How to File Your Income Tax Return (ITR) Online: Forms, Documents, Due Dates and Steps

An income tax return (ITR) is the form in which you tell the Income Tax Department how much you earned in a year and how much tax you have paid. Filing it correctly can get you a refund, gives you an official income record for loans and visas, and avoids penalties. This guide is for the return for FY 2025-26 (assessment year 2026-27), the one most people are filing now.

The key points

• The usual due date for salaried people was 31 July 2026, and for business owners without an audit, 31 August 2026. Both have passed.
• You can still file a belated return until 31 December 2026, with a late fee.
• The late fee is ₹1,000 if your total income is up to ₹5 lakh and ₹5,000 if it is above ₹5 lakh. There is no late fee if you were not required to file.
• Unpaid tax carries interest of 1% a month from the original due date.
• A return is complete only after you e-verify it.

Who should file a return?

• Anyone whose total income is above the basic exemption limit before deductions. For FY 2025-26 this is ₹4 lakh in the new regime and ₹2.5 lakh (₹3 lakh for ages 60 to 80, ₹5 lakh for 80 and above) in the old regime.
• Anyone who wants a refund of tax deducted (TDS) even if their income is below the limit.
• People with capital gains from shares, mutual funds or property, a foreign asset or income, or a business.
• Anyone who meets the other conditions in the law, such as large cash deposits or high electricity or travel spending. Check the portal’s guidance if this might apply to you.

Which ITR form should you use?

Form	Who it is for
ITR-1 (Sahaj)	Residents with income up to ₹50 lakh from salary or pension, one house property, and other sources such as interest. Limited capital gains allowed within the form’s rules.
ITR-2	Individuals and HUFs with no business income but with capital gains, more than one house, foreign assets, or income above ₹50 lakh.
ITR-3	People with income from a business or profession, who do not use the presumptive method.
ITR-4 (Sugam)	Residents with income up to ₹50 lakh and presumptive business or professional income.

The portal’s pre-filled information and its “help me choose” guidance reduce the chance of choosing the wrong form. A wrong form can make the return defective.

Documents to keep ready

• PAN linked with Aadhaar, and your bank account details with IFSC (the refund goes to a pre-validated account).
• Form 16 from your employer for salary and TDS.
• Annual Information Statement (AIS) and Form 26AS from the portal. These show the income and TDS reported against your PAN. Check them against your own records.
• Interest certificates from banks and post office, and rent receipts if you claim HRA.
• Capital gains statements from your broker or mutual fund company, if you sold investments.
• Proofs for deductions you claim in the old regime, such as PPF, life insurance, health insurance, home loan interest and tuition fees.

Step-by-step: filing online

1. Go to the official income tax e-filing portal (incometax.gov.in) and log in with your PAN and password, or with an OTP. Register first if you are new.
2. Under “e-File” choose Income Tax Returns and then File Income Tax Return. Select assessment year 2026-27 and the online mode.
3. Choose your status (individual, HUF and so on) and the correct form.
4. Check the pre-filled details: salary, interest, TDS and personal information. Correct anything that is wrong and add anything missing.
5. Choose your tax regime. The new regime is the default. If you want the old regime with deductions, you must say so. Our old vs new tax regime guide helps you compare.
6. Enter your deductions, if you are in the old regime, and check the tax computed. Pay any balance tax through e-Pay Tax and enter the challan details.
7. Preview the return, tick the declaration and submit.
8. E-verify the return. The easiest way is with an Aadhaar OTP. You can also use net banking, a bank account or demat account based verification, or a digital signature.

Verify within 30 days of filing. A return that is not verified is treated as not filed. After verification you receive an acknowledgement (ITR-V) by email.

Refunds

If you paid more tax than you owe, the department credits the refund to your bank account after it processes the return. Track it on the portal under “View Filed Returns” or on the refund status page. Your bank account must be validated and linked with your PAN, and your PAN must be linked with Aadhaar, or the refund can be held.

If you missed the due date or made a mistake

Situation	What to do
Missed the due date	File a belated return by 31 December 2026, with the late fee and interest on unpaid tax.
Already filed but found an error	File a revised return by 31 March 2027.
Missed even the belated deadline, or need to add income you left out	File an updated return (ITR-U), allowed for several years, with extra tax.

A belated return can stop you from carrying forward some losses, such as capital losses, to later years. If you have such losses, file on time in the future.

Common mistakes to avoid

• Not checking AIS and 26AS. Income you forget can lead to a notice.
• Choosing the wrong form or the wrong regime.
• Forgetting to e-verify.
• Entering a wrong bank account, which delays the refund.
• Not reporting interest income from savings accounts and fixed deposits.
• Waiting for the last day. The portal is slow at the deadline.

A note on the law: the Income-tax Act, 2025 applies from 1 April 2026 to income of tax year 2026-27 onwards. The return for FY 2025-26 you file now is still under the earlier Act, so the familiar section names and the dates above apply.

Sources

• Income Tax Department e-filing portal
• TaxGarden: belated, revised and updated ITR for AY 2026-27
• ClearTax: income tax slabs and exemption limits

Last checked: 27 October 2026. Deadlines and rules can change, so confirm them on the income tax portal or with a tax professional before you file. This guide is general information, not tax advice.