How to File ITR Online —
Step by Step, AY 2026-27
The exact e-filing process on incometax.gov.in — documents to keep ready, picking the correct ITR form, pre-filling income, choosing old vs new regime, paying tax and e-verifying within 30 days.
To file your ITR online, log in to the income-tax e-filing portal (incometax.gov.in) with your PAN, go to e-File → Income Tax Returns → File Income Tax Return, select the assessment year 2026-27 and the correct ITR form, let it pre-fill income from Form 26AS / AIS, claim deductions (old regime) or take the higher standard deduction (new regime), pay any balance tax, submit, and e-verify within 30 days — usually via Aadhaar OTP. The non-audit due date for AY 2026-27 is 31 July 2026.
Under the Income-tax Act, 2025, the new tax regime is the default. It gives a Rs 75,000 standard deduction and an 87A rebate up to Rs 12 lakh taxable income, but disallows most deductions (80C, 80D, HRA). To claim those you must actively opt for the old regime while filing. Compare both before you submit.
Documents You Need to File ITR
Keep these ready so you can cross-check the portal's pre-filled data instead of typing everything manually.
- PAN (linked with Aadhaar)
- Aadhaar number (for OTP e-verification)
- Form 16 from your employer (salaried)
- Form 26AS / AIS / TIS (tax credit statement)
- Bank interest & FD statements
- Capital-gains / broker statements
- Home-loan interest & principal certificate
- Investment proofs (PPF, ELSS, LIC, NPS) — old regime
- Pre-validated bank account (for refund)
Always match your income and TDS against Form 26AS and the Annual Information Statement (AIS). A mismatch — a missed FD interest or a stray high-value transaction — is the most common reason returns get flagged or refunds delayed. See our AIS vs 26AS guide.
How to File ITR Online — 9 Steps
Step 1 — Log in to the e-filing portal
Go to incometax.gov.in and log in with your PAN as the User ID. First-time users register with PAN, name, date of birth and mobile, then verify by OTP.
Step 2 — Start the return
Open e-File → Income Tax Returns → File Income Tax Return. Choose Assessment Year 2026-27 (for income of FY 2025-26), filing type Original (or Revised) and Online mode.
Step 3 — Choose the correct ITR form
The portal suggests a form from your profile. Salaried individuals with income up to Rs 50 lakh and one house property usually use ITR-1 (Sahaj); those with capital gains use ITR-2; presumptive business/profession uses ITR-4. See which ITR form to file.
Step 4 — Pre-fill and verify
Use Pre-fill to auto-populate salary, TDS, interest and reported transactions from Form 26AS and AIS. Verify name, PAN, address and bank details, and correct any mismatch.
Step 5 — Enter income under each head
Confirm income under Salary, House Property, Capital Gains, Other Sources and Business/Profession as applicable. Salary is pre-filled from Form 16 — check gross salary, allowances and standard deduction.
Step 6 — Choose regime and claim deductions
The new regime is pre-selected. If your deductions are large, opt for the old regime and enter 80C, 80D, 80E, 24(b) home-loan interest, etc. Under the new regime only the Rs 75,000 standard deduction and 80CCD(2) apply.
Step 7 — Compute and pay tax due
The portal computes total tax after TDS and advance tax. If a balance is payable, pay it via e-Pay Tax (Challan 280) before submitting and note the challan (CRN) number.
Step 8 — Preview and submit
Review the summary — total income, deductions, tax payable/refundable and bank account — then Proceed to Validation and Submit.
Step 9 — E-verify within 30 days
E-verification is mandatory. Verify by Aadhaar OTP (most common), net banking, or an EVC from a pre-validated bank/demat account; companies use a DSC. If you do not e-verify within 30 days, the return is treated as not filed.
Submitting is not filing. Your return is valid only once e-verified, and the date of e-verification becomes the date of filing if done late — which can turn an on-time submission into a belated return. Download the ITR-V acknowledgement after verifying.
Rather have a CA file it correctly and e-verify for you?
Get ITR Filing Help →Old vs New Regime — Which to Pick While Filing
This single choice changes your tax the most. The new regime has lower slabs and a bigger standard deduction but almost no other deductions; the old regime is better when your 80C, 80D and home-loan interest add up.
New regime (default)
- Standard deduction Rs 75,000 (salaried)
- 87A rebate up to Rs 12 lakh taxable income
- Lower slab rates, simpler filing
- Only 80CCD(2) employer NPS & 80JJAA
- No 80C / 80D / HRA / home-loan interest
Old regime (opt in)
- Full Rs 1.5 lakh 80C deduction
- 80D health insurance, 80CCD(1B) NPS
- 24(b) home-loan interest up to Rs 2 lakh
- HRA & LTA exemptions
- Standard deduction Rs 50,000 (salaried)
If you have only salary/other income you may choose the regime afresh every year at filing. But once you have business or professional income and opt out to the old regime, switching back to the new regime is restricted (Form 10-IEA rules). Decide carefully. Compare in our old vs new regime guide.
Not sure which regime saves you more?
Compare with our calculator →ITR Due Dates & Late-Filing Penalty (AY 2026-27)
| Taxpayer | Due date (AY 2026-27) | Note |
|---|---|---|
| Individual / HUF — no audit | 31 Jul 2026 | Most salaried taxpayers |
| Business / professional needing audit | 31 Oct 2026 | Audit report by 30 Sep 2026 |
| Transfer-pricing cases | 30 Nov 2026 | Form 3CEB applicable |
| Belated / revised return | 31 Dec 2026 | With late fee & interest |
Dates as notified for AY 2026-27; the CBDT occasionally extends due dates — confirm on incometax.gov.in.
Filing after the due date attracts a fee under Section 234F of up to Rs 5,000 (Rs 1,000 if total income is below Rs 5 lakh), plus interest under Sections 234A/B/C on any unpaid tax. You also lose the right to carry forward most losses (a house-property loss can still be carried forward).
Common ITR Filing Mistakes
- Wrong ITR form — e.g. filing ITR-1 despite capital gains, which triggers a defective-return notice.
- Not reconciling AIS / 26AS — TDS mismatches delay processing and refunds.
- Skipping exempt income — PPF interest, LTCG up to Rs 1.25 lakh and agricultural income must still be disclosed.
- Missing the 30-day e-verification — an unverified return is treated as not filed.
- Wrong or un-validated bank account — refunds fail without a pre-validated account.
- Ignoring advance tax — liability over Rs 10,000 needs quarterly advance tax, else 234B/234C interest applies.
Want your return filed accurately with every deduction claimed?
Talk to a TaxClue CA →How to File ITR — Frequently Asked Questions
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