How to File ITR Online in India: Complete Step-by-Step Guide for 2026

Income Tax Return Filing: The Basics

Every Indian resident with income above the basic exemption limit must file an ITR. Even below the limit, filing is required if you have foreign assets, want to claim a refund, or have losses to carry forward.

The deadline for individual ITR filing: July 31 of the assessment year. Late filing attracts penalties: Rs 5,000 (if filed before December 31) or Rs 10,000 (after December 31). Penalty is Rs 1,000 if income is below Rs 5 lakh.

Which ITR Form to Use

Form	Who Should File

|---|---|

ITR-1 (Sahaj)	Salaried + one house property + other income < Rs 50 lakh
ITR-2	Capital gains, foreign income, or multiple house properties
ITR-3	Business income + all situations covered by ITR-2
ITR-4 (Sugam)	Presumptive business income (freelancers, small businesses)

For most salaried employees, ITR-1 is the correct form.

Documents to Keep Ready

• Form 16 from employer (TDS certificate)
• Form 26AS and Annual Information Statement from income tax portal
• Bank account statements (FD interest, savings interest)
• Investment proofs (LIC premium, PPF passbook, ELSS statements)
• Home loan certificate (for 80C and 24(b) deductions)
• Health insurance premium receipts (80D)
• Aadhaar and PAN

Step-by-Step: File ITR-1 on Income Tax Portal

Log in to incometax.gov.in with PAN and password

Go to e-File → Income Tax Returns → File Income Tax Return

Select Assessment Year (AY 2026-27 for FY 2025-26 income)

Choose Online mode

Select ITR-1

Pre-filled data appears — verify against Form 16

Add any income not pre-filled (FD interest, etc.)

Select tax regime (old or new)

Claim deductions (if old regime)

Verify tax calculation and pay any remaining tax

Submit and e-verify (Aadhaar OTP is fastest)

E-Verification

E-verification is mandatory within 30 days of filing. Options:

• Aadhaar OTP (instant)
• Net banking (instant)
• DSC (digital signature)
• Bank ATM (generates EVC)
• Physical verification by post (takes 2 weeks)

Use Aadhaar OTP — it is the simplest.