Income Tax Return (ITR) e-Filing in India

Researched from official sources · May 12, 2026

Filing an annual Income Tax Return (ITR) in India is free on the Central Board of Direct Taxes (CBDT) e-Filing portal.

Residents above the basic exemption and NRIs with India-source income file by the due date for their assessment year — typically 31 July for non-audit individual returns. The portal at incometax.gov.in is the authorised filing surface; a statutory transition is currently underway, see the Statutory transition callout for current-year specifics.

Estimated time

2-6 hours

Cost

₹0

What You Need

Tap to check off items as you gather them

Additional Items

  • Foreign asset records and Form 67 if claiming foreign tax credit (residents holding any foreign asset must use ITR-2 or ITR-3 and complete Schedule FA)
  • Form 12BB retained by the employer for TDS computation
  • Form 3CB-3CD tax audit report if turnover crosses Section 44AB thresholds
  • Statutory transition (2026-2027), last reviewed 2026-05-12: the Income-tax Act, 1961 is being succeeded by the Income Tax Act, 2025. FY 2025-26 returns filed during AY 2026-27 fall under the 1961 Act, with due dates 31 July 2026 (non-audit individuals), 31 October 2026 (audit), 30 November 2026 (transfer pricing), and 31 December 2026 (belated or revised). FY 2026-27 returns onwards, filed from July 2027, fall under the 2025 Act. The e-Filing portal routes forms and challans by Act tab automatically.
  • Portal notice (incometax.gov.in homepage, accessed 2026-05-12): "The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025."
  • Portal notice (incometax.gov.in homepage, accessed 2026-05-12): "Forms applicable for Assessment Year 2026–27 are available under 'Forms as per Income-tax Act, 1961' on the e-Filing portal from 1 April 2026."
  • Portal notice (incometax.gov.in homepage, accessed 2026-05-12): "From 1st April 2026, Forms under Income Tax Act, 2025 will be available on the e-Filing Portal. Please select correct form to ensure compliance as per applicable Act."
  • Portal notice (incometax.gov.in homepage, accessed 2026-05-12): "Users are advised to make payments using the new challans only for Tax Year 2026-27."
Last checked 1 month ago

Step-by-Step

  1. 1

    Verify PAN and Aadhaar

    1. (Applicant) Confirm PAN is active and linked to Aadhaar under Section 139AA at incometax.gov.in → Quick Links → Link Aadhaar/View Status (see PAN card guide for issuance; see Aadhaar update guide for Aadhaar enrolment or detail changes)
    2. (Applicant) If PAN-Aadhaar status is Not linked, complete linking before filing — an inoperative PAN cannot file
    3. (NRI Applicant) NRIs without Aadhaar are exempt from this linking under Section 139AA; proceed directly to bank pre-validation

    💡 Tip: Cross-check on the same screen that your contact number and email match what your bank holds, since EVC and Aadhaar OTPs will go there.

    e-Filing portal — Link Aadhaar/View Status (incometax.gov.in ↗)
  2. 2

    Pre-validate Your Bank Account

    1. (Applicant) Log in to incometax.gov.in and open My Profile → My Bank Account → Add Bank
    2. (Applicant) Enter account number and IFSC, then click Pre-validate
    3. (Income Tax Department / e-Filing portal) The portal cross-checks the account through the bank; status becomes Validated within minutes to a few hours

    💡 Tip: Pre-validation is what unlocks refund credit and EVC via bank — start this before you fill the return so it is ready by Step 11.

  3. 3

    Download Form 26AS, AIS and TIS

    1. (Employer — for TDS Form 16) Collect Form 16 from your employer (issued on or before 15 June following FY-end)
    2. (Applicant) On incometax.gov.in, go to Services → Annual Information Statement (AIS) and download both AIS and TIS PDFs for FY 2025-26
    3. (Applicant) Open e-File → Income Tax Returns → View Form 26AS — the portal redirects to TRACES; download the Form 26AS PDF
    4. (Applicant) Reconcile salary and TDS on Form 16 against AIS and Form 26AS; submit AIS feedback for any incorrect entries before filing

    💡 Tip: If AIS shows transactions you do not recognise, raise feedback first — filing while AIS is disputed leads to processing delays and demand notices.

  4. 4

    Choose Your ITR Form, Assessment Year and Tax Regime

    1. (Income Tax Department / CBDT system) On the e-Filing portal, select e-File → Income Tax Returns → File Income Tax Return
    2. (Applicant) Set Assessment Year to AY 2026-27 and choose the Income Tax Act 1961 tab — Mode: Online
    3. (Applicant) Select your status (Individual / HUF / Other) and the applicable form: ITR-1 Sahaj (salary income up to ₹50 lakh and other ITR-1-eligible sources), ITR-2 (capital gains, multiple properties, foreign income, RNOR or NRI), ITR-3 (business or profession), or ITR-4 Sugam (presumptive taxation under Sections 44AD/44ADA/44AE)
    4. (Applicant) On Step 9 Personal Information, decide regime: the new regime is default; to use the old regime, select Yes to the opt-out question (taxpayers with business or profession income must file Form 10-IEA before the original due date to switch)

    ⚠️ Watch out: The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025 — so for FY 2025-26 returns you must select the Income Tax Act 1961 tab and the AY 2026-27 forms. Filing under the wrong Act tab will be rejected; the Income Tax Act 2025 tab applies only from Tax Year 2026-27 onwards.

  5. 5

    Fill Income and Deductions, Then Pay Any Tax Due

    1. (Applicant) At Step 10, complete each schedule: salary, house property, capital gains, other sources, Chapter VI-A deductions — most Chapter VI-A deductions (80C, 80D, 80G except specified, 80E, 80GG, 80TTA) are disallowed under the new regime
    2. (Applicant) At Step 11 Tax Calculation, review the computed liability — if tax is payable, click Pay Now to pay self-assessment tax via challan through e-Pay Tax, then return to the return
    3. (Applicant) Section 208 makes advance tax mandatory if your estimated annual tax liability is ₹10,000 or more; resident senior citizens (60+) without business income are exempt under Section 207
    4. (Applicant) Click Preview Return when calculation is settled

    💡 Tip: Pay Later is allowed but Sections 234A, 234B and 234C interest accrue at 1% per month each on any unpaid tax or short-paid advance tax — clear the balance with Pay Now where possible.

  6. 6

    Validate, Submit and Choose a Verification Method

    1. (Applicant) At Step 12, tick the declaration checkbox and click Proceed to Validation — the portal runs schema validation; fix any reported errors
    2. (Applicant) Click Preview, then Proceed to Verification
    3. (Income Tax Department / CBDT system) The portal records the filing and prompts for a verification method

    💡 Tip: Validation errors usually point to a specific field — open that schedule, correct the value, and re-run Proceed to Validation rather than restarting the return.

  7. 7

    E-Verify Within 30 Days

    1. (Applicant) Choose a method: Aadhaar OTP (resident, Aadhaar linked), EVC via net banking, EVC via pre-validated bank account, EVC via pre-validated demat account, EVC via ATM (limited banks), Class-3 DSC, or signed ITR-V by post
    2. (Applicant) Complete the OTP or EVC challenge; on success the portal generates an Acknowledgement Number on screen and emails it
    3. (Applicant — postal route only) If using ITR-V by post, sign in original blue or black ink and send to: Centralized Processing Centre, Income Tax Department, Bengaluru - 560500, Karnataka — the CPC receipt date determines compliance with the 30-day window

    💡 Tip: Returns not verified within 30 days of filing are treated as invalid; if the due date has also passed, re-filing as a belated return then attracts the Section 234F late fee.

What Could Go Wrong

Pre-validate bank account: Refund fails because the selected bank account is unvalidated, closed or dormant

Recovery: Pre-validate a different active account and request reissue through the Refund Reissue service. Pre-validation must be complete before the tax-calculation step or refund credit will not be initiated.

E-verify the return: Missing the 30-day e-verification window after filing

Recovery: The return is treated as invalid and must be re-filed; if the original due date has passed, a Section 234F late filing fee will then apply. Sign the ITR-V in original blue or black ink only and post to CPC Bengaluru-560500 if other methods are unavailable.

Choose the correct ITR form: Filing ITR-1 when ineligible (capital gains above ₹1.25 lakh, multiple house properties, foreign income, RNOR or NRI, Director, unlisted equity shares, Section 194N TDS)

Recovery: The return is treated as defective and a Section 139(9) notice is issued. Re-file using ITR-2 or ITR-3 within the cure period stated in the notice.

Costs

Item Amount Payment Notes
ITR filing on incometax.gov.in ₹0 N/A No portal or government fee for submitting a return.
Late filing fee — Section 234F (total income up to ₹5,00,000) (Optional) ₹1,000 Self-assessment challan via e-Pay Tax Applies if the return is filed after the due date but before the end of the relevant Assessment Year. Waived if: Return filed by the Section 139(1) due date
Late filing fee — Section 234F (total income above ₹5,00,000) (Optional) ₹5,000 Self-assessment challan via e-Pay Tax Applies in addition to interest under Sections 234A/234B/234C on any unpaid tax. Waived if: Return filed by the Section 139(1) due date
Advance tax (Section 208) — threshold (Optional) ₹10,000 Quarterly instalments via e-Pay Tax; presumptive taxpayers pay in a single instalment by 15 March Section 208 sets the threshold at which advance tax becomes mandatory; it is not a fee, but unpaid advance tax attracts 1% per month interest under Sections 234B and 234C. Waived if: Estimated annual tax liability below ₹10,000; resident senior citizens (60+) without business income are exempt under Section 207
ITR filing on incometax.gov.in ₹0
Payment:
N/A
Notes:
No portal or government fee for submitting a return.
Late filing fee — Section 234F (total income up to ₹5,00,000) (Optional) ₹1,000
Payment:
Self-assessment challan via e-Pay Tax
Notes:
Applies if the return is filed after the due date but before the end of the relevant Assessment Year.
Waived if:
Return filed by the Section 139(1) due date
Late filing fee — Section 234F (total income above ₹5,00,000) (Optional) ₹5,000
Payment:
Self-assessment challan via e-Pay Tax
Notes:
Applies in addition to interest under Sections 234A/234B/234C on any unpaid tax.
Waived if:
Return filed by the Section 139(1) due date
Advance tax (Section 208) — threshold (Optional) ₹10,000
Payment:
Quarterly instalments via e-Pay Tax; presumptive taxpayers pay in a single instalment by 15 March
Notes:
Section 208 sets the threshold at which advance tax becomes mandatory; it is not a fee, but unpaid advance tax attracts 1% per month interest under Sections 234B and 234C.
Waived if:
Estimated annual tax liability below ₹10,000; resident senior citizens (60+) without business income are exempt under Section 207
Total: ₹0

FAQ

General

Do I need to file if my employer already deducted TDS?

Yes, if your gross total income exceeds the basic exemption threshold or any Section 139(1) seventh proviso trigger applies (cash deposit above ₹1 crore, foreign travel spend above ₹2 lakh, electricity bill above ₹1 lakh, or holding any foreign asset). Filing is also useful to claim refunds, carry forward losses and maintain a return history for visa or loan applications.

What is the difference between FY and AY?

Financial Year (FY) is the year in which income is earned (1 April to 31 March). Assessment Year (AY) is the year immediately following the FY, in which the return is filed and assessed. For income earned in FY 2025-26 the AY is 2026-27; non-audit returns are due 31 July 2026.

Is the new tax regime mandatory?

No. The new regime under Section 115BAC is the default from FY 2023-24 onwards but non-business taxpayers can opt for the old regime annually by selecting Yes to the opt-out question at Step 9 of the portal flow. Taxpayers with business or profession income must submit Form 10-IEA before the original due date to switch regimes, and the switch back to the default is permitted only once in a lifetime.

Which ITR form should I use?

ITR-1 Sahaj covers resident individuals (other than RNOR) with total income up to ₹50 lakh from salary, one house property, family pension, agricultural income up to ₹5,000, Section 112A long-term capital gain up to ₹1.25 lakh and other sources. ITR-2 applies if you have multiple properties, capital gains beyond ITR-1 limits, foreign income or foreign assets, or are RNOR or an NRI without business income. ITR-3 covers business or profession income. ITR-4 Sugam applies to resident individuals, HUFs and firms (other than LLP) with total income up to ₹50 lakh under presumptive taxation in Sections 44AD, 44ADA or 44AE.

Can I file ITR after the due date?

Yes. A belated return under Section 139(4) can be filed up to 31 December 2026 for AY 2026-27, attracting a Section 234F late filing fee of ₹1,000 if total income is up to ₹5,00,000 and ₹5,000 otherwise, plus 1% per month interest under Section 234A on any unpaid tax. A revised return under Section 139(5) follows the same 31 December 2026 outer limit. An updated return (ITR-U) under Section 139(8A) can declare additional tax within a longer window but cannot reduce tax, claim refunds or modify loss carry-forward.

How can NRIs e-verify without an Indian mobile or Aadhaar?

NRIs can verify using EVC through net banking on a participating Indian bank, a Class-3 Digital Signature Certificate (DSC), or by signing the ITR-V acknowledgement and sending it by post to Centralized Processing Centre, Income Tax Department, Bengaluru - 560500, Karnataka. The 30-day verification window runs from the date of filing; the receipt date at CPC determines compliance.

I am 75 or older — am I exempt from filing?

Section 194P exempts a resident aged 75 or above from filing if income consists only of pension and interest, both arising in the same specified bank that receives the pension, and the bank deducts tax after applying eligible deductions and the rebate under Section 87A. Any other income source — rental, capital gains, interest from a second bank — restores the filing obligation.

What about returns for Financial Year 2026-27 and later?

From Tax Year 2026-27 onwards, returns will be filed under the Income Tax Act, 2025, with the first filings due from July 2027. Procedural detail will be published under Income Tax Rules 2026 as they finalise. Consult incometax.gov.in and select the Income Tax Act 2025 tab when filing for Tax Year 2026-27 and beyond — the portal will route forms and challans by Act automatically.

After This Process

  • → Track the Section 143(1) intimation in your e-Filing inbox — it confirms the return as filed, raises a demand, or sanctions a refund
  • → If a refund is sanctioned, credit usually lands in days to weeks; otherwise file a Refund Reissue request
  • → If you discover an error after filing, use Services → Rectification Request, or file a revised return under Section 139(5) by 31 December 2026

Sources

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  1. T1
    Income Tax Department, Ministry of Finance, Government of India 2026-05-12

    Portal homepage notices accessed 2026-05-12 state: "The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025." "Forms applicable for Assessment Year 2026–27 are available under 'Forms as per Income-tax Act, 1961' on the e-Filing portal from 1 April 2026." Helpline numbers 1800 103 0025 and 1800 419 0025 operate Monday-Friday 08:00-20:00 IST. Centralized Processing Centre receives ITR-V at Bengaluru-560500, Karnataka.

    incometax.gov.in
  2. T1
    Income Tax Department — ITR-1 user manual 2026-05-12

    ITR-1 user manual lists 14 portal steps (Login → Access Return Filing → Choose Parameters → Resume or Start Fresh → Select Status → Select Form → Review Documentation → Filing Reason → Personal Information → Income & Deductions → Tax Calculation → Validation & Preview → Verification → E-Verification) and states: "A Resident Individual can file ITR-1 if their total income doesn't exceed ₹50 lakh and income sources include: salary, one house property, family pension income, agricultural income (up to ₹5000/-), Long-term capital gain u/s 112A up to Rs.1.25 lakhs and other sources."

    incometax.gov.in
  3. T1
    Income Tax Department — ITR-1 FAQ 2026-05-12

    ITR-1 FAQ states: "ITRs are annexure-less forms, so you are not required to attach any document." ITR-1 disqualifying conditions listed include: Director in a company; held unlisted equity shares during the FY; Non-Resident or Not Ordinarily Resident; total income above ₹50 lakh; agricultural income above ₹5,000; more than one house property; income from lottery, racehorses or special-rate sources; short-term capital gains or Section 112A long-term capital gain above ₹1.25 lakh; foreign assets or foreign-source income; TDS under Section 194N; brought-forward or carry-forward losses; deferred tax on ESOPs from eligible start-ups.

    incometax.gov.in
  4. T1
    Income Tax Department — Income Tax Returns help 2026-05-12

    Help page states: "Late Filing Fee: ₹1,000 if total income doesn't exceed ₹5 lakhs; ₹5,000 otherwise." Section 263 Income Tax Act 2025 framework (applicable from Tax Year 2026-27): "Belated Return – Filed after the due date but within 9 months from the end of the relevant tax year, or before completion of assessment, whichever is earlier." "Revised Return – Allows corrections; filed within 12 months from the end of the relevant tax year, or before completion of assessment, whichever is earlier." "Updated Return (ITR-U) – Available within forty-eight months from the end of the financial year succeeding the relevant tax year." For AY 2026-27 (FY 2025-26) the Income-tax Act 1961 deadlines apply: 31 July 2026 (non-audit), 31 October 2026 (audit), 30 November 2026 (transfer pricing), 31 December 2026 (belated/revised).

    incometax.gov.in
  5. T1
    Income Tax Department — ITR-V FAQ 2026-05-12

    FAQ states: "The time-limit for e-verification or submission of ITR-V shall be 30 days from the date of filing the return of income." Returns not verified within 30 days are treated as invalid; the CPC receipt date determines postal-route compliance. Verification methods listed: Aadhaar OTP, EVC via net banking, EVC via pre-validated bank account, EVC via pre-validated demat account, EVC via ATM, Class-3 Digital Signature Certificate, and signed ITR-V by post to Centralized Processing Centre, Income Tax Department, Bengaluru-560500, Karnataka.

    incometax.gov.in
  6. T1
    Income Tax Department — Tax Payments help 2026-05-12

    Help page states: "As per Section 208, Income Tax Act, 1961 every person whose estimated tax liability for the year is ₹10,000 or more, shall pay his tax in advance, in the form of Advance Tax." Taxpayers under the presumptive taxation scheme "discharge their entire advance tax liability in a single instalment on or before 15 March of the relevant financial year". Section 207 exempts resident senior citizens (60+) without business or profession income; for such taxpayers filing ITR-1 or ITR-2, Sections 234B and 234C also do not apply.

    incometax.gov.in
  7. T1
    Income Tax Department — Non-Resident Individual AY 2026-27 2026-05-12

    Residential status under Section 6: an individual is Non-Resident if they do not satisfy both (a) 182 days or more in India during the FY, or (b) 60 days or more in the FY plus 365 days or more across the preceding four FYs. The 60-day threshold is replaced with 182 days for Indian citizens and persons of Indian origin, and for Indian citizens leaving India as a crew member of an Indian ship or for overseas employment. NRIs file ITR-2 (no business or profession income) or ITR-3 (with business or profession income); ITR-1 is not available to NRIs or RNOR.

    incometax.gov.in
  8. T1
    Department of Revenue, Ministry of Finance, Government of India 2026-05-12

    DoR site states: "It exercises monitoring, supervision and administration in respect of matters relating to all the Direct and Indirect Union Taxes through two statutory Boards namely, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC). Each Board is headed by a chairman who is also ex officio Special Secretary to the Government of India (Secretary level). Matters relating to the levy and collection of all Direct taxes are looked after by the CBDT whereas those relating to levy and collection of GST, Customs Duty, Central Excise duties and other Indirect taxes fall within the purview of the CBIC."

    dor.gov.in
  9. T1
    India Code — Legislative Department, Ministry of Law and Justice, Government of India 2026-05-12

    Canonical statutory record for the Income-tax Act, 1961 (Act 43 of 1961), Ministry of Finance, Department of Revenue. The Income-tax Act, 1961 governs Sections 139(1) (filing due dates), 139(4) (belated return), 139(5) (revised return), 139(8A) (updated return / ITR-U), 139AA (PAN-Aadhaar linking), 194P (senior-citizen filing relief), 207 (advance-tax exemption for senior citizens without business income), 208 (advance-tax threshold), 234A/B/C (interest on shortfall), and 234F (late filing fee) referenced throughout this guide. The Act stands repealed effective 01.04.2026 by Section 536 of the Income Tax Act, 2025, but continues to apply to AY 2026-27 returns covering income earned in FY 2025-26.

    indiacode.nic.in
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