How to File ITR Online — Step-by-Step Guide

What Documents Do You Need Before Filing Your ITR?

Gather the following documents before you begin the e-filing process:

• PAN card — linked to Aadhaar for e-verification.
• Form 16 — TDS certificate issued by your employer (for salaried taxpayers).
• Form 26AS / AIS / TIS — annual tax statement showing TDS credits, advance tax, and reported financial transactions.
• Bank statements — interest income from savings accounts, fixed deposits, and recurring deposits.
• Investment proofs — PPF, ELSS, LIC, NPS statements for claiming deductions under the old regime.
• Home loan statement — principal and interest certificate from the lender.
• Capital gains statements — broker statements for equity, mutual fund, or property sale transactions.
• Aadhaar number — required for e-verification via Aadhaar OTP.
• Bank account details — IFSC and account number for refund credit.

How to File ITR Online — Step-by-Step Process

Step 1: Log In to the e-Filing Portal

Visit eportal.incometax.gov.in and log in using your PAN as the User ID. If you are a first-time user, register by entering your PAN, name, date of birth, and mobile number. Verify via OTP.

Step 2: Select “File Income Tax Return”

Navigate to e-File → Income Tax Returns → File Income Tax Return. Choose the Tax Year (2026-27), select the filing type (Original or Revised), and pick Online mode.

Step 3: Choose the Correct ITR Form

The portal may auto-suggest a form based on your profile. Salaried individuals with income up to ₹75 lakh typically use ITR-1 (Sahaj). Business owners use ITR-3 or ITR-4. Refer to our ITR form guide for details.

Step 4: Pre-Fill and Verify Personal Information

Click “Let’s Pre-fill” to auto-populate data from Form 26AS, AIS, and employer TDS filings. Verify your name, PAN, address, and bank details. Correct any mismatches before proceeding.

Step 5: Enter Income Details

Fill in income under the relevant heads:

• Salary — pre-filled from Form 16; verify gross salary, allowances, and standard deduction.
• House property — rental income or self-occupied property interest deduction.
• Capital gains — short-term and long-term from equity, mutual funds, or property.
• Other sources — interest income, dividends, gifts.
• Business/profession — if applicable, enter turnover and profit under the presumptive scheme or regular books.

Step 6: Claim Deductions (Old Regime Only)

If you opt for the old regime, enter deductions under Sections 80C, 80D, 80E, 80G, etc. Under the new regime (default under the Income-tax Act, 2025), only the standard deduction of ₹75,000 is available for salaried individuals.

Step 7: Compute and Pay Tax Due

The portal auto-computes your total tax liability. If there is tax payable after adjusting TDS and advance tax, pay the balance via Challan 280 (e-Pay Tax) before submitting. Keep the challan receipt number ready.

Step 8: Preview and Submit

Review the entire return in the preview summary. Cross-check total income, deductions, tax payable/refundable, and bank account details. Click “Proceed to Validation” and then “Submit”.

Step 9: E-Verify Your Return

E-verification is mandatory. Choose one of these methods:

• Aadhaar OTP (most popular) — an OTP is sent to your Aadhaar-registered mobile. Enter it within 60 seconds.
• Net banking — log in via your bank’s net banking portal and verify from the e-filing section.
• DSC (Digital Signature Certificate) — for companies and professionals.
• Bank account / Demat EVC — generate an Electronic Verification Code via pre-validated bank or demat account.

If you do not e-verify within 30 days, your return is treated as not filed.

What Are the Common Mistakes to Avoid When Filing ITR?

• Wrong ITR form — filing ITR-1 when you have capital gains income leads to defective return notices.
• Not reconciling Form 26AS / AIS — mismatches between reported TDS and your return trigger processing delays.
• Forgetting to report exempt income — agricultural income, PPF interest, and LTCG up to ₹1.25 lakh must still be disclosed.
• Missing the e-verification deadline — your return is invalid if not verified within 30 days of filing.
• Incorrect bank account — refunds bounce if the pre-validated bank account is wrong or inactive.
• Not reporting all bank accounts — you must disclose all bank accounts held during the year (except dormant ones).
• Skipping advance tax — if your tax liability exceeds ₹10,000, you should have paid advance tax in quarterly instalments; failing to do so attracts interest under Sections 234B and 234C.

What Is the Due Date for Filing ITR?