How to File Income Tax Return (ITR) Online in India: Step-by-Step Guide, Forms and Deadlines

Filing your income tax return online is simpler than most people expect, thanks to pre-filled data on the income tax portal. Even if your employer deducted all the tax, filing is useful: it helps claim refunds, builds a record for loans and visas and is mandatory in several situations. This guide walks through the process.

Who must file?

• Anyone whose total income exceeds the basic exemption limit for their regime and age.
• People with foreign assets or income, or who are directors of companies.
• Those who deposited large sums in bank accounts, spent heavily on foreign travel or electricity bills above specified limits.
• Anyone who wants to claim a refund, carry forward losses or has TDS higher than their tax.

Even when not mandatory, filing creates proof of income. Use the income tax calculator to estimate your tax.

Which ITR form?

Eligibility details change by year, so read the instructions on the portal for the current assessment year.

Documents to collect

• PAN, Aadhaar and a bank account linked for refunds.
• Form 16 from your employer, and Form 16A/16B/16C where relevant.
• Form 26AS and the Annual Information Statement (AIS) and Taxpayer Information Summary, which show income and TDS reported against your PAN.
• Bank and FD interest certificates, capital gains statements from your broker or fund house, and rent receipts.
• Proofs for deductions: 80C, 80D, home loan interest certificate and others.

Step-by-step: filing online

1. Log in to the e-filing portal of the Income Tax Department using your PAN and password.
2. Choose the assessment year and select "File Income Tax Return", and then the mode "Online".
3. Select the status as individual and the correct ITR form. The portal may suggest one.
4. Review the pre-filled data for salary, interest and TDS. Compare it with Form 16, 26AS and AIS. Correct anything missing, and report all income, including savings interest and capital gains.
5. Choose the tax regime (old or new) and enter deductions if you choose the old one.
6. Check the computation of tax, interest and any refund or balance tax payable. Pay any balance tax by challan before submitting.
7. Preview and submit the return.
8. E-verify within the allowed time using Aadhaar OTP, net banking, a bank account EVC or a demat account EVC. A return that is not verified is treated as not filed.

Due dates and penalties

For most individuals not needing an audit, the due date is 31 July after the end of the financial year, though the government may extend it. If you miss it, you can still file a belated return by 31 December of the assessment year with a late fee under section 234F, and interest on unpaid tax. The late fee is higher for larger incomes. You may lose the ability to carry forward some losses by filing late. Use the advance tax calculator if you have income without TDS, since advance tax is also due during the year.

Refunds

If you paid more tax than due, you get a refund with interest, after processing. Ensure your bank account is pre-validated and linked to PAN. Track status on the portal and with our refund status guide. Processing times vary, and mismatches cause delays.

Common mistakes

• Not reporting all income, such as savings and FD interest or income from a previous employer.
• Ignoring differences between Form 16, 26AS and AIS.
• Choosing the wrong form.
• Not e-verifying.
• Claiming deductions without proofs. See our deductions guide.

After filing

Download the acknowledgement and the return copy, and keep them with your supporting documents for several years. If you realise you made an error, you can file a revised return within the allowed period. If you receive a notice, read it carefully and respond within the deadline. See our notice guide.

Forms, due dates and rules change every year. Check the official Income Tax Department website for the current position.

Frequently asked questions

Do I need to file ITR if my income is below the limit?

It is not mandatory unless other conditions apply, but filing can help claim refunds and build records.

Which ITR form should I use?

ITR-1 for simple salary income, ITR-2 with capital gains, ITR-3 for business income and ITR-4 for presumptive taxation.

What is e-verification?

Confirming your return online with Aadhaar OTP, net banking or other methods, which is required to complete filing.

What happens if I miss the deadline?

You can file a belated return with a late fee and interest, within the extended time.

How do I get my refund?

File and e-verify, ensure your bank account is validated, and track status on the portal.

What is AIS?

The Annual Information Statement lists income and transactions reported against your PAN.

Last reviewed 8 November 2026. Rates, limits and rules change, so confirm figures with the official source before you act.