File ITR Online explained: this guide covers what File ITR Online means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
ITR Filing for FY 2025-26 — Everything You Need to Know
The due date to file Income Tax Return (ITR) for FY 2025-26 (AY 2026-27) is July 31, 2026 for individuals (non-audit cases). Filing before the deadline avoids late fees, interest, and restriction on carry-forward of losses.
Which ITR Form Should You Use?
- ITR-1 (Sahaj): Salaried, one house property, other income under ₹5,000, total income under ₹50L
- ITR-2: No business income. Capital gains, foreign income, multiple properties, income above ₹50L
- ITR-3: Business/professional income (non-presumptive)
- ITR-4 (Sugam): Presumptive income (44AD/44ADA) — business up to ₹3Cr, professional up to ₹75L
Documents Required
- Form 16 from employer (Part A: TDS; Part B: salary breakup)
- Form 26AS / AIS (download from incometax.gov.in)
- Bank statements for interest income
- Home loan certificate (interest + principal split)
- Investment proofs for 80C (ELSS, PPF, LIC receipts)
- Capital gains statements from broker (for equity/mutual funds)
Step-by-Step Filing Process
- Login to incometax.gov.in (PAN = user ID)
- e-File → Income Tax Returns → File Income Tax Return
- Select Assessment Year 2026-27 → Online mode
- Choose ITR form
- Verify pre-filled data (salary, TDS, interest auto-populated from AIS)
- Enter deductions (80C, 80D, home loan, HRA)
- Select tax regime (New is default — actively choose Old if needed)
- Check tax computation → pay self-assessment tax if any via Challan 280
- Preview and submit
- E-verify within 30 days
How to E-Verify ITR
- Aadhaar OTP — Fastest. Aadhaar must be linked to PAN
- Net Banking — Login via bank, navigate to tax e-file
- Bank ATM — EVC via ATM (SBI, Axis, HDFC, Canara)
- DSC — For companies and audit cases
ITR Due Dates FY 2025-26
- July 31, 2026 — Non-audit individuals, HUF
- October 31, 2026 — Audit cases
- December 31, 2026 — Belated return (with late fee)
Late Filing Consequences
- Late fee (Section 234F): ₹1,000 (income ≤ ₹5L) or ₹5,000
- Interest (Section 234A): 1% per month on unpaid tax
- Losses cannot be carried forward if ITR filed late
Track ITR Refund
Visit incometax.gov.in → Services → Refund/Demand Status. E-filed returns processed in 15–45 days typically.