Filing your Income Tax Return (ITR) online has never been easier — once you know the exact steps. This guide walks you through the complete process for FY 2025-26 (Assessment Year 2026-27), from gathering documents to submitting your return on the Income Tax e-filing portal.
Filing deadline: For most individuals, the due date to file ITR for FY 2025-26 is 31 July 2026 (without late fee). Filing after this date attracts a penalty of ₹5,000 (₹1,000 for income below ₹5 lakh).
Step 1: Gather Your Documents#
Before you open the e-filing portal, collect these documents:
- Form 16 — issued by your employer (shows salary and TDS deducted)
- Form 26AS / Annual Information Statement (AIS) — download from the IT portal; shows all TDS credits and high-value transactions
- Bank interest certificates — from savings accounts, FDs
- Rent receipts — if you claim HRA exemption
- Investment proofs — for Section 80C, 80D deductions
- Capital gains statements — from broker / mutual fund house (if applicable)
Step 2: Check Your Form 26AS#
Your Form 26AS is your tax passbook. Every TDS deducted by employers, banks, and buyers must appear here. Any mismatch between your return and 26AS can trigger a notice.
How to download:
- Log in at incometax.gov.in
- Go to e-File → Income Tax Returns → View Form 26AS
- Download the PDF or CSV for FY 2025-26
Step 3: Choose the Right ITR Form#
Not all taxpayers file the same form. Use this quick selector:
| Your Situation | Use Form |
|---|---|
| Salaried (one employer), one house property | ITR-1 (Sahaj) |
| Salary + capital gains / multiple properties | ITR-2 |
| Business / professional income | ITR-3 |
| Presumptive business income | ITR-4 (Sugam) |
Most salaried employees file ITR-1.
Step 4: Log In to the e-Filing Portal#
- Visit incometax.gov.in/iec/foportal
- Click Login → enter your PAN as User ID
- Complete OTP verification on your registered mobile/email
- Go to e-File → File Income Tax Return
Step 5: Select Assessment Year and Filing Mode#
- Assessment Year: 2026-27
- Filing Mode: Online (recommended) or Offline (XML upload)
- Select the correct ITR form based on Step 3
Use the Online (pre-filled) mode. The portal auto-populates salary, TDS, and interest data from Form 26AS and AIS — saving 90% of the manual entry work.
Step 6: Verify Pre-Filled Data#
The portal pulls data automatically. You need to verify and correct each section:
Personal Information#
- Confirm PAN, Aadhaar, address, bank account for refund (mark as primary)
Income Details#
- Cross-check salary with Form 16 figures
- Add any income not reflected: rental income, interest income, freelance fees
Deductions (Part C)#
Enter your eligible deductions:
- 80C (up to ₹1.5 lakh): PPF, ELSS, LIC premium, EPF, home loan principal, tuition fees
- 80D (up to ₹25,000 / ₹50,000 for senior parents): Health insurance premiums
- 80TTA (up to ₹10,000): Savings account interest
Step 7: Tax Computation — Old vs New Regime#
For FY 2025-26, you must choose between:
- Old Tax Regime — lower slab rates, allows deductions (80C, 80D, HRA, etc.)
- New Tax Regime (default) — revised lower rates (₹0 tax up to ₹12 lakh for individuals after rebate), no most deductions
The portal shows your tax liability under both regimes. Choose the one with lower tax.
Calculate your tax under both regimes →
Free online calculator
Step 8: Review and Submit#
- Review the Tax Summary page — verify tax payable or refund amount
- If tax is payable, pay via Challan 280 (net banking/UPI) and enter the BSR code
- Click Submit
- The portal will generate an Acknowledgement Number (ITR-V)
Step 9: E-Verify Your Return#
Your filing is not complete until you e-verify. Verification options:
- Aadhaar OTP (fastest — instant e-verification)
- Net banking (e-verify through your bank portal)
- Demat account (NSDL/CDSL)
- Physical ITR-V (send signed copy to CPC, Bengaluru within 30 days)
If you don't e-verify within 30 days of filing, your return is treated as not filed. Aadhaar OTP is the fastest method.
Common Mistakes to Avoid#
- Mismatched TAN/TDS data — always reconcile with 26AS before filing
- Forgetting bank interest — all savings/FD interest is taxable
- Wrong bank account — double-check the IFSC for refund
- Not disclosing all income — freelance, rental, capital gains must be reported
- Filing the wrong ITR form — using ITR-1 when you have capital gains attracts a defective return notice
Frequently Asked Questions#
Can I file ITR without Form 16? Yes. Use your salary slips, bank statements, and Form 26AS to compute income. Form 16 is not mandatory but makes it easier.
What if I make a mistake after filing? File a Revised Return (u/s 139(5)) before 31 December 2026. You can revise multiple times within this window.
Is there a penalty for filing late? Yes — ₹5,000 for income above ₹5 lakh, and ₹1,000 for income below ₹5 lakh. Additionally, if tax is due, interest u/s 234A applies at 1% per month.
Do I need to file ITR if my income is below ₹3 lakh? Not mandatory if income is below the basic exemption limit and no TDS was deducted. However, filing voluntarily is recommended to create a tax filing record.