How to File ITR Online in India — Step by Step Guide (FY 2025-26)

1. What Is ITR and Who Must File It?

An Income Tax Return (ITR) is a form you submit to the Income Tax Department of India declaring your income, deductions claimed, and tax paid or payable for a financial year. For FY 2025-26 (April 1, 2025 to March 31, 2026), you file the return in AY 2026-27.

Who is mandatory to file ITR?

Filing ITR is mandatory if any of the following apply to you:

• Your gross total income exceeds ₹2.5 lakh (₹3 lakh for senior citizens, ₹5 lakh for super senior citizens above 80) under the old regime
• Your income exceeds ₹4 lakh under the new regime (as revised in Budget 2025 via the Finance Act 2025)
• You want to claim a refund of TDS deducted from salary, FD interest, or other income
• You have foreign assets or income from a foreign source
• You deposited more than ₹1 crore in a bank, spent over ₹2 lakh on foreign travel, or paid electricity bills exceeding ₹1 lakh
• You are a company or firm, regardless of profit or loss

Good to know: Even if no tax is payable and no TDS was deducted, filing ITR is good practice. It creates a financial record that helps with visa applications, loan approvals, and government tenders.

2. Which ITR Form Should You File?

Choosing the wrong form is one of the most common errors that leads to defective return notices. Here is a quick reference:

Important: Filing ITR-1 when you have capital gains (which requires ITR-2) gets your return flagged as defective. You receive a notice and must refile within 15 days.

3. Documents You Need Before You Start

Gather these before logging into the portal — having them ready makes the process smooth and reduces errors:

• Form 16 (Part A + Part B) — from your employer. This is the most critical document for salaried individuals. See our complete Form 16 guide to understand every field.
• PAN Card — your 10-character Permanent Account Number.
• Aadhaar Number — must be linked to PAN. Verify linkage before filing.
• Form 26AS / AIS (Annual Information Statement) — shows all TDS deducted and high-value transactions. Download from the IT portal.
• Bank account details — IFSC code and account number for refund credit.
• Investment proofs — for 80C (PPF, ELSS, LIC, home loan principal), 80D (health insurance), HRA, NPS etc. (only needed under old regime).
• Capital gains statement — from your broker (Zerodha, Groww, Angel One etc.) if you sold stocks or mutual funds.
• Rent receipts + landlord PAN — if you are claiming HRA.
• Home loan interest certificate — from your bank for Section 24(b) deduction.
• Bank interest statements — for savings account and FD interest income.

4. Step-by-Step: How to File ITR Online

Step 1 — Log in to the IT e-Filing Portal

Go to incometax.gov.in and log in using your PAN (which is your User ID) and password. If you haven't registered, click "Register" and create an account with your PAN.

Step 2 — Download and Verify Your AIS + Form 26AS

Before doing anything else, go to e-File → Income Tax Returns → View AIS and download your Annual Information Statement. Cross-check TDS figures with your Form 16. Any mismatch here must be resolved before filing — otherwise you will get a notice later.

Step 3 — Choose "File Income Tax Return"

Go to e-File → Income Tax Returns → File Income Tax Return. Select Assessment Year 2026-27, filing mode as Online, and status as Individual.

Step 4 — Select the Correct ITR Form

Based on your income profile (refer to Section 2 above), select the appropriate form — ITR-1 for most salaried individuals. The portal offers a "Help me decide which ITR to file" wizard if you are unsure.

Step 5 — Choose: New Tax Regime or Old Tax Regime

This is the most important decision. The portal pre-selects the new regime as default. Calculate your tax under both regimes (read our full new vs old regime comparison) and select the one that results in lower tax. You can change this once every year.

Step 6 — Verify Pre-Filled Data and Enter Income Details

The portal pre-fills some data from your employer TDS and Form 26AS. Do not trust this blindly — verify every figure against your Form 16. Enter income from salary, house property, other sources (FD interest, dividends etc.). Add capital gains if any.

Step 7 — Enter Deductions (Old Regime Only)

If you chose the old regime, enter deductions under: 80C (up to ₹1.5 lakh — PPF, ELSS, home loan principal, LIC etc.), 80D (health insurance), 80CCD(1B) (NPS — ₹50,000 extra), HRA, and any other applicable sections. The new regime does not allow most deductions.

Step 8 — Verify Tax Computation and Pay Any Balance Tax

The portal computes your tax automatically. If there is a balance tax payable (i.e. tax on total income minus TDS deducted is positive), pay it online using Challan 280 via net banking before filing. Note the BSR code and challan number.

Step 9 — Preview, Submit, and e-Verify

Preview your full ITR, verify all figures one last time, and click Submit. After submission, e-verify within 30 days — otherwise your return is treated as not filed. e-Verify using: Aadhaar OTP, net banking, or a pre-validated bank account. Once done, you will receive the ITR-V acknowledgement by email.

Pro tip: Always e-verify on the same day you file. Many people forget this step and their return is considered invalid. After e-verification, processing typically completes in 15–45 days and refunds are credited to your linked bank account.

5. New vs Old Regime — Quick Decision Guide

Since FY 2020-21, taxpayers can choose between two tax regimes. From FY 2023-24 onwards, the new regime is the default. You must actively opt for the old regime to claim deductions.

For a detailed comparison with actual calculations based on different income levels, read our full guide: New vs Old Tax Regime FY 2025-26 →

6. Deadline, Late Fee & Penalties

What if you miss July 31?

• Late fee under Section 234F: ₹5,000 (₹1,000 if income ≤ ₹5 lakh)
• Interest under Section 234A: 1% per month on unpaid tax
• Loss of carry-forward: Capital losses and business losses cannot be carried forward if filed late
• Belated return restrictions: Cannot switch tax regime in a belated return

7. Five Common Mistakes That Lead to IT Notices

Mistake 1: Not checking AIS before filing

The IT Department cross-checks your return against your AIS. If you miss declaring bank interest, dividend income, or capital gains that appear in your AIS, you will receive a notice under Section 143(1)(a).

Mistake 2: Wrong ITR form

Filing ITR-1 when you have capital gains — which requires ITR-2 — gets your return flagged as defective. You receive a notice and must refile within 15 days.

Mistake 3: Missing or wrong TDS figures

Entering TDS figures from memory instead of verified Form 26AS. Even a ₹1 difference between what you claim and what the department sees in their records triggers a demand notice.

Mistake 4: Not e-verifying after submission

Filing without e-verifying within 30 days renders your return invalid — as if you never filed. You'd be treated as a defaulter despite having filed.

Mistake 5: Wrong bank account for refund

If the bank account mentioned in your ITR is not pre-validated on the IT portal, your refund will fail and you'll need to raise a refund re-issue request — a 3–6 month process.

8. Should You File Yourself or Hire a CA?

A CA on FirstReports costs ₹999 for a basic salaried return. Given that errors can cost ₹5,000–₹50,000+ in penalties and missed deductions, a CA is the better decision for most people. View all plans →

Frequently Asked Questions

What is the last date to file ITR for FY 2025-26?

The deadline for salaried individuals (ITR-1 / ITR-2) for FY 2025-26 is 31 July 2026. Missing this date attracts a late fee of ₹5,000 (₹1,000 if total income is below ₹5 lakh) under Section 234F, plus 1% interest per month on any outstanding tax under Section 234A.

Which ITR form should a salaried employee file?

Most salaried individuals with income below ₹50 lakh, no capital gains, no foreign income, and a single house property should file ITR-1 (Sahaj). If you have capital gains (stocks, mutual funds, property), income above ₹50 lakh, or are a director of a company, you need ITR-2.

Is it mandatory to file ITR if there is no tax payable?

Filing is mandatory if your gross income exceeds the basic exemption limit — ₹2.5 lakh under the old regime, or ₹4 lakh under the new regime (as updated by Finance Act 2025). It is also mandatory if you want to claim a refund of TDS deducted.

Can I file ITR myself without a CA?

Yes — the Income Tax e-filing portal (incometax.gov.in) allows self-filing. However, errors in regime selection, TDS mismatch, capital gains computation, or wrong form selection can lead to notices or excess tax. For simple salaried returns, self-filing is manageable. For anything involving capital gains, multiple income sources, or high income, a CA is strongly recommended.

What documents are needed to file ITR?

Key documents: Form 16 from your employer, PAN card, Aadhaar number, bank account details (for refund), Form 26AS / AIS from the IT portal, investment proofs for 80C/80D deductions, capital gains statements from your broker if applicable, rent receipts for HRA, and home loan interest certificate for Section 24(b).

What happens if I miss the ITR filing deadline?

Missing the 31 July 2026 deadline means: (1) Late fee of ₹5,000 under Section 234F. (2) Interest at 1% per month on outstanding tax under Section 234A. (3) You cannot carry forward capital losses or business losses. You can still file a belated return until 31 December 2026.