How to File ITR Online 2026 — Complete Step by Step Guide

Step 1 — Gather Documents Required for ITR Filing

Before you start filing, keep these documents ready:

• PAN card and Aadhaar card
• Form 16 from your employer (for salaried individuals)
• Form 26AS and AIS (Annual Information Statement) — download from income tax portal
• Bank account statements for all accounts
• Interest certificates from banks for FD/savings interest
• Investment proofs for 80C deductions (PPF, ELSS, LIC premium receipts)
• Home loan interest certificate if claiming deduction under Section 24
• Rent receipts if claiming HRA exemption
• Capital gains statements from broker if you traded stocks or mutual funds

Step 2 — Choose the Right ITR Form

Choosing the wrong ITR form is one of the most common mistakes. Here is a quick guide:

Most salaried employees with no capital gains and a single employer should file ITR-1. If you sold mutual funds or stocks during FY 2025-26, you need ITR-2 instead.

Step 3 — Register or Login to the Income Tax Portal

Go to the official Income Tax e-filing portal at incometax.gov.in. If you are filing for the first time, register using your PAN number — it becomes your user ID. If you already have an account, log in using your PAN and password. You can also log in using your Aadhaar OTP for faster access.

Step 4 — Download and Verify Form 26AS and AIS

Before filling your ITR, always check Form 26AS and the Annual Information Statement (AIS). Form 26AS shows all TDS deducted against your PAN by employers, banks, and other deductors. AIS shows a comprehensive view of all financial transactions reported against your PAN including salary, interest, dividends, mutual fund transactions, and property purchases.

Make sure the income and TDS figures in your ITR match Form 26AS exactly. Any mismatch can trigger a notice from the Income Tax Department. You can download both from the income tax portal under the e-File section.

Step 5 — Choose Old or New Tax Regime

This is one of the most important decisions while filing your ITR for FY 2025-26. The new regime is now the default — if you want to opt for the old regime to claim deductions like 80C, HRA, and home loan interest, you need to actively select it while filing. Use our income tax calculator to compare both regimes and choose the one that results in lower tax for your specific income and deductions.

Step 6 — Fill in Your ITR Form Online

On the income tax portal, go to e-File → Income Tax Returns → File Income Tax Return. Select Assessment Year 2026-27 (for FY 2025-26), choose your ITR form, and select the online filing mode. The portal will pre-fill many details from Form 26AS and AIS — verify all pre-filled data carefully before proceeding. Enter any additional income, deductions, and exemptions that are not pre-filled.

For salaried employees filing ITR-1, the process is largely straightforward as most data comes pre-filled from your employer through Form 16. Cross-check salary figures, TDS deducted, and deductions claimed against your Form 16 before submitting.

Step 7 — Claim All Eligible Deductions

If you are filing under the old regime, make sure you claim all eligible deductions:

• Section 80C — up to Rs. 1.5 lakh (PPF, ELSS, LIC, EPF, home loan principal)
• Section 80D — health insurance premium up to Rs. 25,000 (Rs. 50,000 for senior citizens)
• Section 80CCD(1B) — additional NPS contribution up to Rs. 50,000
• Section 24(b) — home loan interest up to Rs. 2 lakh
• Section 80E — education loan interest (no limit)
• Section 80G — donations to eligible charitable institutions
• HRA exemption if you pay rent and receive HRA from employer

Step 8 — Review and Submit Your ITR

Before submitting, carefully review the tax computation shown by the portal. Check your total income, total deductions, taxable income, tax liability, TDS already deducted, and net tax payable or refund due. If there is any tax payable, pay it using the self-assessment tax option (Challan 280) before submitting your return. If there is a refund, it will be credited to your pre-validated bank account after processing.

Step 9 — E-Verify Your ITR

Filing your ITR is not complete until you e-verify it. You must e-verify within 30 days of filing. Without e-verification, your ITR is considered invalid. There are multiple e-verification methods:

• Aadhaar OTP — fastest and most convenient method
• Net banking — log in through your bank and verify
• Demat account — verify through your broker
• Bank account EVC — generate EVC through your bank
• Digital Signature Certificate (DSC) — for businesses and professionals

Aadhaar OTP is the simplest method — just make sure your Aadhaar is linked to your PAN and your mobile number is registered with Aadhaar. After successful e-verification you will receive an acknowledgement number and an ITR-V email confirmation.

What Happens After Filing?

After e-verification, the Income Tax Department processes your return. If there is a refund, it is typically credited within 15-45 days to your pre-validated bank account. You can track your refund status on the income tax portal. If there is any discrepancy, the department may send a notice under Section 143(1) for clarification — respond promptly through the portal.

Consequences of Missing the July 31 Deadline

If you miss the July 31, 2026 deadline you can still file a belated return until December 31, 2026 but with a late filing fee of Rs. 5,000 under Section 234F (Rs. 1,000 if total income is below Rs. 5 lakh). Additionally you will not be able to carry forward losses from capital gains or business income, and interest under Section 234A will be charged on any unpaid tax. Always file on time to avoid these penalties.