# How to File Income Tax Return Online in India > To file income tax return online, log in to the e-filing portal with PAN, select assessment year 2026-27 and the correct ITR form, check pre-filled income against Form 16 and AIS, choose the old or new regime, pay any balance tax, submit and e-verify within 30 days using Aadhaar OTP or net banking. Refunds reach a pre-validated bank account. URL: https://itrfilingonline.in/guide/how-to-file-income-tax-return-online Updated: 14 Oct 2026 If you want to know how to file income tax return online, the short answer is this: log in to the income tax e-filing portal with your PAN, pick the assessment year and the right ITR form, check the pre-filled figures against your Form 16 and AIS, pay any balance tax, submit, and e-verify within 30 days. That is the whole process. The details below show you each screen, the documents to keep ready, and the small checks that decide whether your return is processed smoothly or comes back with a notice. This guide is written for FY 2025-26 (assessment year 2026-27), the return being filed in 2026. It covers salaried people, first-time filers, freelancers and small business owners, with links that open the official portal at the right place. ## What Is an Income Tax Return? An income tax return (ITR) is the yearly statement in which you report your income, the deductions you claim, the tax already paid through TDS, TCS or advance tax, and the final tax payable or refundable. You file it with the Income Tax Department under section 139 of the Income-tax Act, 1961. Returns for FY 2025-26 are still filed under the 1961 Act; the new Income-tax Act, 2025 applies to income earned from 1 April 2026. The return does three jobs at once: - It closes your tax account for the year. The department compares your figures with what banks, employers and other reporting bodies have told it, and either confirms them, adjusts them or asks questions. - It is the only way to get a refund. If your employer or bank deducted more TDS than your actual tax, the extra money comes back only after a return is filed and processed. - It is your proof of income. Banks, visa offices, landlords and lenders ask for ITR acknowledgements of the last two or three years, and a filed return lets you carry forward capital or business losses. Income tax return filing online is the only route for almost everyone now. Paper returns are allowed only for super senior citizens (80 years or older) filing ITR-1 or ITR-4. Everyone else uses the e-filing portal or a utility that uploads to it. ## Who Should File an Income Tax Return in India? You must file if your total income before deductions crosses the basic exemption limit of the regime you are taxed under. For FY 2025-26 the limits are: TaxpayerNew regime (default)Old regime Individual below 60₹4,00,000₹2,50,000 Senior citizen (60 to 79)₹4,00,000₹3,00,000 Super senior citizen (80+)₹4,00,000₹5,00,000 Filing is also compulsory, even when income is below these limits, if during the year you: - deposited more than ₹1 crore in one or more current accounts, or more than ₹50 lakh in savings accounts; - spent more than ₹2 lakh on foreign travel for yourself or anyone else, or more than ₹1 lakh on electricity; - had TDS or TCS of ₹25,000 or more in the year (₹50,000 for senior citizens); - had business turnover above ₹60 lakh or professional receipts above ₹10 lakh; - hold any asset outside India, or have signing authority in a foreign account. Filing is a good idea even when it is not compulsory. A student with a part-time job whose employer cut TDS, a retired person with fixed deposit interest, or a first-year employee who joined in January can all get money back only by filing. If your income is close to the limit, use the income tax calculator to see where you stand under both regimes. ## Documents Required for Online ITR Filing You do not need a file of papers. Most of the information is already on the portal, and what is not can be read from PDFs on your phone. Keep these ready before you start income tax return filing online: DocumentWhy you need itWhere to get it PAN and Aadhaar (linked)Login, e-verification and refundAn inoperative PAN can block both filing and refunds Form 16 (Part A and Part B)Salary, exemptions and TDS by employerYour employer, usually by mid June AIS, TIS and Form 26ASEvery income and tax credit the department knows aboutPortal: Services > Annual Information Statement Bank interest certificatesSavings and fixed deposit interestNet banking or branch Capital gains statementSale of shares, mutual funds, propertyBroker, RTA (CAMS, KFintech) or sale deed Rent receipts and landlord PANHRA exemption (old regime only)Landlord; PAN needed if rent is above ₹1 lakh a year Investment and insurance proofs80C, 80D, 80CCD(1B) (old regime only)LIC, PPF passbook, ELSS statements, health insurance Home loan interest certificateSection 24(b) and 80C principalLender Bank account detailsRefund creditThe account must be pre-validated on the portal The single most useful document is the Annual Information Statement (AIS). It lists salary, interest, dividends, share sales, rent reported by tenants, high-value purchases and every TDS entry linked to your PAN. A return that matches AIS is usually processed quickly; a return that leaves out an AIS entry is the most common reason for a notice under section 143(1)(a). Our AIS and Form 26AS guide explains each section, and the full document checklist lists papers case by case. How to view AIS on the portal ↗ ## How to File Income Tax Return Online Step by Step Here is how to file income tax return online step by step on the official portal, in the order the screens appear. Each button opens the official portal or its help page in a new tab, so you can follow along. ### Step 1: Register on the e-filing portal (first-time filers only) If you have never logged in before, register as an individual using your PAN as the user ID. You will verify your mobile number and email with OTPs and set a password. Registration takes about five minutes. If you already have a login, skip to step 2. Register on the e-filing portal ↗ ### Step 2: Log in and check your profile Log in with your PAN (or Aadhaar) and password. Before filing, open Profile and check three things: your PAN is linked with Aadhaar, your mobile and email are current, and the bank account where you want the refund is pre-validated under My Bank Account. A refund cannot be paid to an account that is not pre-validated. Log in to the income tax portal ↗ Check or link PAN with Aadhaar ↗ ### Step 3: Download and read AIS and Form 26AS Go to Services > Annual Information Statement (AIS). Download the AIS and the Taxpayer Information Summary (TIS) for FY 2025-26, and open Form 26AS from the same area or from e-File > Income Tax Returns > View Form 26AS. Tick off each entry against your own papers. If an entry is wrong (for example, interest reported twice), submit feedback in AIS before you file, and keep a note of it. ### Step 4: Start a new return Go to e-File > Income Tax Returns > File Income Tax Return. Choose: - Assessment year: 2026-27 for income earned between 1 April 2025 and 31 March 2026. - Mode of filing: Online (the portal form). Offline means downloading a utility and uploading a JSON file, which suits complex returns. - Status: Individual, HUF or other. - ITR form: ITR-1, ITR-2, ITR-3 or ITR-4. The portal can suggest one if you answer a few questions, but check the rules in the next section yourself. - Type of filing: section 139(1) for an original return filed by the due date, 139(4) for a belated return, or 139(5) for a revised return. ### Step 5: Confirm the reason for filing and the tax regime The portal asks why you are filing (taxable income above the limit, one of the special conditions, or other reasons such as claiming a refund). Then it asks whether you want to opt out of the new tax regime. The new regime is the default. A salaried person can choose the old regime in the return itself, but only in a return filed by the due date. ### Step 6: Check the pre-filled schedules The return opens with figures already filled from your employer's TDS returns, bank reports and AIS. Go through each tab: - Personal information: address, bank account, residential status. - Gross total income: salary (with allowances and exemptions), house property, interest, dividends, and capital gains where the form allows. - Total deductions: 80C, 80D and others if you chose the old regime; employer NPS under 80CCD(2) is allowed in both. - Taxes paid: TDS, TCS, advance tax and self-assessment tax. Every entry should match Form 26AS. - Total tax liability: the computed tax, rebate, cess, interest and fee. Pre-filled data is a starting point. It often misses savings interest, a fixed deposit opened mid-year, or an exemption your employer did not process. Add what is missing and correct what is wrong; the portal lets you edit most fields. ### Step 7: Pay any balance tax If the summary shows tax payable, choose Pay Now. The portal takes you to e-Pay Tax, where you pay by net banking, debit card, UPI or at a bank counter. The challan details flow back into the return automatically once the payment succeeds. If you pay later through e-Pay Tax yourself, add the challan under self-assessment tax before submitting. Open the e-filing portal home (e-Pay Tax) ↗ ### Step 8: Preview, validate and submit Click Preview Return. The portal runs validation checks and lists any errors, such as a deduction above its limit or a TDS entry without a matching income. Fix them, download the preview PDF for your records, and click Proceed to Validation and then Proceed to Verification. ### Step 9: E-verify within 30 days A return is complete only after it is verified. The quickest way is Aadhaar OTP on the same screen. Other options are covered in the verification section below. Once verified, the portal shows a transaction ID and emails the acknowledgement (ITR-V) to you. How to e-verify your return ↗ Before you click submit: compare three numbers. Salary in the return should equal Form 16 Part B; TDS in the return should equal Form 26AS; interest income should equal AIS. If all three match, most returns are processed without questions. ## Which ITR Form Should You Choose? The form depends on the type of income, not on how much tax you pay. Filing the wrong one leads to a defective return notice under section 139(9), which you then have to fix within 15 days. FormWho uses itTypical income ITR-1 (Sahaj)Resident individuals with total income up to ₹50 lakhSalary or pension, one house property, interest, family pension, agricultural income up to ₹5,000, long-term gains under 112A up to ₹1.25 lakh ITR-2Individuals and HUFs without business incomeCapital gains beyond ITR-1 limits, more than one house, foreign assets or income, income above ₹50 lakh, directors, unlisted shares, NRIs ITR-3Individuals and HUFs with business or professional incomeProprietors and professionals keeping books, F&O and intraday traders, partners in a firm ITR-4 (Sugam)Resident individuals, HUFs and firms (not LLPs) under presumptive taxBusiness under 44AD, professionals under 44ADA, goods carriers under 44AE, total income up to ₹50 lakh When two forms seem to fit, the form for the more complex income wins. A salaried person who also traded futures and options files ITR-3, not ITR-1. A salaried person who sold mutual funds at a short-term gain files ITR-2. To choose the correct ITR form in under a minute, answer six questions in the Which ITR form tool, or read our detailed comparison: Which ITR form should I file? ## How to File ITR for Salaried Employees ITR filing for salaried employees is the simplest case, but it has its own traps. The steps are the same as above; what changes is what you check. ### Read Form 16 before you open the portal Part A of Form 16 shows TDS deposited by your employer each quarter. Part B shows how your salary was taxed: gross salary, exemptions such as HRA and leave travel, the standard deduction, the regime used, and the deductions the employer allowed. Your return should start from Part B, but it is not bound by it. If you forgot to give rent receipts or investment proofs to your employer, you can still claim them in the return under the old regime, as long as you have the proof. ### Salary, HRA and the standard deduction The standard deduction is ₹75,000 in the new regime and ₹50,000 in the old regime. HRA exemption under section 10(13A) is allowed only in the old regime and is the least of three amounts: actual HRA received, rent paid minus 10% of salary, and 50% of salary in Delhi, Mumbai, Kolkata or Chennai (40% elsewhere). The HRA calculator works it out from your numbers. ### Two jobs in one year If you changed jobs, you will have two Form 16s, and each employer will have given you the basic exemption and the standard deduction separately. Add both salaries, claim the standard deduction once, and expect some extra tax to pay. This is the most common reason salaried returns show a balance due. ### Worked example: new regime vs old regime Example: Neha earns a gross salary of ₹14,00,000 in FY 2025-26 and has no other income. - New regime: taxable income after the ₹75,000 standard deduction is ₹13,25,000. Tax on slabs is ₹20,000 (₹4 to 8 lakh at 5%) plus ₹40,000 (₹8 to 12 lakh at 10%) plus ₹18,750 (₹1,25,000 at 15%), a total of ₹78,750. With 4% cess, the tax is ₹81,900. - Old regime: she claims the ₹50,000 standard deduction, HRA exemption of ₹1,20,000, ₹1,50,000 under 80C and ₹25,000 under 80D. Taxable income is ₹10,55,000. Tax is ₹12,500 plus ₹1,00,000 plus ₹16,500, a total of ₹1,29,000, or ₹1,34,160 with cess. The new regime saves her ₹52,260. For most salaried people with deductions under about ₹4 to 5 lakh, the new regime now comes out lower, but only your own figures can tell. Our service page on ITR for salaried employees covers arrears, relief under section 89 and other salary cases. ## How to File ITR Without Form 16 You can file without Form 16. It is a document your employer issues; it is not a part of the return. People end up without it when the employer has closed, when they worked only a few months, when salary was paid without TDS, or when the employer is simply late. Here is how to file ITR without Form 16: - Build the salary figure from payslips. Add the gross salary of every month: basic, dearness allowance, HRA, special allowance, bonus and any arrears. Do not use net (in-hand) pay. - Check Form 26AS and AIS for TDS. If your employer deducted TDS and filed its TDS return, the credit will be there with the employer's TAN. You can claim only the TDS that appears in Form 26AS. - Work out exemptions yourself. HRA (old regime only) needs rent receipts and, if annual rent is above ₹1 lakh, the landlord's PAN. Leave travel needs bills. - Claim the standard deduction. It is allowed whether or not you have Form 16. - Keep bank statements as evidence. Salary credits in your bank account support the figure if the department ever asks. If TDS was deducted from your salary but does not show in Form 26AS, the employer has not filed or has misreported its TDS return. Ask the employer to correct it; until then, the credit will not be allowed in processing. If salary was paid without any TDS, pay the tax due as self-assessment tax before filing. ## Old Tax Regime vs New Tax Regime Both regimes are available for FY 2025-26. The new regime has lower slab rates and a larger rebate but allows very few deductions. The old regime has higher rates but lets you claim HRA, 80C, 80D, home loan interest on a self-occupied house and more. PointNew regimeOld regime SlabsNil up to ₹4 lakh; 5% to ₹8 lakh; 10% to ₹12 lakh; 15% to ₹16 lakh; 20% to ₹20 lakh; 25% to ₹24 lakh; 30% aboveNil up to ₹2.5 lakh; 5% to ₹5 lakh; 20% to ₹10 lakh; 30% above Rebate under 87AUp to ₹60,000; no tax up to ₹12 lakh taxable income (not on special-rate gains)Up to ₹12,500; no tax up to ₹5 lakh Standard deduction (salary)₹75,000₹50,000 HRA, 80C, 80D, 24(b) self-occupiedNot allowedAllowed Employer NPS 80CCD(2)Allowed (up to 14% of salary)Allowed (up to 10% of salary) DefaultYesMust be chosen Because of the rebate and the standard deduction, a salaried person with gross salary up to ₹12,75,000 pays no tax at all in the new regime. Health and education cess of 4% is added to the tax in both regimes. Salaried people without business income can pick a regime every year in the return. If you have business income, switching back and forth is restricted and works through Form 10-IEA. The income tax calculator compares both for your exact numbers. ## Common Mistakes to Avoid While Filing ITR Most notices that ordinary taxpayers receive come from a short list of avoidable errors: - Leaving out savings or FD interest. It is not in Form 16 but it is in AIS. Bank interest is taxable even if TDS was not deducted. - Choosing the wrong ITR form. A capital gain, a second house or business income each change the form. - Claiming old regime deductions in the new regime. 80C, 80D and HRA are rejected in processing if the return is under the new regime. - Claiming the standard deduction twice after a job change. - Claiming TDS that is not in Form 26AS. Only credited TDS is allowed. - Ignoring exempt income. PPF interest, agricultural income and tax-free dividends must still be reported in the exempt income schedule. - Not reporting foreign assets. Foreign shares or RSUs from an employer's parent company must be shown in Schedule FA, even if no income came from them. - Wrong bank account for the refund, or an account that is not pre-validated. - Filing but not verifying. An unverified return is treated as never filed. - Missing the due date. A late return costs a fee, loses the old regime option and loses the right to carry forward most losses. If you spot a mistake after filing, you can correct it with a revised return, as explained below. ## How to Verify Your Income Tax Return Online Verification confirms that the return was filed by you. It must be done within 30 days of filing. If you verify after 30 days, the date of verification is treated as the date of filing, so a return filed on time can turn into a late return with a fee. Ways to verify: MethodWhat you need Aadhaar OTPMobile number linked with Aadhaar; PAN linked with Aadhaar EVC through bank accountPre-validated bank account with EVC enabled EVC through demat accountPre-validated demat account with EVC enabled Net bankingLog in to the e-filing portal from your bank's net banking Digital signature (DSC)Registered DSC; required for audit cases Signed ITR-V by postPrint, sign and send by ordinary or speed post to CPC, Bengaluru, to reach within 30 days If you did not verify at the time of filing, log in and go to e-File > e-Verify ITR, select the return and choose a method. You will get an email and SMS once it is verified. E-verify a filed return: official steps ↗ ## What Happens After Filing Your ITR? Once verified, the return goes to the Centralised Processing Centre (CPC). The usual sequence: - Processing under section 143(1). CPC matches your return with Form 26AS, AIS and its own calculations. You receive an intimation by email: it either confirms your figures, shows a refund, or shows a demand. - Refund. If a refund is due, it is credited to the pre-validated bank account. Where the return was filed on time, interest under section 244A is added at 0.5% a month, usually counted from 1 April of the assessment year. - Adjustments. If CPC proposes to change your figures, you first get a notice under section 143(1)(a) and usually 30 days to agree or disagree online. Reply under Pending Actions > e-Proceedings. - Defective return. A notice under section 139(9) means something is missing or the form is wrong. You have 15 days to file a corrected return. ### How to check income tax refund after filing ITR Log in and open e-File > Income Tax Returns > View Filed Returns. Each return shows its stage: submitted, verified, processed, refund issued or refund failed. A refund often fails because the bank account was closed, not pre-validated, or the name does not match PAN; fix the account and raise a Refund Reissue request under Services. If your refund is stuck, read why income tax refunds get delayed, or estimate what you should receive with the refund estimator. Check your ITR and refund status ↗ ### If you missed the due date or made a mistake For AY 2026-27, the due date was 31 July 2026 for ITR-1 and ITR-2, and 31 August 2026 for ITR-3 and ITR-4 cases not needing an audit. Audit cases were extended by the CBDT to 21 November 2026. If you missed your date, you can still file a belated return under section 139(4) up to 31 December 2026, with a late fee under section 234F of ₹5,000 (₹1,000 if total income is up to ₹5 lakh) and interest under section 234A on unpaid tax. A belated return cannot choose the old regime and cannot carry forward business or capital losses. The late filing fee calculator shows the exact amount, and our belated and revised ITR service handles it end to end. To correct a filed return, file a revised return under section 139(5). For AY 2026-27 the window runs to 12 months from the end of the tax year, with a fee if you revise after nine months; confirm the exact last date for your year on the e-filing portal. After that, an updated return (ITR-U) can still add income within 48 months, with additional tax. ## How to File ITR for Freelancers and Business Owners The portal steps are the same; the form and the calculation change. ### Freelancers and consultants Professionals such as software consultants, designers, doctors, architects and lawyers can use section 44ADA if gross receipts are up to ₹75 lakh (where cash receipts are within 5%; otherwise ₹50 lakh). Under 44ADA, 50% of receipts is treated as profit, no books are needed, and you file ITR-4. If your real expenses are higher than 50%, or your receipts cross the limit, you keep books and file ITR-3. Match every 194J TDS entry in Form 26AS with your invoices, and remember that a freelancer with tax above ₹10,000 after TDS must pay advance tax. More on this in ITR for freelancers. ### Small business owners Shops, traders and small manufacturers with turnover up to ₹3 crore (where cash receipts are within 5%; otherwise ₹2 crore) can use section 44AD. Profit is taken at 6% of digital receipts and 8% of cash receipts, and the return is ITR-4. Declaring a lower profit means keeping books, possibly getting a tax audit, and filing ITR-3. If you opt out of 44AD after using it, you cannot return to it for the next five years. Keep your GST turnover and the turnover in the return consistent; the department compares them. ## How to File ITR for Beginners: A Quick Checklist ### How to file income tax return online for the first time If this is your first return, the process feels longer than it is. This checklist covers how to file ITR online for the first time without missing a step: - Link PAN with Aadhaar and register on the portal. - Pre-validate one bank account in your own name. - Download AIS, TIS and Form 26AS and read them once. - Collect Form 16 or payslips, interest certificates and any capital gains statement. - Decide the regime by comparing both. - Choose the ITR form for your types of income. - File, pay any balance tax, and e-verify on the same day. - Save the acknowledgement PDF and watch your email for the 143(1) intimation. Keep a folder with these papers for at least six years. A department query can come years later, and the papers you used to file are your answer. ## Should You File It Yourself or Use an Expert? Once you know how to file income tax return online, a simple salary return with one Form 16 and savings interest can be filed by most people in under an hour using the steps above. It makes sense to use one of the online income tax filing services in India when your return has capital gains across several brokers, foreign shares or RSUs, F&O trading, rental income from more than one property, arrears, a job change with a tax difference, or a pending notice. In these cases a wrong entry costs more than the fee. At ITR Filing Online, a tax expert prepares your return from your documents, compares both regimes, reconciles every AIS entry, and sends you the computation before anything is filed. You approve, we file, and we help you e-verify. If a refund is delayed or a notice arrives later, the same team handles it. See the ITR filing online service, or if you prefer a chartered accountant to review your return, our CA-assisted tax filing page explains how it works from your phone. Already have a notice? Our income tax notice reply team can read it with you. ### Can I file my income tax return online myself? Yes. Any individual can register on the e-filing portal with PAN, choose the assessment year and ITR form, check the pre-filled data against Form 16 and AIS, pay any balance tax, and submit. The return is complete only after e-verification within 30 days, which takes a minute with Aadhaar OTP. Simple salary returns usually take under an hour. ### What is the last date to file ITR for AY 2026-27? The due date was 31 July 2026 for ITR-1 and ITR-2, and 31 August 2026 for ITR-3 and ITR-4 cases without audit. Audit cases were extended to 21 November 2026. If you missed your date, a belated return can still be filed up to 31 December 2026 with a late fee under section 234F and interest. ### Can I file ITR without Form 16? Yes. Form 16 is not attached to the return. Work out gross salary from your payslips, check the TDS deducted by your employer in Form 26AS and AIS, claim the standard deduction, and calculate exemptions yourself with proof. You can claim only the TDS that appears in Form 26AS, so ask your employer to correct any missing entries. ### Which ITR form should a salaried person file? A resident salaried person with total income up to ₹50 lakh, one house property, interest income and long-term equity gains up to ₹1.25 lakh files ITR-1. Short-term capital gains, a second house, foreign assets, income above ₹50 lakh or being a company director needs ITR-2. Any business income, including F&O trading, needs ITR-3. ### What happens if I do not e-verify my return? An unverified return is treated as if it was never filed. You must verify within 30 days of filing by Aadhaar OTP, bank or demat EVC, net banking, digital signature, or by posting a signed ITR-V to CPC Bengaluru. If you verify after 30 days, the verification date becomes the filing date, so a late fee may apply. ### How long does it take to get an income tax refund? Most refunds are credited within a few weeks after e-verification, once CPC processes the return under section 143(1). The refund goes only to a pre-validated bank account linked to your PAN. Mismatches with AIS, an inoperative PAN, a closed account or an old demand adjusted under section 245 are the usual reasons for delay. ### Which documents are required for income tax return filing? Keep PAN and Aadhaar, Form 16 or payslips, AIS, TIS and Form 26AS, bank interest certificates, capital gains statements from your broker or fund house, and details of a pre-validated bank account. For the old regime, also keep rent receipts, landlord PAN where rent exceeds ₹1 lakh a year, and investment, insurance and home loan proofs. ### Can I correct a mistake after filing my ITR? Yes. File a revised return under section 139(5), choosing revised as the filing type and quoting the acknowledgement number of the original. For AY 2026-27 the window runs to 12 months from the end of the tax year, with a fee after nine months. A revised return replaces the original fully, so enter every figure again.