Income Tax e-Filing on
incometax.gov.in
How to log in to the income tax e-filing portal, pick the right ITR form, file your return online for FY 2025-26 and e-verify it — plus the AY 2026-27 due dates and late-fee rules.
File your income tax return online at incometax.gov.in → Login (PAN as User ID) → e-File → Income Tax Returns → File Return → select AY 2026-27 for FY 2025-26 income → choose your ITR form → prefill from AIS / Form 26AS → confirm income and deductions → pay any balance tax → e-Verify (Aadhaar OTP is instant). The due date for most individuals is 31 July 2026.
Income Tax e-Filing Portal Login
Your PAN is your User ID on the e-filing portal. PAN must be linked with Aadhaar to keep the PAN active and to e-verify with Aadhaar OTP.
- First-time users: click Register → enter PAN → verify with Aadhaar / mobile OTP → set a password.
- Forgot password: reset using Aadhaar OTP, net banking or your registered mobile number.
- After login you can file your ITR, view Form 26AS and the Annual Information Statement (AIS), track your refund and respond to any income tax notice.
An unlinked PAN becomes inoperative — you cannot e-file, and refunds are withheld. Link PAN with Aadhaar on the portal before you start, and verify it shows as "linked" under Profile.
How to File ITR Online — Step by Step
The AY 2026-27 return applies the new tax regime by default. If you want the old regime with 80C / 80D / HRA deductions, you must opt out inside the return (salaried without business income can switch each year).
- Prefill first: salary from Form 16, interest and other income, TDS and taxes paid are pulled from AIS / Form 26AS — verify every figure against your own records.
- Add what is missing: capital gains from broker statements, rental income, other-sources income, and any deductions you claim under the old regime.
- Pay balance tax: if tax is payable, pay via Challan 280 (e-Pay Tax) and the challan reflects automatically before you submit.
- Submit and verify: preview, submit, then e-verify within 30 days or the return is treated as not filed.
Capital gains, business income or notices making it complex? Let a CA file it correctly.
Get My ITR Filed →Which ITR Form Should You File?
Filing the wrong ITR form makes the return defective. Use this quick guide, or see the full which ITR form walkthrough.
| ITR Form | Who Files | Key Conditions |
|---|---|---|
| ITR-1 Sahaj | Salaried / pensioner | Total income ≤ ₹50L; one house property; interest income; no capital gains |
| ITR-2 | Capital gains / NRI | Any capital gains, multiple properties, foreign income/assets, director, unlisted shares |
| ITR-3 | Business / profession | Business or professional income; F&O trading; salary + business |
| ITR-4 Sugam | Presumptive | 44AD / 44ADA / 44AE; income ≤ ₹50L; no capital gains or F&O |
| ITR-5 | Firms, LLPs, AOP/BOI | Non-company, non-individual taxpayers |
| ITR-6 | Companies | Companies not claiming section 11 exemption |
ITR-7 is for trusts, political parties and similar entities. When in doubt, let the portal suggest the form and confirm it.
New Regime vs Old Regime — AY 2026-27
The new regime is the default. It has the ₹75,000 standard deduction and a full section 87A rebate up to ₹12,00,000 of taxable income, so a resident individual pays nil tax up to ₹12L (about ₹12.75L for the salaried after standard deduction). The old regime keeps Chapter VI-A deductions (80C, 80D, HRA) but rebate only up to ₹5L.
New regime (default) — AY 2026-27
- Nil up to ₹4L; then 5% / 10% / 15% / 20% / 25% / 30% slabs to ₹24L+
- ₹75,000 standard deduction for salaried/pensioners
- 87A rebate makes tax nil up to ₹12L taxable income
- No 80C / 80D / HRA deductions
- Simplest for those without big investments/loans
Old regime (optional) — AY 2026-27
- Nil up to ₹2.5L; 5% / 20% / 30% slabs
- Senior citizen exemption ₹3L; super-senior ₹5L
- ₹50,000 standard deduction
- 80C, 80D, HRA, home-loan interest available
- 87A rebate only up to ₹5L
New Salary ₹12,75,000
Old Salary ₹12,75,000
The right regime depends on how much you actually invest and claim. For most salaried taxpayers with modest deductions the new default now wins. Run the numbers with the old vs new regime calculator before choosing.
Not sure which regime saves you more?
Compare Regimes →ITR Due Dates — AY 2026-27 (FY 2025-26)
| Category | Due Date | If Missed |
|---|---|---|
| Individuals, salaried, HUF (non-audit) | 31 Jul 2026 | Late fee under section 234F + interest |
| Taxpayers requiring tax audit | 31 Oct 2026 | Audit penalty + interest |
| Companies | 31 Oct 2026 | Penalty + interest |
| Belated / revised return | 31 Dec 2026 | No loss carry-forward (except house property) |
| Updated return (ITR-U) | 24 months from AY end | Additional tax 25%–50% + interest |
Section 234F late fee: ₹1,000 if total income ≤ ₹5L, otherwise ₹5,000. Verify due dates on the portal in case of any CBDT extension.
How to e-Verify Your ITR
A filed return is not valid until verified. You must e-verify within 30 days of filing.
- Aadhaar OTP (instant, recommended)
- Net banking login verification
- Bank-account EVC
- Demat-account EVC
- DSC (companies / audit cases)
- ITR-V to CPC Bengaluru by post (offline)
Prefilled data from AIS is a starting point, not the final word. Mismatched TDS, missed interest income or a wrongly claimed deduction is what triggers most notices — reconcile AIS and Form 26AS against your own records before you submit.
Income Tax e-Filing — FAQs
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