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.

Reconcile against AIS and 26AS before you start

The department begins from its own data, not from yours. Form 26AS shows tax credited against your PAN; the AIS additionally lists interest, dividends, securities transactions and significant expenses reported by third parties. Filing something that disagrees with those is the most reliable way to generate a mismatch notice. Download both, reconcile against your records, and use the portal's feedback facility where an entry is genuinely wrong rather than quietly filing a different figure.

The form follows the composition of your income

ITR-1 covers simple salary, one house property and limited other income within prescribed limits; a single equity sale moves you to ITR-2. ITR-3 applies to business or professional income with books, ITR-4 to presumptive income under sections 44AD, 44ADA or 44AE. Filing on the wrong form makes the return defective under section 139(9), and an uncorrected defective return is treated as never filed — taking the late fee, interest and the loss carry-forward with it.

Verification within 30 days, or none of it counts

An unverified return is not a filed return. You have 30 days from submission to e-verify by Aadhaar OTP, net banking or a pre-validated bank account. Miss the window and the return becomes invalid, with the consequences of never having filed even though the work was done on time. There is no advantage in waiting — verify the same day you submit.

Filing late costs more than the fee

Section 234F charges ₹5,000, reduced to ₹1,000 where total income is up to ₹5 lakh, and it applies even when no tax is owed. Section 234A adds 1% per month on tax still unpaid. The expensive consequence is neither: a belated return forfeits the right to carry business and capital losses forward — permanently — with house-property loss the only exception. For anyone who sold at a loss, that dwarfs the fee.

A mid-year job change usually leaves tax outstanding

Each employer computes TDS as though it were your only one, applying the basic exemption and deductions afresh, so two part-year computations under-deduct against your combined income. Reporting previous salary to the new employer in Form 12B prevents it; without that, the gap appears as a demand at filing. Combine gross salary from both employers, apply exemptions once, and check the result against both Form 16s before submitting.

More Income Tax services

• TDS Return Filing
• Income Tax Notice & Assessment
• HUF Registration & Filing
• Lower / Nil TDS Certificate (Form 13)
• Income-Tax Appeal (CIT(A) / ITAT)
• Tax Planner (Old vs New + Savings)

Related reading

• Missed the ITR Deadline for AY 2026-27? Your Options
• Section 80C Investments 2026: Complete Comparison — PPF vs ELSS vs NPS vs NSC vs More
• Why Is My ITR Refund Delayed in 2026? (And How to Fix It)