w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22144007\/1-Lakh-Fixed-Deposit-Monthly-Interest-Rate-300x169.jpg 300w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22144007\/1-Lakh-Fixed-Deposit-Monthly-Interest-Rate-768x432.jpg 768w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22144007\/1-Lakh-Fixed-Deposit-Monthly-Interest-Rate-1536x864.jpg 1536w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/22144007\/1-Lakh-Fixed-Deposit-Monthly-Interest-Rate.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/goldenpi.com\/blog\/fixed-deposit\/1-lakh-fixed-deposit-interest-per-month\/\">\u20b91 Lakh Fixed Deposit Monthly Interest: Best FDs for Regular Income<\/a><\/li>\n<li><div class=\"wp-block-latest-posts__featured-image aligncenter\"><a href=\"https:\/\/goldenpi.com\/blog\/fixed-deposit\/bank-of-baroda-fixed-deposit-interest-rates-2026\/\" aria-label=\"Bank of Baroda Fixed Deposit Interest Rates July 2026: Rates &amp; Schemes\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/21191402\/Bank-of-Baroda-Fixed-Deposit-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"Bank of Baroda Fixed Deposit\" style=\"\" srcset=\"https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/21191402\/Bank-of-Baroda-Fixed-Deposit-1024x576.jpg 1024w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/21191402\/Bank-of-Baroda-Fixed-Deposit-300x169.jpg 300w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/21191402\/Bank-of-Baroda-Fixed-Deposit-768x432.jpg 768w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/21191402\/Bank-of-Baroda-Fixed-Deposit-1536x864.jpg 1536w, https:\/\/d2zny4996dl67j.cloudfront.net\/blogs\/wp-content\/uploads\/2026\/07\/21191402\/Bank-of-Baroda-Fixed-Deposit.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/goldenpi.com\/blog\/fixed-deposit\/bank-of-baroda-fixed-deposit-interest-rates-2026\/\">Bank of Baroda Fixed Deposit Interest Rates July 2026: Rates &amp; Schemes<\/a><\/li>\n<\/ul>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax-Free_Bonds_Still_Need_to_Report_Them\"><\/span><strong>Tax-Free Bonds: Still Need to Report Them?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yes. Many bond investors get this wrong.<\/p>\n\n\n\n<p>Bonds issued by organizations like NHAI, REC, PFC, and IRFC pay interest that is completely tax-free under Section 10(15)(iv) of the <a href=\"https:\/\/goldenpi.com\/blog\/bond-news\/income-tax-saving-fixed-deposit-fds\/\" type=\"post\" id=\"14616\">Income Tax Act<\/a>. This exemption applies under both the old and new tax regimes.<\/p>\n\n\n\n<p>But bond investors must still report this income under <strong>Schedule EI<\/strong>, which stands for Exempt Income. Just because no tax is owed does not mean you skip the disclosure. The AIS records the coupon credits. If they appear in AIS but not in your ITR filing, the department will flag a mismatch even though the amount is non-taxable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"54EC_bonds_are_different\"><\/span><strong>54EC bonds are different<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bond investors use <a href=\"https:\/\/goldenpi.com\/blog\/fixed-income\/corporate-bonds\/what-are-capital-gain-bonds-54ec-bonds\/\" type=\"post\" id=\"8965\">54EC bonds<\/a> to save tax on capital gains from selling property. The property gain exemption goes in Schedule CG under Section 54EC. The interest from these bonds is taxable and goes in Schedule OS like any other coupon.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_Simplified_Tax_Forms_for_Bonds_in_AY_2026-27\"><\/span><strong>New Simplified Tax Forms for Bonds in AY 2026-27<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Central Board of Direct Taxes (CBDT) updated the ITR forms for this year. The simplified tax forms for bonds come with changes that make ITR filing easier in some areas and stricter in others.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What got simpler:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The split capital gains entry for before and after 23 July 2024 is gone. One rate, one entry for the full year<\/li>\n\n\n\n<li>Schedule Assets and Liabilities threshold went up to Rs 1 crore. Bond investors with income below this no longer need to file it<\/li>\n\n\n\n<li>ITR-1 and ITR-4 now allow up to two house properties, reducing unnecessary upgrades to ITR-2<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What got stricter:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ITR-4 filers must now list bonds and other financial instruments as part of their investment disclosure<\/li>\n\n\n\n<li>Schedule CG requires the correct asset category for bond gains, not a generic field<\/li>\n\n\n\n<li>Section 80G donations now require the IFSC code and payment reference number<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What stayed the same:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bond interest is taxed at slab rate under Income from Other Sources<\/li>\n\n\n\n<li>LTCG on listed bonds is 12.5% without indexation<\/li>\n\n\n\n<li>No TDS on listed demat bonds<\/li>\n\n\n\n<li>Exempt income from tax-free bonds must still be disclosed<\/li>\n<\/ul>\n\n\n\n<p>The simplified tax forms for bonds have genuinely reduced the complexity of Schedule CG. But the simplified tax forms for bonds do not change what bond investors owe. The disclosure rules remain the same.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Getting_Your_ITR_Filing_Right_as_a_Bond_Investor\"><\/span><strong>Getting Your ITR Filing Right as a Bond Investor<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Everything in this guide comes down to one habit: report what your Annual Information Statement already shows. The tax department sees your bond income before you file, so your ITR only has to match it.<\/p>\n\n\n\n<p>For a bond investor, that means four entries at most:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Coupon interest goes in Schedule OS, taxed at your slab rate<\/li>\n\n\n\n<li>Profit from bonds you sold goes in Schedule CG, at 12.5% for long-term listed bonds<\/li>\n\n\n\n<li>Interest from tax-free bonds goes in Schedule EI, even though no tax is due<\/li>\n\n\n\n<li>Any TDS deducted goes in Schedule TDS, where you can claim it back<\/li>\n<\/ul>\n\n\n\n<p>Get those four right, match them to your AIS, and file by 31 July. Miss the deadline and you keep the tax bill but lose the right to carry forward any losses, which is the one avoidable mistake that actually costs money.<\/p>\n\n\n\n<p>One point is worth remembering beyond this year. If you hold a bond to maturity, only the interest is ever taxed. There is no capital gains tax on redemption, so a bond you never sell never touches Schedule CG. That makes buy-and-hold bond investing the simplest kind to file, only a coupon entry in Schedule OS, year after year. For most bond investors, the quietest portfolio is also the easiest one to report.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ITR_Filling_Frequently_Asked_Questions\"><\/span><strong>ITR Filling Frequently Asked Questions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1786002274139\"><strong class=\"schema-faq-question\">Q1. <strong>Has the ITR filing started for 2026?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes, ITR filing for bond investors in 2026 opened in June. The revised ITR deadline for 2026 for most individuals is 31 July 2026.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786002286387\"><strong class=\"schema-faq-question\">Q2. <strong>Where should bond interest be shown in the ITR?<\/strong><\/strong> <p class=\"schema-faq-answer\"> Bond investors report coupon income under Schedule OS in the Income from Other Sources section. Add up all coupons received between April 2025 and March 2026 and enter the total.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786002302061\"><strong class=\"schema-faq-question\">Q3. <strong>How do I report bond interest income in my ITR for AY 2026-27?<\/strong><\/strong> <p class=\"schema-faq-answer\"> Open Schedule OS and enter the total coupon received. Match the figure against your AIS. If TDS was deducted, claim it in Schedule TDS. If no TDS was deducted, pay the tax owed at filing through self-assessment.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786002316337\"><strong class=\"schema-faq-question\">Q4. <strong>Is bond interest taxable under the new tax regime in 2026?<\/strong><\/strong> <p class=\"schema-faq-answer\"> Yes. Bond investors pay tax on coupon income at their slab rate under both regimes. The new regime, which is the default for ITR filing in 2026, offers no deduction on bond interest.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786002334652\"><strong class=\"schema-faq-question\">Q5. <strong>How are capital gains from bonds taxed in ITR for AY 2026-27?<\/strong><\/strong> <p class=\"schema-faq-answer\"> Bond investors who held listed bonds over 12 months pay 12.5% LTCG without indexation. Under 12 months, it is taxed at the normal slab rate. For unlisted bonds, the cutoff is 36 months. All gains go in Schedule CG.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786002348960\"><strong class=\"schema-faq-question\">Q6. <strong>Do I need to report tax-free bond interest in my ITR?<\/strong><\/strong> <p class=\"schema-faq-answer\"> Yes. Bond investors must report it under Schedule EI even though no tax is owed. Skipping it causes an AIS mismatch and can trigger a notice.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786002361261\"><strong class=\"schema-faq-question\">Q7. <strong>What is the new ITR rule for bonds in 2026?<\/strong><\/strong> <p class=\"schema-faq-answer\"> The biggest change is the removal of split capital gains reporting. The simplified tax forms for bonds in AY 2026-27 use one rate for all bond disposals. No split between pre and post 23 July 2024 gains.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1786002376371\"><strong class=\"schema-faq-question\">Q8. <strong>Which ITR form should bond investors use in 2026?<\/strong><\/strong> <p class=\"schema-faq-answer\"> ITR-1 for coupon-only income with no bonds sold and income below Rs 50 lakh. ITR-2 for bond investors who sold bonds during the year. ITR-3 for bond investors with business income alongside bond income.<\/p> <\/div> <\/div>\n\n\n\n<script type=\"application\/ld+json\">\n[\n  {\n    \"@context\": \"https:\/\/schema.org\",\n    \"@type\": \"NewsArticle\",\n    \"@id\": \"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/#article\",\n    \"isPartOf\": {\n      \"@id\": \"https:\/\/goldenpi.com\/blog\/bond-news\/itr-filling-2026-bond-income-capital-gains-tds-reporting\/\"\n    },\n    \"headline\": \"ITR Filling 2026: Bond Income, Capital Gains & TDS Reporting Explained\",\n    \"description\": \"ITR Filling 2026? 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ITR filing in 2026 requires you to&hellip;<\/p>\n","protected":false},"author":17,"featured_media":15430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[25],"tags":[],"class_list":["post-15429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bond-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ITR Filling 2026: Bond Income, Capital Gains &amp; TDS Reporting Explained<\/title>\n<meta name=\"description\" content=\"ITR Filling 2026? 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