Income Tax Return (ITR) Filing

Who can use this

• Resident individuals only
• Total income up to ₹50 lakh in the financial year
• Income from salary or pension
• Income from up to two house properties
• Family pension income
• Agricultural income not exceeding ₹5,000
• Long-term capital gains under Section 112A up to ₹1.25 lakh
• Income from other sources (savings interest, deposit interest, family pension, enhanced compensation)

Who cannot use this

• Resident Non-Ordinary Resident (NOR) or Non-Resident Indian (NRI)
• Total income exceeding ₹50 lakh
• Agricultural income above ₹5,000
• Income from lottery, puzzle competitions, or horse racing
• Short-term capital gains
• Long-term capital gains under Section 112A exceeding ₹1.25 lakh
• Income from unlisted equity shares
• Income from business or profession
• Director in any company
• Tax deducted at source (TDS) under Section 194N
• Deferred tax on Employee Stock Ownership Plan (ESOP) from eligible start-up
• More than two house properties

Documents required

• PAN and Aadhaar card
• Salary slips or pension payment statement
• Form 16 issued by your employer (if applicable)
• Bank statements showing interest earned
• House property rental receipts or municipal property tax documents
• Details of investments (PPF, NSC, life insurance) if claiming Section 80C deductions
• Medical insurance premium receipts if claiming Section 80D deductions
• Home loan statement if claiming house property deductions
• TDS certificates (Form 16, 16A, etc.)
• Any other income documentation

Step-by-step process

1. Visit the e-Filing portal and log in — Open https://www.incometax.gov.in in your web browser. Click on 'Login' at the top right. Enter your User ID (PAN or email) and Password. Complete any two-factor authentication if prompted.
2. Navigate to Income Tax Return filing section — After logging in, click on 'e-File' from the menu. Select 'Income Tax Returns' from the dropdown. Click 'File Income Tax Return'.
3. Select assessment year and filing mode — Choose Assessment Year 2026-27 (for FY 2025-26). Select filing mode as 'Online'. Click 'Continue'.
4. Start new filing or resume existing — Click 'Start New Filing' if this is your first return for this year. If you previously started, you can click 'Resume' to continue from where you left off.
5. Select your residential status and ITR form — Select 'Resident' as your status. The system will suggest ITR-1 (Sahaj) if you meet the criteria. Click 'Confirm' to select this form.
6. Review and acknowledge required documents — The portal will display a checklist of documents you need. Verify you have all required documents. Click 'I have understood and want to continue' to proceed.
7. Select reason for filing — Choose your filing reason from the dropdown: 'Original Return', 'Revised Return', or 'Belated Return'. Click 'Next'.
8. Choose your applicable tax regime — Select your tax regime: New Tax Regime (default from AY 2026-27; offers lower rates but fewer deductions) or Old Tax Regime (allows deductions but higher rates). Click 'Proceed'.
9. Fill in Personal and Address Information — Enter your full name, date of birth, Aadhaar number (if available), and residential address. Verify all details match your PAN records. Click 'Next'.
10. Declare your Gross Total Income (GTI) — Enter income from salary (box A), house property (box B), other sources like interest (box C), and any agricultural income. The portal will auto-sum. Review the total and click 'Next'.
11. Claim eligible deductions — If using Old Tax Regime, enter deductions under Section 80C (up to ₹1.5 lakh), 80D (medical insurance premiums), 80E (education loan interest), and 80TTA (savings account interest). New Regime users skip this. Click 'Next'.
12. Enter Tax Paid and calculate your liability — Input any TDS certificates (Form 16, 16A), advance tax paid, or self-assessment tax. The portal will calculate your total tax liability. Review the computation and click 'Next'.
13. Review all form details before submission — The portal will display a comprehensive summary of all your entries across all sections. Verify each section carefully for accuracy. Click 'Proceed to Validation' to check for errors.
14. Complete online validation checks — The system will run automated checks for missing data, mathematical errors, or inconsistencies. If no errors are flagged, click 'Submit' to finalize the return online.
15. Pay any tax due (if applicable) — If you owe tax after deducting TDS and advance tax, the portal will prompt you to pay via e-Pay. Click 'Pay Now', select your bank, and complete payment. Keep the payment reference number.
16. Proceed to e-Verification — After submission, click 'Proceed to Verification'. Select your e-Verification method: Aadhaar OTP (fastest; requires Aadhaar linked to PAN), EVC from net-banking/bank app/demat, or DSC. Click your chosen option.
17. Complete Aadhaar OTP verification (recommended) — If you selected Aadhaar OTP: Enter your Aadhaar-linked mobile number. You will receive an OTP. Enter the OTP in the portal. The system will verify and mark your return as e-verified instantly.
18. Save Acknowledgement Number and confirm filing — After successful e-verification, the portal will display your Acknowledgement Number and Transaction ID. Download and save the ITR-V (Verification copy). Your return is now filed. You will receive email confirmation.

Related reading

• TDS Explained Simply: On Rent, Salary & Professional Fees (India 2026)
• Missed the ITR Deadline? Belated Return, Late Fee (234F) & Interest
• myITreturn Alternative: Free Income-Tax Filing Guidance (2026)