Income Tax e-Filing 2025-26 — Online ITR Filing Guide, Login & Deadlines
Updated: 3 June 2026 | AY 2026-27 | incometax.gov.in | Due Date: 31 July 2026
File income tax return (ITR) online at incometax.gov.in → e-File → Income Tax Returns → File Return. Select AY 2026-27 for FY 2025-26 income. ITR filing deadline for individuals: 31 July 2026. Prefill data from AIS/Form 26AS to auto-populate income details. Verify using Aadhaar OTP (instant). Late filing after 31 July: late fee ₹1,000–₹5,000 under Section 234F.
31 Jul 2026
ITR filing deadline for individuals (non-audit cases) — FY 2025-26 (AY 2026-27).
Late fee: ₹1,000 (income ≤ ₹5L) or ₹5,000 (income > ₹5L) under Section 234F if filed after deadline.
Late fee: ₹1,000 (income ≤ ₹5L) or ₹5,000 (income > ₹5L) under Section 234F if filed after deadline.
How to File ITR Online — Step by Step
- Login to PortalGo to incometax.gov.in → Login → Enter PAN as user ID → password → OTP if required. New users: Register using PAN → verify with Aadhaar/mobile OTP → set password.
- Go to e-FileClick e-File → Income Tax Returns → File Income Tax Return → Select Assessment Year: 2026-27 → Select filing mode: Online.
- Select ITR FormPortal suggests ITR based on your profile. Verify and select correct ITR form (ITR-1 for simple salaried, ITR-2 for capital gains, ITR-3 for business, ITR-4 for presumptive). Confirm selection.
- Fill Income DetailsPrefill from AIS/Form 26AS → verify/edit salary from Form 16, add house property income, capital gains (from broker statements), FD interest, other sources. Claim deductions: 80C, 80D, 80E, HRA etc. (old regime only).
- Compute Tax & PayPortal computes tax → if balance tax due, click "Pay Now" → redirected to Challan 280 payment → return with BSR code to complete ITR. Or pay separately and enter BSR code manually.
- Verify & SubmitPreview ITR → Submit → e-Verify immediately (Aadhaar OTP is fastest) → ITR filed. Acknowledgement number (15 digits) generated → save ITR-V PDF for records.
ITR Form Selection Guide — FY 2025-26
| ITR Form | Who Should File | Key Conditions |
|---|---|---|
| ITR-1 Sahaj | Salaried individuals, pensioners | Income ≤ ₹50L; one house property; only FD/savings interest; no capital gains |
| ITR-2 | Salary + capital gains, foreign assets, NRI | Any capital gains; multiple properties; foreign income; director in company; unlisted shares |
| ITR-3 | Business/profession income | Any business income; F&O trading; salary + business combination |
| ITR-4 Sugam | Presumptive business/profession | 44AD/44ADA/44AE; turnover within limits; income ≤ ₹50L; no F&O or capital gains |
| ITR-5 | Firms, LLPs, AOP, BOI | Non-company, non-individual taxpayers |
| ITR-6 | Companies | Not claiming 11/12 exemption |
Important Deadlines — AY 2026-27 (FY 2025-26)
| Category | Due Date | Consequence if Missed |
|---|---|---|
| Individuals, salaried, HUF (non-audit) | 31 July 2026 | Late fee ₹1,000–₹5,000 + interest |
| Businesses requiring tax audit | 31 October 2026 | Penalty ₹1.5L or 0.5% of turnover |
| Companies | 31 October 2026 | Same as above |
| Belated return | 31 December 2026 | No carry forward of losses (except house property) |
| Revised return (Section 139(5)) | 31 December 2026 | — |
| Updated return (ITR-U) | 24 months from AY end | Additional tax: 25%–50% of tax + interest |
Frequently Asked Questions
How to file income tax return online on incometax.gov.in?
File ITR online on incometax.gov.in: Login with PAN + password → e-File → Income Tax Returns → File Return → Select AY 2026-27 → Select ITR type (ITR-1 for salaried, ITR-2 for capital gains, ITR-4 for business) → Prefill data from AIS/Form 26AS → Add remaining income details → Claim deductions (80C, 80D etc.) → Compute tax → Pay any balance (Challan 280) → Verify ITR (Aadhaar OTP/net banking/DSC) → Done. Acknowledgement number generated.
What is the ITR filing last date for FY 2025-26?
ITR filing deadlines for FY 2025-26 (AY 2026-27): Individuals/salaried/non-audit cases: 31 July 2026. Businesses requiring tax audit (Section 44AB): 31 October 2026. Partners of firms requiring audit: 31 October 2026. Belated return (after missed deadline): 31 December 2026 with late fee (₹1,000 for income ≤ ₹5L; ₹5,000 otherwise) under Section 234F. Updated return (ITR-U to correct errors): within 24 months of AY end.
What is the e-filing portal login process for income tax?
Login to income tax e-filing portal: Go to incometax.gov.in → Login → Enter PAN as User ID → Enter password → Enter captcha → Login. First-time login: Register on portal with PAN → set password → verify with Aadhaar OTP or mobile OTP. Forgot password: Reset using Aadhaar OTP, net banking, or registered mobile OTP. Also available: Aadhaar-based login (PAN-Aadhaar linked mandatory). Services after login: file ITR, track refund, view Form 26AS/AIS, respond to notices.
Which ITR form should I use?
ITR form selection guide: ITR-1 (Sahaj): salaried with salary + one house property + other sources (FD/savings interest) — income up to ₹50L, no capital gains, no foreign assets. ITR-2: salary + capital gains, or more than one house property, or foreign income/assets, or NRI. ITR-3: business/profession income + any combination. ITR-4 (Sugam): presumptive business (44AD/44ADA/44AE) + salary + one property, income ≤ ₹50L. ITR-5: firms, LLPs, AOPs. ITR-6: companies. ITR-7: trusts/political parties.
How to verify ITR after filing?
ITR verification methods: Aadhaar OTP (instant — recommended): e-Verify via Aadhaar OTP on portal. Net banking: verify through authorized bank's ITR verification service. Bank account EVC: generate EVC from bank account → enter on portal. Demat EVC: if demat account linked. DSC: Digital Signature Certificate (for companies/audit cases). Physical verification: print ITR-V, sign, send to CPC Bengaluru by post within 30 days. Aadhaar OTP is the fastest and most convenient method.
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