ITR Filing 2026: How to File ITR Online for AY 2026-27

ITR filing can feel confusing, even when your tax is not complex. Your Form 16 may be in your email, your bank interest may be in an app, and your capital gains statement may be on an investment platform. Then, when you open the income tax portal, you still need to choose the right assessment year, tax regime and ITR form.

The process becomes much easier when you take it one step at a time. First, collect your records. Next, choose the correct form and tax regime. Then complete your ITR login, file the return and verify it. This guide explains the full process so you can file your income tax return online for Financial Year 2025-26 with greater ease.

What is ITR filing and why does it matter?

An Income Tax Return, or ITR, is a form used to report your income and tax details to the Income Tax Department. Your return may include income from:

• Salary or pension
• House property
• Savings accounts and fixed deposits
• Dividends
• Shares and mutual funds
• Property or other capital assets
• Business or professional work
• Freelance assignments
• Other taxable sources

The ITR also shows the deductions you have claimed and the tax already paid. This may include TDS, TCS, advance tax and self-assessment tax. Once all the details are added, your return may show one of three results:

• You have no further tax to pay.
• You need to pay some balance tax.
• Your return shows an income tax refund claim.

Filing an ITR also creates a formal record of your income and taxes. This record may be useful when you apply for a loan, visa or another financial service.

Is filing an ITR the same as paying income tax?

Filing an ITR and paying income tax are linked, but they are not the same task. Your employer may have already deducted tax from your salary, your bank may have deducted TDS from interest, or you may have paid advance tax during the year.

Your ITR brings all these tax payments together and compares them with your final tax bill. You may have no tax left to pay and may still need to file a return. You may also need to file an ITR to claim a refund when excess tax has been deducted.

Which assessment year should you select while filing ITR in 2026?

A Financial Year is the year in which you earn income. An Assessment Year is the next year, when you report that income.

For income earned between 1 April 2025 and 31 March 2026, select AY 2026-27 on the income tax e-filing portal.

Do not select AY 2025-26 just because it looks familiar, as it applies to income earned during FY 2024-25. The Income-tax Act, 2025 came into force on 1 April 2026. However, the return for FY 2025-26 is still filed under the Income Tax Act, 1961 because the income was earned before the new Act took effect.

How does online ITR filing work in 2026?

Online ITR filing can be understood in four simple stages. First, collect your income, tax and bank records. Next, choose the right assessment year, ITR form and tax regime. Then review your details, report all your income and pay any tax due.

For income earned between 1 April 2025 and 31 March 2026, select Assessment Year 2026-27. After you complete the return, submit and verify it within the allowed time. Once verification is complete, save the acknowledgement for your records.

Who needs to file an income tax return for AY 2026-27?

You generally need to file an ITR if your total income is above the basic exemption limit. This is the income level up to which tax is charged at a nil rate. For FY 2025-26, the limit depends on your tax regime and, under the old tax regime, your age.

For ITR filing, do not compare these limits only with your take-home salary or final tax bill. The rules may require you to check your income before certain deductions and exemptions.

The tax rebate under the new tax regime is separate from the basic exemption limit. An eligible resident individual with total income of up to ₹12 lakh may get a rebate under Section 87A, subject to the applicable conditions. This can reduce the final tax to zero, but it does not always mean that the person is not required to file an ITR.

When can ITR filing be compulsory even if your income is below the limit?

ITR filing may still be compulsory even if your income is below the basic exemption limit. You may need to file an income tax return if, during FY 2025-26, you:

• Deposited more than ₹1 crore in one or more current accounts
• Spent more than ₹2 lakh on foreign travel for yourself or another person
• Spent more than ₹1 lakh on electricity
• Had business sales, turnover or gross receipts above ₹60 lakh
• Had professional receipts above ₹10 lakh
• Had total TDS and TCS of ₹25,000 or more
• Were a resident aged 60 or above with total TDS and TCS of ₹50,000 or more
• Deposited ₹50 lakh or more in one or more savings accounts

These rules are based on your transactions during the year, not only on your income or final tax bill. Therefore, you may need to file an ITR even when you have no tax to pay.

A separate filing rule may apply if you are a resident and ordinarily resident in India and held a foreign asset or financial interest during the year. You may also need to file if you had signing authority in an overseas account or were the beneficiary of certain foreign assets, subject to the applicable conditions.

What is the last date for ITR filing in 2026?

The ITR filing last date depends on your taxpayer type and whether your accounts need an audit. For most salaried individuals and other taxpayers not covered by audit, the due date for AY 2026-27 is 31 July 2026. For non-audit business cases and trusts, the due date for AY 2026-27 is 31 August 2026.

Tax audit and transfer pricing cases have later deadlines. Check the date that applies to your taxpayer category instead of relying only on the general ITR filing last date. A belated return can generally be filed by 31 December 2026, while a revised return may be filed by 31 March 2027, subject to the applicable conditions.

After you file the return, you must also verify it within 30 days. The government may extend an ITR filing deadline through an official order, but do not rely on social media posts or news reports until an extension is formally announced.

Starting early gives you time to fix AIS mismatches, collect missing records and pay any balance tax. It may also reduce the risk of last-minute portal issues.

What happens if you miss the ITR filing deadline?

You can still file a belated return if you miss the ITR filing deadline. For AY 2026-27, the usual last date is 31 December 2026. This date may be earlier if the assessment is completed before then. A late filing fee may apply:

• ₹1,000 if your total income is ₹5 lakh or less
• ₹5,000 if your total income is more than ₹5 lakh

You may also have to pay interest if any tax is still due. Filing late may delay your ITR refund. It may also stop you from carrying some losses to a later year. You must verify the belated return within 30 days.

You can revise a belated return if you find an error. For AY 2026-27, the usual last date for a revised return is 31 March 2027. This date may be earlier if the assessment is completed before then. If you file the revised return after 31 December 2026, a fee of ₹1,000 or ₹5,000 may apply based on your total income.

What should you check before starting ITR filing?

Opening the income tax portal should not be your first step. A little preparation can help you avoid stopping halfway through the return. Before you begin ITR filing, check the following:

• PAN status: Make sure your PAN is active.
• Portal access: Check that you can receive OTPs and reset your password if needed.
• Aadhaar details: Make sure your PAN and Aadhaar details are up to date, as this may help with portal access and verification.
• Bank account: Keep at least one active and pre-validated bank account ready.
• Income records: Gather details of income from every source.
• Tax records: Match your TDS, TCS and tax payments with the available records.
• ITR form: Choose the form that suits your full income profile.
• Tax regime: Check whether the old or new tax regime applies to you.
• Balance tax: Pay any tax still due before you submit the return.

Do not leave these checks until the last filing day. A forgotten password, invalid bank account or TDS mismatch can take time to fix.

What documents are required for ITR filing?

You do not normally need to upload Form 16, bank statements or investment proofs with your ITR. However, you should keep all the required details and records ready so you can check the figures and complete your return correctly.

Before you begin ITR filing, keep the following information close at hand:

• PAN
• Aadhaar number
• Date of birth
• Mobile number
• Email address
• Current address
• Residential status
• Bank account number
• IFSC
• Bank account type

Some of these details may already appear in your income tax e-filing profile, but you should still check that they are correct. Make sure at least one bank account is active and pre-validated on the portal. This is important if you expect an ITR refund or want to use a bank account EVC to verify your return.

Also keep your Form 16, bank statements, tax records and investment proofs safely. You may not need to attach them to the return, but the Income Tax Department may ask for proof later.

Which income and tax records may be required?

The records you need for ITR filing will depend on how you earned your income. Keep the documents that apply to you ready so you can check the pre-filled details and add anything that is missing.

Form 16 does not cover every source of income. You may still need to add bank interest, rent, capital gains, dividends or freelance income separately. Compare the return with all your records before you submit it.

Which records may be needed for deductions?

If you plan to claim deductions or exemptions under the old tax regime, keep proof for each claim. The ITR may also ask for details such as the policy number, lender name, PRAN or payment reference.

Depending on the deduction, you may need:

• Investment or policy details
• Health insurance records
• PRAN for NPS deductions
• Home loan and lender details
• Education loan records
• Donation receipts
• Rent details
• Payment or transaction references

Do not claim a deduction only because it appeared in last year’s return. Check that you made the payment during FY 2025-26 and that the claim is allowed under the tax regime you selected.

Can you rely only on the pre-filled ITR?

No. A pre-filled ITR can save time, but it should only be treated as a starting point. The details may come from your employer, banks, brokers, mutual funds and other reporting organisations. Some income or tax entries may still be missing, repeated or placed under the wrong category.

Compare the pre-filled return with:

• Form 16 and Form 16A
• Form 26AS
• Annual Information Statement, or AIS
• Taxpayer Information Summary, or TIS
• Bank statements
• Interest certificates
• Capital gains reports
• Business or freelance records
• Tax payment challans

Pay extra attention if you changed jobs, have several bank accounts or earned dividends, rent, capital gains or freelance income. If the AIS shows incorrect data, you can submit feedback through the AIS service, but your ITR should still show the correct income based on your records. If TDS is missing from Form 26AS, contact your employer, bank or other deductor, as they may need to correct their TDS return before the credit appears against your PAN.

How should you choose between the old and new tax regimes?

The new tax regime is the default regime for AY 2026-27. It has different tax slabs and allows fewer deductions and exemptions. The old regime allows more claims, such as eligible investments, health insurance, home loan benefits and rent-related exemptions. Compare both regimes using your income and eligible claims for FY 2025-26 rather than relying on last year’s tax bill.

If you do not have business or professional income, you can generally choose the old tax regime while filing your ITR. You can also switch between the old and new tax regimes each year, provided you file the return within the applicable due date.

If you have business or professional income, you generally need to file Form 10-IEA by the due date to choose the old regime. You cannot switch between the two regimes every year. After choosing the old regime, you get only one chance to return to the new regime, after which you generally cannot choose the old regime again.

Which ITR form should you choose?

The right ITR form depends on your residential status, total income and sources of income. It does not depend only on whether you receive a salary. For example, a salaried person with capital gains may need a different form from someone who earns only salary and interest.

Here is a quick comparison of the ITR forms commonly used by individuals:

Choosing the wrong ITR form can make your return defective or delay its processing. So, check all your sources of income before you make the selection. If you are unsure, you can use the Help me decide which ITR Form to file option on the income tax e-filing portal.

Who can file ITR-1?

ITR-1, also known as Sahaj, is a simpler form for an eligible resident individual. It cannot be used by a person whose residential status is resident but not ordinarily resident, or RNOR. For AY 2026-27, you may generally use ITR-1 if your total income is within ₹50 lakh and comes only from the sources allowed in the form.

You may be able to file ITR-1 if your income includes:

• Salary or pension
• Income from up to two house properties
• Interest, dividends, family pension and other permitted sources
• Agricultural income of up to ₹5,000
• Eligible long-term equity gains under Section 112A of up to ₹1.25 lakh

You cannot file ITR-1 if you:

• Have short-term capital gains
• Have business or professional income
• Have eligible Section 112A gains above ₹1.25 lakh
• Have foreign income, foreign assets or signing authority in an overseas account
• Held unlisted equity shares during the year
• Are a director of a company
• Have tax deferred on eligible employee stock options, or ESOPs
• Have losses brought forward from an earlier year or losses that need to be carried forward
• Had tax deducted on certain large cash withdrawals under Section 194N
• Have total income above the limit allowed for ITR-1
• Are a non-resident or RNOR

Before you choose ITR-1, check your full income profile rather than looking only at your salary. A short-term capital gain, an ineligible long-term capital gain, a foreign asset or a business receipt can change the ITR form you need.

Who should file ITR-2?

ITR-2 may apply to an individual or Hindu Undivided Family, or HUF, that does not have business or professional income but cannot file ITR-1. Resident and non-resident individuals may use ITR-2 if they meet its conditions.

You may need to file ITR-2 if your income includes:

• Salary or pension
• Income from one or more house properties
• Short-term or long-term capital gains
• Dividends or interest
• Income from virtual digital assets
• Foreign income
• Other taxable sources

ITR-2 may also apply if your total income is above ₹50 lakh, you hold foreign assets, have signing authority in an overseas account or need to carry forward eligible losses. Although the form contains several schedules, you only need to fill those that apply to your income and tax details.

Who should file ITR-3?

ITR-3 is meant for individuals and Hindu Undivided Families, or HUFs, with business or professional income who cannot file ITR-4. It may apply to:

• Sole proprietors
• Freelancers
• Consultants
• Doctors, lawyers and other professionals
• Partners earning income from a partnership firm
• Taxpayers with both business income and capital gains
• Taxpayers who need to report regular business accounts instead of using presumptive taxation

ITR-3 may ask for details about your income, expenses, assets and liabilities. You can also use it to report salary, house property income, capital gains, foreign income and income from other sources. Professional help may be useful if your business accounts are complex or your return includes a tax audit, several investment transactions or foreign income.

Who can file ITR-4?

ITR-4, also known as Sugam, is a simpler form for eligible resident individuals, Hindu Undivided Families, or HUFs, and resident firms other than LLPs. It may be used when total income is up to ₹50 lakh and business or professional income is worked out under the presumptive tax scheme.

You may be able to file ITR-4 if your income includes:

• Presumptive business income under Section 44AD or Section 44AE
• Presumptive professional income under Section 44ADA
• Salary or pension
• Income from up to two house properties
• Interest, dividends, family pension and other permitted income
• Agricultural income of up to ₹5,000
• Eligible long-term equity gains under Section 112A of up to ₹1.25 lakh

You cannot file ITR-4 if you:

• Are a non-resident or resident but not ordinarily resident
• Have total income above ₹50 lakh
• Have short-term capital gains
• Have eligible Section 112A gains above ₹1.25 lakh
• Have foreign income, foreign assets or signing authority in an overseas account
• Held unlisted equity shares during the year
• Are a director of a company
• Have tax deferred on eligible employee stock options, or ESOPs
• Have losses brought forward from an earlier year or losses that need to be carried forward
• Have income taxable at a special rate, other than eligible long-term capital gains under Section 112A within the permitted limit

ITR-4 is optional even when you meet its conditions. You may need to file ITR-3 if your business or professional income is not covered by the presumptive tax scheme.

How do you register and log in to the income tax e-filing portal?

You need an e-filing account before you can file your return online. To register, keep an active PAN, a working mobile number and an email address ready. Once your account is set up, your PAN will usually serve as the user ID for the income tax login.

How do you register on the income tax e-filing portal?

Follow these steps to create your account:

1. Open the official income tax e-filing portal and select Register.
2. Choose the option to register as a taxpayer.
3. Enter your PAN and select Validate.
4. Add your name, date of birth, gender and residential status as shown in your PAN records.
5. Enter your mobile number, email address and postal address.
6. Enter the separate OTPs sent to your mobile number and email.
7. Review the details and correct any errors.
8. Create a password and a secure access message.
9. Complete the registration and select Proceed to Login.

The secure access message is a phrase chosen by you. It appears during future logins and helps you check that you are on the right page before entering your password.

How do you complete the ITR login?

Once you have registered, follow these steps for the ITR login:

1. Open the official e-filing portal and select Login.
2. Enter your PAN as the user ID.
3. Select Continue.
4. Check that the secure access message is yours.
5. Enter your password and continue to the e-filing dashboard.

The portal may also offer other login options, such as Aadhaar OTP, net banking or an EVC from a bank or demat account. The options shown will depend on your account settings. Do not enter your password if the secure access message looks unfamiliar. Check that you are on the official income tax e-filing portal and that you entered the correct PAN.

How do you file ITR online for AY 2026-27?

Once your records are ready and you know which ITR form applies, the online filing process becomes easier to follow. The sections shown may vary based on your form, but the main steps are largely the same. Work through them in the order shown on the income tax e-filing portal.

1. Log in to the income tax e-filing portal: Enter your PAN as the user ID and check the secure access message. Then enter your password and complete any extra security check shown on the screen.
2. Open the income tax return filing service: From the dashboard, select e-File, followed by Income Tax Returns and File Income Tax Return. This will open the page where you can start or continue your return.
3. Select AY 2026-27 and online filing: Choose Assessment Year 2026-27 for income earned between 1 April 2025 and 31 March 2026. Select Online as the mode of filing and continue.
4. Resume your return or start a new one: Select Resume Filing if you had already started the return. Choose Start New Filing if you want to begin again, but note that your earlier draft may be removed.
5. Choose your taxpayer status and ITR form: Select Individual, HUF or Firm, as applicable, and then choose the correct ITR form. You can also use Help me decide which ITR Form to file, review the records shown and select Let’s Get Started.
6. Select the reason for filing the return: The portal may ask whether your income is above the basic exemption limit, another filing rule applies, you want to claim a refund or you are filing voluntarily. Select the option that best matches your case.
7. Review your personal and bank details: Check your name, PAN, Aadhaar details, address, contact information and residential status. Also select an active and pre-validated bank account for receiving any ITR refund.
8. Confirm your tax regime: The new tax regime is selected by default on the portal. Compare the old and new tax regimes and choose the option that applies to you before entering your deductions.
9. Review and report all your income: Compare the pre-filled details with Form 16, Form 26AS, AIS, bank records and investment statements. Add any missing salary, pension, house property income, interest, dividends, capital gains, freelance income or business receipts.
10. Enter deductions and check the taxes paid: Add only those deductions that are allowed under your selected tax regime. Then compare the TDS, TCS, advance tax and self-assessment tax shown in the return with Form 26AS and your tax challans.
11. Pay any balance tax: If the final tax calculation shows an amount due, select Pay Now and complete the payment. Save the challan, return to the ITR filing page and check that the payment appears in the Taxes Paid section.
12. Preview and validate the return: Review your income, deductions, tax regime, taxes paid, bank account and refund or balance due. Correct all validation errors and read any warnings before you continue.
13. Submit and verify the ITR: Submit the return and choose a verification method such as Aadhaar OTP, net banking, bank account EVC or demat account EVC. Complete the verification within 30 days of filing and save the acknowledgement number for your records.

What should you check while entering your income?

The income tax e-filing portal may pre-fill some details, but it may not show every source of income. Review each entry and compare it with your own records before you confirm the return.

These checks can help you spot missing income, wrong figures or tax credit mismatches before you submit your ITR.

How should you check salary or pension income?

Compare the salary or pension shown on the income tax e-filing portal with Form 16. Check your gross salary, exempt allowances, standard deduction, employer details and TDS to make sure the figures are complete and correct.

If you worked for more than one employer during the year, include income from every job and not just your last one. Pension received from a former employer is generally reported under salary, while family pension is usually reported under income from other sources.

How should you report house property income?

Start by checking how each property was used during the year. It may be self-occupied, let out or treated as deemed to be let out for tax purposes. Depending on your ITR form, you may need to enter:

• Property address
• Ownership share
• Co-owner details
• Tenant details
• Rent received
• Municipal taxes paid
• Home loan interest
• Arrears or unrealised rent

Use the home loan interest certificate issued by your lender when reporting house property income. Do not enter the full EMI amount, as an EMI includes both the principal and interest portions.

How should you report capital gains?

Capital gains may arise when you sell shares, mutual fund units, property, bonds, virtual digital assets or other assets. Use capital gains statements from your broker, mutual fund platform or other investment service, and compare them with your contract notes and account statements where needed.

Report short-term and long-term capital gains in the correct schedules, as their tax rates and filing rules may differ. For land or buildings, the ITR may ask for details such as the purchase cost, sale value, purchase and sale dates, and stamp duty value, so check each transaction carefully before you submit the return.

How should freelancers and business owners report income?

Business and professional income is generally reported through ITR-3 or ITR-4. The right ITR form depends on whether you use the presumptive tax scheme. ITR-4 asks for details such as turnover, gross receipts and presumptive income, while ITR-3 may need more information about income, expenses, assets and liabilities.

Do not report freelance income as salary just because most of it came from one client. Use the business or profession section that matches the nature of your work and the way you calculate your income.

How should you report interest, dividends and other income?

Review all your bank accounts, deposits and investment records before you file your ITR. Interest can still be taxable even when the bank or payer did not deduct TDS. Income from other sources may include:

• Savings account interest
• Fixed deposit interest
• Recurring deposit interest
• Dividends
• Family pension
• Income tax refund interest
• Interest on money lent
• Other taxable receipts

Do not rely only on Form 26AS, as some taxable income may not appear there when no TDS was deducted. Compare the pre-filled ITR with your bank statements, interest certificates and investment records before you submit the return.

How do you e-verify your income tax return?

Submitting your ITR is not the final step. You must also verify the return to complete the ITR filing process. Depending on the options available in your account, you may be able to e-verify through:

• Aadhaar OTP
• Net banking
• Bank account EVC
• Demat account EVC
• Digital Signature Certificate

E-verification is usually a quick and paperless method that can be completed online. Once the return is verified, save the acknowledgement number for your records.

How can you verify the return through ITR-V?

If you do not choose e-verification, you can verify your income tax return through a physical ITR-V. Download the ITR-V from the income tax e-filing portal, print and sign it, and send it by ordinary or speed post to:

Centralised Processing Centre

Income Tax Department

Bengaluru – 560500

Karnataka

The signed ITR-V must reach the Centralised Processing Centre within 30 days from the date of filing. Your return may be treated as invalid if the ITR-V does not reach the centre within the allowed time.

How can you check your ITR status online?

You can check your ITR status online either before or after completing the ITR login. The post-login option gives you more details and also lets you view or download your filed return.

How can you check ITR status after login?

Follow these steps to check your ITR status online after completing the ITR login:

1. Open the e-filing portal: Log in to the income tax e-filing portal using your PAN and password.
2. View your filed returns: Select e-File, then Income Tax Returns, followed by View Filed Returns.
3. Select the assessment year: Choose AY 2026-27 and open the return whose status you want to check.
4. Check the ITR status: See whether your return is pending for verification, successfully verified, under processing, processed, defective or pending for another action.
5. Complete any pending action: Read any notice shown against the return and respond within the time given on the portal.

How can you check ITR status without login?

Open the Income Tax Return Status service on the income tax e-filing portal. Enter your acknowledgement number and mobile number, then complete the OTP check to view the status.

This option is useful for a quick check. However, you will still need to complete the ITR login if you want to view more details or download your filed documents.

How can you download your ITR acknowledgement?

Follow these steps for an ITR acknowledgement download:

1. Complete the ITR login: Log in to the income tax e-filing portal using your PAN and password.
2. Open your filed returns: Select e-File, then Income Tax Returns, followed by View Filed Returns.
3. Choose the assessment year: Select the relevant assessment year and open the return you want to download.
4. Download the required document: Choose the available option to download the ITR-V acknowledgement, complete ITR in PDF format, JSON file or intimation order.

You can follow the same steps for an old ITR download by selecting an earlier assessment year. Keep these files with your Form 16, tax challans and other records, as they may be useful for future ITR filing.

How can you check your ITR refund status?

An ITR refund may arise when the tax already paid is more than your final tax liability. Refund processing usually starts after your income tax return has been filed and verified. To check the refund status:

1. Complete the ITR login: Log in to the income tax e-filing portal using your PAN and password.
2. Open your filed returns: Select e-File, then Income Tax Returns, followed by View Filed Returns.
3. Choose the assessment year: Select AY 2026-27 and open the return for which you want to check the refund.
4. View the return details: Select View Details to check the return status and refund history.

There is no fixed refund time for every return. A complete return may be processed sooner, while a mismatch, invalid bank account or pending action may lead to a delay.

Why can an ITR refund be delayed or fail?

An ITR refund may be delayed or fail for several reasons, such as:

• The income tax return has not been verified.
• The bank account is not pre-validated.
• The bank account number or IFSC is wrong.
• The selected bank account is closed.
• The name on the bank account does not match the PAN records.
• The PAN is inoperative.
• The income or TDS details do not match.
• A notice or another action is pending.

Check both your ITR status and bank account details if the refund has not arrived. Correcting the bank information may help resolve a failed refund. If the return has already been processed, review the intimation order to see whether the refund was adjusted against an outstanding tax demand.

Can you correct an ITR after filing it?

Yes. If you find an error or miss a detail after filing your ITR, you can submit a revised return. This new return replaces the earlier one and should include all the correct information.

You may need to revise your ITR if:

• Some income was left out
• The wrong amount was entered
• A deduction was claimed incorrectly
• A capital gain or loss was reported incorrectly
• A tax payment was missed
• The wrong bank account was selected
• A required disclosure was left out

Both an original return and a belated return can generally be revised. For AY 2026-27, you can usually file a revised return by 31 March 2027, or before the assessment is completed, whichever is earlier.

What is an updated return or ITR-U?

An updated return, often called ITR-U, allows you to report income that was missed or under-reported for an earlier assessment year. It may generally be filed even if you did not submit an original, belated or revised return. Subject to the eligibility rules, ITR-U can be filed within 48 months from the end of the relevant assessment year.

You generally cannot use ITR-U to:

• File a loss return or increase an existing loss
• Reduce your total tax liability
• Claim a new income tax refund
• Increase a refund claimed in an earlier return

Only one updated return can be filed for the same assessment year. Since ITR-U has specific eligibility rules and may involve extra tax, consider seeking professional advice before filing it.

What common ITR filing mistakes should you avoid?

Many ITR filing problems come from small errors rather than complex tax rules. A quick review before you submit the return can help you avoid delays, tax demands or the need to revise your ITR later.

• Selecting the wrong assessment year: Choose AY 2026-27 for income earned during FY 2025-26.
• Choosing the wrong ITR form: Check all your sources of income, as using the wrong form may make the return defective.
• Trusting all pre-filled details: Compare the pre-filled ITR with Form 16, Form 26AS, AIS, bank records and investment statements.
• Leaving out interest or dividends: Review all your bank and investment accounts, even when no TDS was deducted.
• Missing capital gains: Use broker, mutual fund and property records, as capital gains may not appear in Form 16.
• Choosing the wrong tax regime: Compare the old and new tax regimes before you enter deductions and exemptions.
• Missing tax challan details: Check that advance tax and self-assessment tax payments appear in the Taxes Paid section.
• Using the wrong bank account: Select an active and pre-validated account to avoid delays in your ITR refund.
• Stopping after submission: Verify your return within 30 days, as an unverified ITR may be treated as invalid.
• Waiting until the last date: Start ITR filing early so you have time to fix missing records, login issues or tax mismatches.

Read every error and warning shown by the income tax e-filing portal. A warning may not stop you from filing, but it can still point to missing or incorrect information.

When should you get professional help with ITR filing?

Many salaried taxpayers can handle simple ITR filing on their own. However, it may be useful to speak with a qualified tax professional when your income, tax records or disclosures are more complex.

Consider getting professional help if you have:

• Foreign income or foreign assets
• Signing authority for an overseas account
• Several capital gains transactions
• Employee stock options
• Income from virtual digital assets
• Business books or tax audit requirements
• Income from more than one country
• Complex property ownership
• Losses carried forward from earlier years
• A defective return or tax notice
• Doubts about your residential status

Professional help may also be useful when your AIS, Form 26AS and personal records do not match. Resolving the mismatch before filing may help you avoid errors, delays or further questions from the tax department.

FAQs

What is the user ID for ITR login?

For individual taxpayers, the PAN is the user ID for ITR login. Enter your PAN and check the secure access message before you type your password. Aadhaar OTP may be used for login verification, but the PAN is still entered as the user ID.

What should you do if you forget your ITR login password?

Select Forgot Password on the income tax login page and enter your user ID. You can reset your ITR login password through Aadhaar OTP, e-filing OTP, net banking, bank account EVC, demat account EVC or DSC. The portal will show the options available for your account.

Can you file ITR online yourself?

Yes. You can file ITR online yourself through the official income tax e-filing portal. The portal provides pre-filled details and tools to help you choose the right ITR form. Professional help may be useful if you have business income, foreign assets, complex capital gains or a tax notice.

How can you find the right ITR form when you are unsure?

Use the Help me decide which ITR Form to file option on the income tax e-filing portal. Answer the questions about your income and tax position, and the portal will suggest the ITR form and schedules that may apply. Check the result before you continue.

Which ITR form should a salaried taxpayer use?

A salaried taxpayer may use ITR-1 only if all its conditions are met. ITR-2 may apply if the taxpayer has short-term capital gains, foreign assets, total income above ₹50 lakh or another item not allowed in ITR-1. Business or professional income may require ITR-3 or ITR-4.

Which ITR form should a freelancer use?

A freelancer may need ITR-3 when income is worked out using regular business or professional records. ITR-4 may apply when the freelancer uses the presumptive tax scheme and meets all its conditions. Freelance income should not be reported as salary merely because it came mainly from one client.

Can an NRI file an ITR online?

Yes. An NRI can file an income tax return online through the e-filing portal. ITR-2 may apply when there is no business or professional income, while ITR-3 may apply when such income is present. An NRI cannot use ITR-1 or ITR-4.

Can you file an ITR without Form 16?

Yes. You can file an ITR without Form 16 if you can correctly work out your salary, deductions and TDS from salary slips, bank records, Form 26AS, AIS and other employment details. Form 16 makes the process easier, so ask your employer for it if it should have been issued.

Do you need to upload Form 16 or investment proofs?

No. You do not normally upload Form 16, bank statements or investment proofs with your ITR. Use these records to check the details entered in the return and keep them safely after filing. The Income Tax Department may ask for supporting records later.

Do you need to file an ITR if TDS has already been deducted?

You may still need to file an ITR even if TDS has been deducted. TDS is tax collected in advance, while the filing requirement depends on your total income and other applicable rules. Filing may also be needed to claim a refund when excess TDS was deducted.

Can you file an ITR when your income is below the exemption limit?

Yes. You can file an ITR voluntarily to claim an income tax refund, report eligible losses or create a formal income record. Filing may also be compulsory below the exemption limit if certain transactions, foreign assets or other specified conditions apply.

How long do you have to verify your ITR?

You have 30 days from the filing date to verify your ITR. If you verify it within this period, the upload date remains the filing date. A late verification may change the filing date and lead to late filing consequences. An unverified ITR may be treated as invalid.

What is ITR-V?

ITR-V, or Income Tax Return Verification, is used to verify an ITR that was filed but not verified online. Download, print and sign the form, then send it to the Centralised Processing Centre in Bengaluru. It must reach the centre within 30 days of filing.

How do you know that your ITR has been filed successfully?

Your ITR filing is complete once the return has been submitted and verified. The income tax e-filing portal will show a success message and transaction ID. You should also receive a confirmation on your registered mobile number and email address. Save the ITR acknowledgement as proof of filing.

Can you revise a belated return?

Yes. You can revise a belated return if you find an error or leave out some information. File the revised return within the allowed revision period and before the assessment is completed. Submit the full corrected return, not only the entry that has changed.

How can you download an old ITR?

Complete the ITR login, then select e-File, followed by Income Tax Returns and View Filed Returns. Choose the relevant assessment year and download the available document. This may include the ITR-V acknowledgement, filed return, JSON file or intimation order.

How long does an income tax refund take?

An income tax refund usually takes about four to five weeks after the return is verified. However, the time may vary based on the return, data mismatches and any pending action. Check your ITR status if the refund does not arrive within this period.

Why has your ITR refund not been received?

Your ITR refund may be delayed if the return is not verified or processed, the bank account is not validated, the PAN is inoperative or another action is pending. Check your ITR status, bank details and notices on the portal. Also check whether the refund was adjusted against an outstanding tax demand.