How to File ITR Online in 2026: Step-by-Step Guide

Filing your ITR takes 20-30 minutes if you are prepared. The income tax portal has improved significantly, with auto-populated forms using your AIS (Annual Information Statement) data. For most salaried people, it is review, adjust, and submit.

Here is the step-by-step process for FY 2025-26 (Assessment Year 2026-27).

Before You Start: Documents Checklist

Form 16 from your employer (received by June 15). AIS/TIS from the income tax portal (auto-generated, shows all income and TDS). Bank statements showing interest earned. Rent receipts (if claiming HRA). Home loan interest certificate from your bank. 80C proof: PPF passbook, ELSS statements, insurance premium receipts. 80D proof: health insurance premium receipts. NPS contribution receipt for 80CCD(1B). Capital gains statements from brokers (if applicable).

Step 1: Log In and Choose Your ITR Form

Go to eportal.incometax.gov.in. Log in with your PAN (user ID) and password. Navigate to e-File > Income Tax Returns > File Income Tax Return. Select Assessment Year 2026-27. Choose "Online" as the filing mode.

Which form? ITR-1 (Sahaj): for salaried individuals with income from salary + one house property + other sources (interest, dividends), total income below 50 lakh. This covers 80%+ of salaried taxpayers.

ITR-2: if you have capital gains (sold shares, mutual funds, property), income from more than one house property, foreign income/assets, or total income above 50 lakh.

ITR-3: if you have business/professional income along with salary.

ITR-4 (Sugam): if you are a freelancer or small business owner opting for presumptive taxation (44AD/44ADA).

Step 2: Choose Your Tax Regime

The portal asks upfront: new regime or old regime. If you chose the new regime, the form skips the deductions sections entirely. If old regime, you will fill in 80C, 80D, HRA, etc.

Not sure which regime? Use our income tax calculator to compare both before proceeding. You can change this later before final submission, but it saves time to decide now.

Step 3: Pre-Fill Your Data

Click "Pre-fill" and the portal pulls data from your AIS: salary income, TDS deducted, bank interest, dividend income, property transactions, and more. This auto-population covers 70-80% of your return.

Review every pre-filled field carefully. Common mismatches: salary amount differs from Form 16 (usually minor rounding). Bank interest is missing (some banks report late). Dividend income is missing (for small amounts). Capital gains from equity are incomplete.

Cross-check with Form 16 for salary income and with your broker statement for capital gains. The AIS data is usually correct for TDS amounts.

Step 4: Fill Income Details

Salary: Pre-filled from Form 16. Verify: gross salary, standard deduction (75,000 new regime / 50,000 old regime), employer PF contribution, HRA received.

House property: If you have a home loan, enter interest paid (auto-populated or from loan certificate). For self-occupied property: net annual value is zero, but interest up to 2 lakh is deductible under old regime.

Other sources: Savings bank interest, FD interest, dividend income. Most of this is pre-filled from AIS. Add any missing FD interest manually (compare with Form 26AS).

Step 5: Fill Deduction Details (Old Regime Only)

If you chose the old regime, fill in deductions under each section:

80C: EPF contribution (from Form 16), PPF, ELSS, life insurance, tuition fees, home loan principal. Maximum: 1,50,000.

80CCD(1B): NPS self-contribution. Maximum: 50,000 (additional, over 80C).

80D: Health insurance premiums. Self/family: up to 25,000 (50,000 if senior). Parents: additional 25,000 (50,000 if senior).

80TTA: Savings bank interest. Up to 10,000.

80G: Donations to approved organizations.

The portal calculates your total deductions and taxable income automatically.

Step 6: Verify Tax Computation

The portal shows your computed tax, TDS already paid, and the net tax payable or refund due. Compare this with your Form 16 and your own calculation from our income tax calculator.

If refund is due: verify your bank account details. The refund will be credited to this account (pre-validated bank account linked to PAN).

If tax is due: you need to pay via Challan 280 before submission. Self-assessment tax (300) and interest 234A/234B/234C if applicable.

Step 7: Review and Submit

The portal generates a preview of your complete return. Review every page. Check that TDS credits match Form 26AS (minor mismatches of Rs 1-2 due to rounding are fine, the CPC adjusts these). Click Submit.

Step 8: Verify Within 30 Days

Your ITR is not processed until verified. You MUST verify within 30 days. Options:

Aadhaar OTP (fastest): Click "e-Verify" > Aadhaar OTP. Enter the OTP sent to your Aadhaar-linked mobile. Done in 2 minutes.

Net banking: If your bank supports EVC generation (SBI, HDFC, ICICI do), log in to bank > generate EVC > enter on the portal.

Physical verification: Take a printout of ITR-V, sign it, and send it to CPC, Centralized Processing Centre, Income Tax Department, Bengaluru - 560500, by speed post. Must reach within 30 days. This is the slowest option.

Common Mistakes to Avoid

Not reconciling AIS with Form 16. The AIS shows what various entities reported about you. If a client deducted TDS on your freelance payment, it shows in AIS but not in Form 16. You need to declare that income. Ignoring it leads to a notice.

Forgetting to report capital gains. If you sold mutual funds or shares, the gain or loss must be reported in your ITR. Even if TDS was not deducted, the transaction is in your AIS. Under-reporting triggers a 234A/B/C notice with interest.

Incorrect bank account for refund. Ensure the bank account linked to your PAN is the one where you want the refund. A wrong or inactive account delays your refund by months.

Filing the wrong ITR form. If you file ITR-1 but had capital gains, the CPC will flag it as "defective return" and ask you to re-file as ITR-2. You get 15 days to respond, failing which the return is treated as invalid.

Missing the July 31 deadline. Late filing costs Rs 5,000 (Rs 1,000 if income is under 5L) plus you lose the right to carry forward capital losses. Interest under 234A (1% per month on tax due) also applies. File by July 31, period.

What If You Need to Revise?

Made a mistake? File a revised return before the end of the assessment year (March 31, 2027 for FY 2025-26). You can revise unlimited times. The latest filed revision supersedes all previous ones.

Common revision scenarios: forgot to report FD interest, missed a deduction, wrong regime selected, capital gains not included.

After Filing: What to Expect

Acknowledgment number is generated immediately. Processing by CPC takes 30-90 days. You will receive an intimation under Section 143(1) confirming acceptance (or adjustments). If a refund is due, it is typically credited within 30-60 days of processing.

Check status: e-File > View Filed Returns > select the relevant AY. The status will show as "Filed," "Processed," or "Refund Issued" with the amount and date.

Use our salary calculator to verify your gross and taxable income before filing.