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How to File Your Income Tax Return Online (FY 2025-26): Step by Step
Filing your ITR online is easier when you prepare income data, choose the correct tax regime and verify pre-filled information against your own records.
Step-by-step ITR filing process
- Gather documents. Keep Form 16, AIS/TIS, bank interest details, capital gains statements, deduction proofs and tax payment details ready.
- Log in to incometax.gov.in. Use the official income-tax portal and check your profile details before starting the return.
- Pick the tax regime. Compare the default new regime with the old regime if you have deductions such as 80C, 80D, HRA or home-loan interest.
- Choose the ITR form. Salary-only taxpayers may use ITR-1 if eligible; capital gains generally require ITR-2; business income may require ITR-3 or ITR-4.
- Use pre-fill and verify. Check salary, TDS, interest, dividends, capital gains and other income against AIS/TIS and your statements.
- Pay any tax due. If self-assessment tax is payable, pay it before final submission and confirm the challan details are reflected.
- Submit and e-verify. After submission, e-verify within 30 days so the return is treated as verified.
Regime and form checks
Before filing, read the new vs old tax regime guide and confirm which ITR form applies. If you have capital gains, also review the capital gains tax guide.
Common filing checklist
| Check | Why it matters |
|---|---|
| Form 16 matches salary pre-fill | Reduces salary and TDS mismatch risk |
| AIS/TIS reviewed | Helps identify bank interest, dividends and securities transactions |
| Regime selected correctly | Changes slabs, rebate and deductions |
| ITR form chosen correctly | Incorrect form can make the return defective |
| E-verification completed within 30 days | Submission is not complete until verified |
ITR filing due dates and late-filing consequences
For most individual taxpayers who do not require an audit, the due date to file the return for FY 2025-26 (AY 2026-27) is 31 July 2026. Missing it is not the end of the road — you can still file a belated return until 31 December 2026 — but there are costs. A late-filing fee under Section 234F applies (up to ₹5,000, or ₹1,000 if total income is below ₹5 lakh), interest under Sections 234A/B/C runs on any unpaid tax, and you lose the ability to carry forward certain losses. Filing on time also means faster refunds. See the full ITR filing due dates for audit and other cases.
Which regime is the default?
From FY 2023-24 onward the new tax regime is the default. If you want the old regime — for example because you claim large 80C, 80D, HRA or home-loan deductions — you must actively choose it while filing. Salaried taxpayers with no business income can switch between regimes every year; those with business income can move back to the old regime only once. Because this choice changes your slabs, rebate and deductions, run both scenarios in the ITR calculator before you file, and read the new vs old regime comparison.
How to e-verify your return
A return is not considered filed until it is verified within 30 days of submission. The quickest option is an Aadhaar OTP sent to your registered mobile number. You can also e-verify through net banking, a pre-validated bank or demat account (EVC), or a digital signature certificate. If you cannot e-verify online, you may post a signed physical ITR-V to CPC Bengaluru, but electronic verification is instant and strongly preferred. Once verified, the department begins processing and issues an intimation under Section 143(1).
Refunds and common mistakes to avoid
If your TDS and advance tax exceed your actual liability, the excess is refunded to your pre-validated bank account after processing — so make sure your bank account is validated and the IFSC is correct. The most common errors that delay refunds or trigger notices are: choosing the wrong ITR form, not reconciling income with your AIS/TIS, forgetting to declare savings/FD interest or dividends, mismatched TDS credit, and failing to e-verify in time. Reviewing the pre-filled data line by line against your own records is the single best way to file a clean, notice-free return.
Prepare your numbers before filing
Use the calculator to estimate tax, compare regimes and identify the likely ITR form.
Open Calculator →FAQ
Which documents should I gather before filing ITR?
Keep Form 16, AIS/TIS, bank interest details, capital gains statements, deduction proofs and tax payment details ready before filing.
Where do I file my ITR online?
File your return on the official income-tax portal at incometax.gov.in after logging in with your taxpayer account.
Do I need to e-verify after submitting ITR?
Yes. After submitting your return, complete e-verification within 30 days so the return is treated as verified.
Should I check AIS/TIS before filing?
Yes. Always compare Form 16, bank interest, capital gains statements and other income with AIS/TIS before submitting your return.