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Income Tax Filing (ITR)
Step-by-step guide to filing your Indian income tax return (ITR) on the e-Filing portal: check AIS and Form 26AS, pick the right form and regime, pay any balance tax, file and e-verify, then track your refund.
- India
- ~9 days
- 8 steps
- 8 documents
Curated by Raaya · Last reviewed Oct 2026
Steps
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Log in to the e-Filing portal (ई-फाइलिंग पोर्टल में लॉगिन करें)
1 dayGo to incometax.gov.in and log in with your PAN as the user ID. First-time users click Register, enter PAN and complete OTP verification on the mobile number and email linked to it.
Once in, open My Profile and check three things: your PAN is linked to Aadhaar (an unlinked PAN becomes inoperative and refunds are withheld; late linking carries a Rs 1,000 fee), your mobile number and email are current, and at least one bank account is pre-validated. Refunds are paid only into a pre-validated account that is linked to your PAN.
Tip: Pre-validate your bank account now. Validation can take a few days and a refund cannot be issued without it.
- Online
- incometax.gov.in
PAN Card (पैन कार्ड)Aadhaar Card (आधार कार्ड) -
Gather income and deduction documents (दस्तावेज़ इकट्ठा करें)
2 daysCollect proof of every source of income for the financial year (April to March). Salaried people need Form 16 from each employer they worked for during the year; employers must issue it by 15 June. Also collect interest certificates from banks and post office schemes, Form 16A for other TDS, rent received, and capital gains statements from your broker or mutual fund registrar.
If you plan to use the old tax regime, gather deduction proofs as well: life insurance, PPF, ELSS and tuition fee receipts (Section 80C), health insurance premium receipts (80D), home loan interest certificate, rent receipts for HRA, and donation receipts.
Tip: If you changed jobs, get Form 16 from both employers. Missing one is the most common cause of a tax demand later.
Form 16 (TDS certificate from employer)Bank interest certificates and statementsDeduction proofs (80C, 80D, home loan, rent)Capital gains statement (shares, mutual funds, property)ITR acknowledgement (ITR-V) -
Check AIS, TIS and Form 26AS (एआईएस और 26AS जाँचें)
1 dayOn the portal, go to Services, then Annual Information Statement (AIS). Download AIS and the Taxpayer Information Summary (TIS); they list salary, interest, dividends, securities trades, property deals and TDS reported about you. Then view Form 26AS (e-File, Income Tax Returns, View Form 26AS) to see the tax deducted or paid against your PAN.
Match these against your own documents. If an entry is wrong or duplicated, submit feedback on that entry inside AIS. Make sure every TDS amount you want to claim actually appears in 26AS; tax that your employer or bank deducted but did not deposit cannot be claimed until they correct their TDS return.
Tip: The department's computer matches your return against AIS. Income that appears in AIS but is missing from your return usually triggers a notice.
- Online
- incometax.gov.in
AIS, TIS and Form 26AS (वार्षिक सूचना विवरण) -
Choose your ITR form and tax regime (फॉर्म और टैक्स व्यवस्था चुनें)
1 dayPick the form that fits your income. ITR-1 (Sahaj) is for resident individuals with total income up to Rs 50 lakh from salary or pension, up to two house properties, interest and other sources, and long-term capital gains under Section 112A up to Rs 1.25 lakh. ITR-2 covers other capital gains, foreign assets or income above Rs 50 lakh. ITR-3 is for business or professional income, and ITR-4 (Sugam) for presumptive business income.
The new tax regime is the default. For FY 2025-26 there is no tax up to Rs 12 lakh of taxable income because of the rebate, and salaried people get a Rs 75,000 standard deduction. The old regime allows deductions such as 80C and HRA. Salaried taxpayers choose in the return itself; people with business income must file Form 10-IEA by the due date to choose the old regime.
Tip: Compare tax under both regimes before you choose. The portal's tax calculator shows both side by side.
- Confirm residential status for the year
- List all income heads: salary, house property, capital gains, business, other sources
- Pick ITR-1, 2, 3 or 4 based on your income types
- Compare tax under the new and old regimes
- If you have business income and want the old regime, file Form 10-IEA first
- Note brought-forward losses from earlier returns
Form 16 (TDS certificate from employer)Deduction proofs (80C, 80D, home loan, rent)Capital gains statement (shares, mutual funds, property) -
Pay any balance tax due (बकाया टैक्स जमा करें)
1 dayIf your tax liability is higher than the TDS and advance tax already paid, pay the difference as self-assessment tax before filing. Use e-Pay Tax on the e-Filing portal, choose Income Tax, the correct assessment year (AY 2026-27 for income earned in FY 2025-26) and self-assessment tax, then pay by net banking, UPI, card or at a bank counter.
Interest is charged on late or short payment: Section 234A for filing after the due date, and 234B and 234C for shortfalls in advance tax. The return utility calculates this interest for you, so pay the total it shows.
Tip: Select the right assessment year on the challan. A challan paid against the wrong year cannot simply be moved and causes a mismatch.
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Fill in and submit the return (रिटर्न भरें और जमा करें)
1 dayGo to e-File, Income Tax Returns, File Income Tax Return. Choose the assessment year, online mode, your status (individual) and the ITR form. Most of the form is pre-filled from your profile, Form 16 data, AIS and 26AS; check each schedule rather than accepting it blindly.
Enter income not pre-filled, claim deductions only if you have proof, check the tax computation, and confirm the bank account for refunds. Submit and note the acknowledgement number.
Deadlines for FY 2025-26 (AY 2026-27): 31 July 2026 for most individuals, 31 August 2026 for business or professional income not requiring audit. A belated return can be filed until 31 December 2026 with a late fee of Rs 5,000 (Rs 1,000 if total income is up to Rs 5 lakh). A revised return can be filed until 31 March 2027.
Tip: Do not claim deductions you cannot prove. The department can ask for evidence years later.
- Online
- incometax.gov.in
PAN Card (पैन कार्ड)Form 16 (TDS certificate from employer)AIS, TIS and Form 26AS (वार्षिक सूचना विवरण)Bank interest certificates and statementsCapital gains statement (shares, mutual funds, property) -
E-verify the return within 30 days (30 दिनों में ई-वेरिफाई करें)
1 dayA return is not complete until it is verified. You must verify within 30 days of filing; if you verify later, the date of verification is treated as the filing date, which can attract the late fee.
The easiest options are Aadhaar OTP (sent to the mobile linked to Aadhaar), an EVC through pre-validated bank account or demat account, or net banking login. You can e-verify immediately after submitting or later under e-File, e-Verify ITR. If you cannot e-verify, sign the ITR-V and send it by ordinary or speed post to the Centralised Processing Centre in Bengaluru within 30 days.
Tip: E-verify on the same day you file. Many first-time filers forget this step and their return is treated as not filed.
- Online
- incometax.gov.in
Aadhaar Card (आधार कार्ड)ITR acknowledgement (ITR-V) -
Track processing and refund (प्रोसेसिंग और रिफंड ट्रैक करें)
1 dayAfter verification, the Centralised Processing Centre processes your return and sends an intimation under Section 143(1) by email and SMS. It shows whether your figures were accepted, and whether you get a refund or owe tax. Check the status anytime under e-File, Income Tax Returns, View Filed Returns.
If you receive a notice of defective return under Section 139(9), respond on the portal within the time given (normally 15 days). If the intimation shows a demand you disagree with, respond under Pending Actions, or file a rectification request if there is a mistake.
Keep your ITR-V, computation and proofs for at least six years.
Tip: Read the 143(1) intimation even if you expect a refund. An unanswered demand is adjusted against future refunds.
Documents you'll need
| PAN Card (पैन कार्ड) | Your PAN is your login ID and taxpayer number. It must be linked to Aadhaar or it becomes inoperative and refunds are held back. |
|---|---|
| Aadhaar Card (आधार कार्ड) | Needed to link with PAN and for Aadhaar OTP e-verification. The mobile number linked to Aadhaar receives the OTP, so keep it updated with UIDAI. |
| Form 16 (TDS certificate from employer) | Issued by each employer by 15 June for the previous financial year. Shows salary paid, exemptions and TDS deducted; collect one from every employer you worked for during the year. |
| AIS, TIS and Form 26AS (वार्षिक सूचना विवरण) | Downloaded from the e-Filing portal. Lists income and tax credits reported against your PAN; your return should match it. |
| Bank interest certificates and statements | Interest from savings accounts and deposits is taxable. Download interest certificates from net banking for the April to March year. |
| Deduction proofs (80C, 80D, home loan, rent) | Only needed if you choose the old tax regime. Keep premium receipts, investment statements, home loan interest certificate and rent receipts for at least six years. |
| Capital gains statement (shares, mutual funds, property) | Download from your broker or mutual fund registrar for the financial year. Needed to report gains and losses; LTCG under 112A above Rs 1.25 lakh moves you out of ITR-1. |
| ITR acknowledgement (ITR-V) | Earlier years' acknowledgements help with carried-forward losses and previous figures. This year's ITR-V is generated after filing and is your proof of income for loans and visas. |
Official sources
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General guidance, not legal, tax or immigration advice. Rules change; confirm with the official source before you act.