How to File ITR Online 2026 — Step by Step Guide for FY 2025-26

Filing your income tax return online takes less than an hour if you have your documents ready. The Income Tax Department has made the process significantly simpler for FY 2025-26 — the portal pre-fills most of your data from Form 16, Form 26AS, and AIS. Here is the complete step-by-step process.

Before You Start — Documents Required

Keep these ready before logging in:

For ITR-1 (salaried, income up to ₹50L):

• Form 16 from your employer (Part A and Part B)
• Form 26AS / AIS / TIS (download from the IT portal)
• PAN card and Aadhaar number
• Bank account details (for refund)
• Rent receipts if claiming HRA

For ITR-2 (capital gains, multiple properties):

• All of the above, plus
• Capital gains statement from your broker or mutual fund house
• Property sale documents if applicable

Step 1: Login to the Income Tax Portal

Go to incometax.gov.in and click Login.

Enter your PAN as User ID and your password. If you have not registered, click Register and complete the one-time registration using your PAN, Aadhaar, and mobile number.

Important for AY 2026-27: The portal now has two tabs — Tab 1 (Income Tax Act 1961, for FY 2025-26 returns) and Tab 2 (Income Tax Act 2025, for FY 2026-27 returns filed from July 2027). Make sure you select Tab 1 for your current filing.

Step 2: Navigate to File ITR

After login, go to: e-File → Income Tax Returns → File Income Tax Return

Select:

• Assessment Year: 2026-27
• Mode of Filing: Online

Step 3: Select the Correct ITR Form

The portal will suggest a form based on your pre-filled data. Verify it is correct:

New for AY 2026-27: ITR-1 now allows LTCG up to ₹1.25L from listed equity/equity MFs. If your LTCG is within this limit, you do not need to switch to ITR-2.

Step 4: Verify Pre-Filled Data

The portal pre-fills your return with data from:

• Form 16 — salary, TDS deducted by employer
• Form 26AS — all TDS credits
• AIS (Annual Information Statement) — interest income, dividends, capital gains, high-value transactions

Do not skip this step. Cross-check every pre-filled figure against your actual documents. Mismatches between your ITR and AIS are the most common reason for notices under Section 143(1).

Click Proceed after verifying.

Step 5: Choose Your Tax Regime

For FY 2025-26, you must choose between:

New Regime (default):

• Standard deduction: ₹75,000
• Section 87A rebate: up to ₹12L taxable income = zero tax
• No 80C, 80D, HRA deductions

Old Regime (opt in):

• Standard deduction: ₹50,000
• Section 87A rebate: up to ₹5L taxable income
• Full deductions: 80C (₹1.5L), 80D, HRA, home loan interest

Use the free ITR Tax Calculator to compare both regimes before deciding.

Step 6: Enter Income Details

Fill in each schedule:

Schedule S (Salary):

• Gross salary from Form 16 Part B
• Allowances exempt under Section 10 (HRA, LTA)
• Standard deduction (auto-filled)
• Professional tax paid

Schedule HP (House Property):

• Annual value of property
• Municipal taxes paid
• Home loan interest under Section 24(b)

Schedule OS (Other Sources):

• Savings account interest (Section 80TTA deduction up to ₹10,000)
• FD interest
• Dividends

Schedule CG (Capital Gains — ITR-2 only):

• LTCG from listed equity/MF: 12.5% above ₹1.25L
• STCG from listed equity/MF: 20%
• LTCG from property: 12.5% (without indexation from FY 2024-25)

Step 7: Claim Deductions (Old Regime Only)

Under Chapter VI-A:

• Section 80C: PPF, ELSS, LIC premium, home loan principal, tuition fees — up to ₹1.5L
• Section 80D: Health insurance premium — ₹25,000 (self/family), ₹50,000 (senior citizen parents)
• Section 80TTA: Savings account interest — up to ₹10,000
• Section 80CCD(1B): NPS contribution — up to ₹50,000 (available in both regimes)

Step 8: Verify Tax Computation

The portal calculates your tax automatically. Check:

• Total income
• Deductions claimed
• Taxable income
• Tax liability
• TDS already deducted (from Form 26AS)
• Net tax payable or refund due

If tax is payable, pay it via e-Pay Tax before submitting. Use Challan 280 for self-assessment tax.

Step 9: Submit the Return

Review the complete return, then click Submit.

You will receive an Acknowledgement Number (ITR-V) immediately. Save this — it is your proof of filing.

Step 10: E-Verify Within 30 Days

This is mandatory. An unverified ITR is treated as not filed. You have 30 days from submission to e-verify.

Methods:

1. Aadhaar OTP — fastest, instant verification
2. Net banking — login to your bank and verify
3. Demat account — through your broker
4. Physical ITR-V — print, sign, and send to CPC Bengaluru by speed post (only if e-verification is not possible)

After e-verification, your return is processed. Refunds are typically credited within 15-45 days.

Common Mistakes to Avoid

1. Wrong assessment year — AY 2026-27 is for FY 2025-26 income
2. Not checking AIS — mismatches trigger automatic notices
3. Forgetting to e-verify — unverified returns are invalid
4. Wrong ITR form — defective return notice from the department
5. Not reporting all income — interest, dividends, and capital gains are pre-filled in AIS; the department already knows

Deadlines for FY 2025-26

File before July 15 to avoid portal congestion in the last two weeks of July.

Frequently Asked Questions

Can I file ITR without Form 16?

Yes. Form 16 is not mandatory for filing. You can use your salary slips, Form 26AS, and AIS to compute your income. However, Form 16 makes the process much easier and reduces errors.

What if my employer has not given Form 16?

Your employer is legally required to issue Form 16 by June 15 each year. If they have not, you can still file using your salary slips and Form 26AS. You can also raise a complaint on the IT portal.

How long does it take to get a refund?

Typically 15-45 days after e-verification if your bank account is pre-validated on the portal. Refunds are credited directly to your bank account.

What is the penalty for late filing?

₹5,000 under Section 234F if income exceeds ₹5L. ₹1,000 if income is ₹5L or below. Plus interest under Section 234A at 1% per month on unpaid tax.

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Need help filing? I handle ITR-1 starting ₹399 and ITR-2 starting ₹499. Documents to acknowledgement in 24–48 hours via WhatsApp.