How to file your income tax return online
Updated 11 October 2026
You file your income tax return (ITR) online on the Income Tax Department's e-filing portal, and for most salaried people it takes under an hour because salary, TDS and interest come pre-filled. Log in with your PAN, choose the right form, check the figures against your Annual Information Statement, pick a regime, pay any balance and e-verify the return within 30 days.
Keep these ready
- PAN linked with Aadhaar, and the mobile number linked to Aadhaar for the OTP. See linking Aadhaar with PAN.
- Your salary TDS certificate: Form 16 for 2025-26, Form 130 from tax year 2026-27.
- Form 26AS and the Annual Information Statement (AIS), downloadable from the portal.
- Interest certificates from banks and the post office, and capital gains statements from your broker or mutual fund.
- For the old regime: rent receipts, 80C and 80D proofs and the home loan interest certificate.
- A bank account pre-validated on the portal, for any refund.
Eight steps to file
- Log in at incometax.gov.in using your PAN (or Aadhaar) as user ID.
- Start the return: go to e-File, then Income Tax Returns, then File Income Tax Return, and select the year you are filing for.
- Choose online mode and your status (individual).
- Select the ITR form. Most salaried people with interest income use ITR-1; the portal can also guide you. See which ITR form.
- Check the pre-filled data: personal details, salary, TDS and interest. Compare with your Form 16/130 and AIS, and add anything missing, such as rent or capital gains.
- Pick your regime and enter deductions. The new regime is the default. Salaried people can choose the old regime here even if their employer used the new one, if filing by the due date.
- Review the tax computation. If tax is payable, pay it through e-Pay Tax as self-assessment tax and add the challan details. If you have paid more, the refund is shown.
- Submit and e-verify within 30 days: Aadhaar OTP, net banking, an EVC from your pre-validated bank or demat account, or by posting the signed ITR-V to CPC Bengaluru. A return not verified in time is treated as never filed.
Total taxable income = ₹15,25,000 + ₹80,000 = ₹16,05,000.
Tax = ₹1,20,000 (up to ₹16 lakh) + 20% of ₹5,000 (₹1,000) = ₹1,21,000, plus cess ₹4,840 = ₹1,25,840.
TDS already paid = ₹1,13,100 + ₹8,000 = ₹1,21,100.
Balance = ₹1,25,840 − ₹1,21,100 = ₹4,740, which he pays as self-assessment tax before submitting. Because the balance is under ₹10,000, no advance tax interest applies.
Due dates
For income of financial year 2025-26 (assessment year 2026-27), filed under the 1961 Act:
| Who | Due date |
|---|---|
| Salaried, pensioners and others without business income (ITR-1, ITR-2) | 31 July 2026 |
| Business or professional income, no audit (ITR-3, ITR-4) | 31 August 2026 |
| Accounts that need a tax audit | 31 October 2026 |
| Belated return (after the due date) | 31 December 2026 |
| Revised return (to correct a filed return) | 31 March 2027, unless assessed earlier |
The 31 August date for non-audit business cases and the longer window for revised returns came in with Budget 2026. Returns for tax year 2026-27, the first under the 2025 Act, will be filed in 2027; check the portal for the dates and forms when they are notified. See tax year vs assessment year.
If you file late
- Late fee: ₹5,000, or ₹1,000 if total income is up to ₹5 lakh.
- Interest: 1% a month on tax still unpaid after the due date.
- Losses: capital and business losses cannot be carried forward from a belated return (house property loss is an exception).
- Regime: salaried people generally lose the option to choose the old regime in a belated return.
- Updated return (ITR-U): if you miss even the belated deadline, or left out income, you can file an updated return within 48 months of the end of the assessment year by paying 25% to 70% additional tax. It cannot be used to claim a refund.
After you file
The Centralised Processing Centre processes the return and sends an intimation by email. If your figures match, any refund goes to your pre-validated bank account; track it on the portal. If there is a mismatch, you may get a notice asking you to explain or correct it: respond on the portal within the time given. If you spot a mistake yourself, file a revised return. Read more in income tax refund, and check your numbers first with the income tax calculator.