How to File ITR Online for FY 2025-26

Last verified: April 2026, against the Income Tax e-filing portal v3.2 (April 2026 release), CBDT notifications on ITR forms for AY 2026-27, and current AIS/TIS structure.

The Income Tax filing window for FY 2025-26 (Assessment Year 2026-27) opened on 1 April 2026. Due date for individuals not subject to audit: 31 July 2026. Filing online sounds intimidating because the portal has 7 steps, multiple sub-sections, and reconciliation requirements that can deny refunds if mishandled. This guide walks through the full process: documents to gather, form to pick, schedule-by-schedule data entry, and common errors that get returns flagged for revision.

Table of Contents

Pre-filing checklist — gather these first

Form 16 from your employer (mandatory for salaried)
Form 26AS — TDS summary downloaded from incometax.gov.in
AIS / TIS — Annual Information Statement and Taxpayer Information Summary
Bank statements for the FY (interest income, dividend received)
Capital gains statement from broker (if you hold equity/MF — see capital gains guide)
Home loan interest certificate (Section 24b deduction)
Investment proofs for 80C, 80D, 80E (old regime only)
Rent receipts + landlord PAN if claiming HRA — see HRA rules
Aadhaar-linked PAN (mandatory for filing)
Pre-validated bank account for refund credit

Step 1 — Login to e-filing portal

Go to incometax.gov.in. Login with PAN as user ID and your password. First-time users register via “Register” → enter PAN + basic details + create password.

Two-factor authentication: OTP to your registered mobile + email. If your mobile/email is outdated, update via “My Profile” first — claim refunds get held if portal can’t deliver OTPs.

Step 2 — Reconcile AIS / Form 26AS before filing

Go to Services → AIS. Download the comprehensive AIS PDF. Cross-check:

Salary income vs Form 16
Interest from FD / savings vs bank statements
Dividend received vs broker statements
SFT entries (high-value transactions — see CC tax notice trap)
Capital gains from sale of mutual funds / shares
TDS deducted vs reported

If you spot incorrect entries (wrong amount, duplicate transaction), file feedback in AIS — corrections process before you file the return. Filing with mismatch invites notices.

See our full AIS vs 26AS reconciliation guide for nuances.

Step 3 — Pick the right ITR form

Form	Who files it
ITR-1 (Sahaj)	Salaried + 1 house property + interest income, total < ₹50 L; no capital gains
ITR-2	Salaried + capital gains / multiple house properties / foreign income / income > ₹50 L
ITR-3	Business or professional income
ITR-4 (Sugam)	Presumptive business under 44AD/44ADA, total < ₹50 L

See our full ITR form selection guide.

Step 4 — Choose tax regime

The portal asks: Old regime or New regime? Salaried employees can switch every year. Self-employed get one switch in lifetime to opt back to new from old.

Default for FY 2025-26: New regime. Old regime requires explicit selection (Form 10-IEA for business income; checkbox for salaried).

Run both regimes through our Income Tax Calculator before deciding. See tax regime comparison for which one wins your case.

Step 5 — Fill schedules

The portal pre-fills sections from Form 16 and AIS. Verify each:

Salary section (Schedule S)

Should match Form 16 Part B. Common edits: house rent allowance exemption (auto-fills only if employer entered HRA), professional tax (₹2,500/year typical), standard deduction (₹75K new / ₹50K old).

House Property (Schedule HP)

Self-occupied: NIL income, claim home loan interest up to ₹2 L (Sec 24b, old regime only). Let-out: actual rent received minus 30% standard deduction minus interest. Loss from house property up to ₹2 L can offset other income.

Capital Gains (Schedule CG)

STCG / LTCG by asset class. For listed equity post Budget 2024: STCG 20%, LTCG 12.5% above ₹1.25 L. ITR-1 doesn’t accommodate this — use ITR-2.

Income from Other Sources (Schedule OS)

Interest from savings (80TTA ₹10K deduction available), interest from FDs, dividends.

Deductions (Schedule VI-A)

80C, 80D, 80E, 80G — old regime only. Verify employer contributions vs your declarations.

Tax computation

Auto-calculated. Verify against your manual calculation. Watch for: 87A rebate (auto-applied for income up to ₹12 L new / ₹5 L old), surcharge above ₹50 L, 4% cess.

Bank account for refund

Verify the pre-validated bank account. Refund cannot be credited to non-validated accounts.

Step 6 — Verify TDS and pay self-assessment tax

If your total tax liability exceeds TDS deducted (and any advance tax already paid), pay self-assessment tax via the portal’s “Pay Now” button. Use Challan 280, head 0021 (Income Tax other than Companies), code 300 (Self Assessment Tax).

If TDS exceeds tax liability, you’ll see a refund amount. Refund is processed within 30-90 days post verification.

Heavy advance-tax shortfalls trigger Section 234B/C interest — see advance tax schedule.

Step 7 — Submit and e-verify within 30 days

Click Submit. The system generates an acknowledgement (ITR-V). Within 30 days, e-verify the return — without e-verification, the filed ITR is treated as not filed.

E-verification options:

Aadhaar OTP (most common — instant)
Net banking
Demat account
Bank ATM EVC code
Send physical signed ITR-V to CPC Bengaluru (slow; only if other options fail)

Common errors that cost time

Filing under wrong form. ITR-1 for someone with capital gains gets defective; you’ll receive a notice under Section 139(9). Use ITR-2.
Mismatch with AIS. Income reported in ITR less than AIS triggers notices. Reconcile first.
Forgetting to e-verify. 30-day window; missing it makes the return invalid.
Old regime claim without proof. 80C/80D investments must have proofs; CBDT can ask any time within 4 years.
Bank account not pre-validated. Refund stays held till you validate.
Reporting only one Form 16. If you switched jobs mid-year, both Form 16s must be combined. The portal’s pre-fill captures both only if both employers reported correctly.

Belated and revised returns

If you miss 31 July deadline: belated return till 31 December 2026 with ₹1,000-5,000 penalty (Section 234F). Loss-set-off rights are lost on belated returns.

If you spot an error post-filing: revised return up to 31 December 2026. As many revisions as needed within the deadline.

Linked deep-dives

FAQs

Is filing ITR mandatory if my income is below ₹2.5 lakh?

Below the basic exemption threshold — not technically mandatory, but filing creates a positive history (useful for visa applications, loan approvals, refund of TDS deducted by banks).

What if I miss the 31 July deadline?

File belated return up to 31 December 2026 with penalty. After 31 December, only “updated return” (under Section 139(8A), with additional tax) for up to 24 months from end of FY.

Do I need a CA to file?

Salaried with single Form 16 + simple deductions — no, you can file independently in 30-60 minutes. Capital gains, business income, foreign income, complex 80C/24b interaction — a CA is worth ₹3-10K to avoid notices.

Can I claim TDS refund without filing ITR?

No. TDS refund requires filing a return. Banks deducting TDS on FD interest and stuck below taxable limit must file ITR to recover.

Is e-verification really mandatory within 30 days?

Yes. Returns not e-verified within 30 days are treated as not filed. CBDT extended this from 120 to 30 days in 2022.

How long does refund take?

Typically 15-45 days post e-verification, but complex returns or AIS mismatches can extend it to 6-12 months. Track via “View Filed Returns” → Refund Status.

Sources & references

Income Tax e-filing portal — official user guides
CBDT notifications on ITR forms for AY 2026-27
Sections 139(1), 139(4), 139(5), 139(8A), 139(9) of the Income Tax Act

Last verified: April 2026. Filing process is updated at portal level periodically — verify against incometax.gov.in for latest interface.