How to File Income Tax Return (ITR) Online ā Step-by-Step Guide
Complete guide to file ITR online on the income tax portal. Which form to use, documents needed, step-by-step e-filing process.
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What is Income Tax Return (ITR)?
An Income Tax Return is a form you file with the Income Tax Department declaring your total income earned during a financial year and the tax paid on it. Filing ITR is mandatory if your income exceeds the basic exemption limit.
Who Must File ITR?
Mandatory Filing (FY 2025-26)
| Category | Income Threshold |
|---|---|
| Individuals below 60 years | Above ā¹3,00,000 (old regime) / ā¹7,00,000 (new regime) |
| Senior Citizens (60-80 years) | Above ā¹3,00,000 |
| Super Senior Citizens (80+) | Above ā¹5,00,000 |
| Companies & Firms | All (regardless of income) |
Also mandatory if you:
- Have deposited ā¹1 crore+ in bank accounts
- Have spent ā¹2 lakh+ on foreign travel
- Have electricity bills exceeding ā¹1 lakh
- Want to claim tax refund
- Have income from foreign sources
- Own assets outside India
Which ITR Form to Use?
| Form | Who Should Use |
|---|---|
| ITR-1 (Sahaj) | Salaried individuals with income up to ā¹50 lakh (salary + one house + interest) |
| ITR-2 | Individuals with capital gains, foreign income, or multiple properties |
| ITR-3 | Business/profession income (individuals & HUF) |
| ITR-4 (Sugam) | Presumptive income (small business under Section 44AD/44ADA) |
Most salaried employees: Use ITR-1 if income is under ā¹50 lakh and from salary, one house property, and interest income only.
Documents / Information Needed
Before you start, gather:
- Form 16 (from employer ā TDS certificate)
- Form 26AS / AIS (Annual Information Statement ā download from income tax portal)
- Bank statements (all accounts ā interest income)
- Investment proofs (80C, 80D, NPS, etc.)
- Home loan interest certificate (if applicable)
- Capital gains statements (from broker, mutual funds)
- Aadhaar linked to PAN
- Bank account details (for refund credit)
Step-by-Step Process ā E-Filing Online
Step 1: Login to Income Tax Portal
Visit incometax.gov.in ā Login with PAN as User ID and password.
First time? Register with PAN, Aadhaar, and mobile number.
Step 2: Download Form 26AS and AIS
- Go to e-File ā Income Tax Returns ā View Form 26AS
- Also check AIS (Annual Information Statement) for all financial transactions
- Cross-check TDS amounts with your Form 16
Step 3: Start Filing
Go to e-File ā Income Tax Returns ā File Income Tax Return
- Select Assessment Year (e.g., AY 2026-27 for FY 2025-26)
- Select filing mode: Online (recommended for most)
- Select ITR form (ITR-1 for most salaried employees)
- Select filing reason (on time / belated / revised)
Step 4: Pre-filled Data
The portal auto-fills data from:
- Form 16 (salary, TDS)
- Bank interest (from AIS)
- Previous year's filing
Review carefully. Correct any errors.
Step 5: Enter Income Details
- Salary: Verify gross salary, exemptions (HRA, LTA)
- House Property: Rental income, home loan interest
- Other Sources: Bank interest, FD interest, dividends
- Capital Gains: Equity, mutual funds, property sale
Step 6: Enter Deductions
- Section 80C: PPF, ELSS, LIC, EPF, tuition fees (max ā¹1.5 lakh)
- Section 80D: Health insurance premium
- Section 80CCD(1B): NPS additional deduction (ā¹50,000)
- Section 24: Home loan interest (up to ā¹2 lakh)
- Other applicable deductions
Step 7: Compute Tax
The portal automatically calculates:
- Total income
- Tax liability
- TDS already paid
- Tax payable or Refund due
If tax is payable, pay via e-Pay Tax (Challan 280) before submitting.
Step 8: Verify and Submit
Review the computation summary ā Submit.
Step 9: E-Verify Your Return (MANDATORY)
You MUST e-verify within 30 days of filing. Options:
- Aadhaar OTP (easiest ā OTP on Aadhaar-linked mobile)
- Net Banking (login via your bank)
- Bank Account EVC (OTP on bank-registered mobile/email)
- Demat Account EVC
- Physical verification (send signed ITR-V to CPC Bangalore ā last resort)
Without e-verification, your ITR is treated as not filed!
Fees
| Service | Fee |
|---|---|
| E-filing ITR | Free (on income tax portal) |
| Late filing penalty (after July 31) | ā¹1,000 to ā¹5,000 |
| Revised return | Free |
| CA-assisted filing | ā¹500 - ā¹5,000 (private, optional) |
Important Deadlines (FY 2025-26)
| Deadline | For |
|---|---|
| July 31, 2026 | Individuals, HUF (non-audit) |
| October 31, 2026 | Businesses requiring audit |
| November 30, 2026 | Transfer pricing cases |
| December 31, 2026 | Belated/revised return |
How to Check ITR Status / Refund
- Login to incometax.gov.in
- Go to e-File ā Income Tax Returns ā View Filed Returns
- Check processing status
- Refund status: e-File ā Income Tax Returns ā View Refund Status
Refund timeline: Usually 20-45 days after e-verification.
Important Tips
- File before July 31 ā Avoid late fees and interest
- Always e-verify immediately after filing ā Don't forget this step!
- Check AIS carefully ā Report all income shown in AIS to avoid notices
- Choose regime wisely ā New tax regime (lower rates, fewer deductions) vs old regime (more deductions). Compare both before filing.
- Keep records for 7 years ā Tax department can reassess up to 6 years
FAQs
Q: Can I file ITR on my own without a CA? A: Yes. The income tax portal is user-friendly for salaried individuals. ITR-1 can be filed easily with auto-populated data.
Q: What is the last date to file ITR? A: July 31 for individuals (non-audit cases). After this, a late fee of ā¹1,000-ā¹5,000 applies.
Q: What if I miss the deadline? A: You can file a belated return by December 31, but with a penalty. You'll also lose the ability to carry forward losses.
Q: How long does it take to get a refund? A: Usually 20-45 days after e-verification. Refund is credited directly to your bank account linked with PAN.
Q: Is it mandatory to link Aadhaar with PAN for filing ITR? A: Yes. Aadhaar-PAN linking is mandatory. Unlinked PANs become inoperative and you cannot file ITR.
Q: Which tax regime should I choose ā old or new? A: If you have significant deductions (home loan, 80C investments, HRA), old regime may be better. If you have fewer deductions, the new regime with lower tax rates is usually beneficial. The portal lets you compare both.