Income Tax Portal
(incometax.gov.in) How-To

Visit incometax.gov.in → "Register" → Select user type: Individual (PAN), Company (PAN), Tax Deductor (TAN), Bank/NBFC, etc. Enter PAN as your primary identifier.

System fetches your name, DOB/DOI, and mobile/email from PAN database. Verify these. Discrepancies must be corrected via NSDL/UTI PAN correction before proceeding.

Create a strong password (8+ chars, upper/lower/number/special). Set security questions. Register both primary and secondary email/mobile for OTP-based login.

Verify registration using Aadhaar OTP (preferred) or EVC from bank/demat account. This completes your e-filing registration.

Login with: PAN + Password (recommended), Aadhaar OTP, Net banking SSO (for some banks), or DSC (for companies/firms). Enable 2FA for security under Profile → Security settings.

ITR-1 (Sahaj): Salaried, one house, other income <₹50L. ITR-2: Capital gains, multiple houses, foreign income (no business). ITR-3: Business/profession income. ITR-4: Presumptive scheme. ITR-5/6/7: Firms, companies, trusts.

Login → e-File → Income Tax Returns → File Income Tax Return → Select Assessment Year → Select Filing Type (Original/Revised) → Select Mode (Online/Offline).

Pre-filled data from Form 26AS, AIS, Form 16 is auto-populated. Verify: salary income, TDS deducted, interest income, capital gains (securities/property), dividend income.

Declare deductions: 80C (PPF, LIC, ELSS, home loan principal — max ₹1.5L), 80D (medical insurance), 80TTA (savings interest), HRA exemption. Choose New Regime (lower rates, no deductions) or Old Regime.

System computes tax. If tax payable > 0, pay Self-Assessment Tax via Challan 280 (incometax.gov.in → e-Pay Tax) and enter challan details in ITR. Allow 24–48 hours for challan to reflect.

Preview the return → Validate all schedules → Submit. ITR is submitted. A 15-digit Acknowledgement Number (ITR-V/ITR-Acknowledgement) is generated. Check for any defects under pending actions.

e-Verify within 30 days of filing: Aadhaar OTP (instant, recommended), Net Banking EVC, Bank Account EVC, or Demat Account EVC. Without e-verification, ITR is not treated as valid — you must send signed ITR-V to CPC Bengaluru by post.

Login → e-File → Income Tax Returns → View Form 26AS. OR TRACES portal (tdscpc.gov.in) → Log in as Taxpayer → View Tax Credit. Shows TDS, TCS, advance tax, self-assessment tax paid.

On TRACES: Select Assessment Year → Select format (PDF/text) → Enter verification code → Download. PDF is password-protected — password is your PAN in capital letters + DOB (DDMMYYYY). E.g., ABCDE1234F01011990.

Login → Services → Annual Information Statement (AIS). AIS is a comprehensive 360-degree view: salary, dividend, interest, securities transactions, mutual funds, foreign remittances, GST turnover.

AIS → View AIS → Select year → Download as PDF or JSON. AIS has two parts: Part A (general info, Aadhaar, PAN) and Part B (financial transactions from multiple sources).

TIS is a simplified version of AIS — shows aggregate values by category (salary, dividend, interest, etc.) that pre-fill into your ITR. If AIS value differs from your records, submit feedback before filing.

If you find incorrect information in AIS: Click on the transaction → "Submit Feedback" → Select reason (information is correct / income not received / income related to other PAN / duplicate / other). Feedback updates TIS but does not change AIS source.

Pay advance tax if estimated tax liability for the year > ₹10,000. Salaried with only salary income (TDS covered by employer) are generally exempt. Mandatory for: business income, capital gains, rental income, freelance income.

15 June: 15% of estimated tax. 15 September: 45% cumulative. 15 December: 75% cumulative. 15 March: 100%. Presumptive scheme taxpayers: 100% by 15 March. Missing instalments attract interest under Sec 234B/234C.

Login → e-File → e-Pay Tax. Or direct link: eportal.incometax.gov.in/iec/foservices/#/e-pay-tax. Also available without login using PAN.

Select Challan 280 (Income Tax). Select type: 100 = Advance Tax, 300 = Self-Assessment Tax, 400 = Tax on Regular Assessment. Select Assessment Year (advance tax: current AY, e.g., for FY 2025-26 select AY 2026-27).

Enter tax amount breakup: Basic tax, Surcharge, Education Cess, Interest (if any). Pay via Net Banking, UPI, Debit Card, or NEFT/RTGS. Challan counterfoil with BSR Code, Date, and Challan Serial Number is generated — save this.

Paid challan reflects in Form 26AS Part C (within 3–5 days for online payment). Enter the BSR Code, Challan Serial Number, and Date of Payment when filing ITR.

Form 16 is issued by your employer by 15 June each year. Ask HR/payroll to download from TRACES and share. Form 16 Part A (TDS) is digitally signed from TRACES; Part B is employer-generated.

Form 16A covers TDS on interest, rent, professional fees, etc. Deductors (banks, companies) download from TRACES and issue by 15 days from TDS return due date.

All genuine TDS certificates have a TRACES verification option. Visit tdscpc.gov.in → Verify TDS Certificate → Enter certificate details. This confirms the certificate was generated from TRACES.

Login to TRACES as Taxpayer → Downloads → Form 26AS shows all TDS entries. For Form 16A as taxpayer: not directly downloadable — request the deductor to provide it.

If TDS in Form 26AS differs from Form 16: first check with deductor (they may not have deposited or filed). File ITR based on actual income earned, not TDS credit. Raise grievance on Aaykar Sampark Kendra (ASK) if TDS not reflecting.

Refund is only issued after ITR is processed (typically 15–45 days after e-verification). Login → e-File → Income Tax Returns → View Filed Returns → Check "Processing Status". Status must show "ITR Processed" before refund.

Login → e-File → Income Tax Returns → View Filed Returns → Refund Status. OR visit tin-nsdl.com → Services → Status of Tax Refunds → Enter PAN + Assessment Year.

Refund is processed by CPC (Centralized Processing Centre), Bengaluru. Credit is made to your pre-validated bank account (added in profile) via NECS. SMS and email notification is sent.

If refund fails (wrong bank account, closed account): Login → Services → Refund Re-issue Request → Select Assessment Year → Choose bank account (must be pre-validated and EVC-linked) → Submit.

Profile → My Bank Account → Add Bank Account → Enter IFSC, account number → Validate via EVC (Net banking OTP). Only pre-validated accounts receive refunds. Aadhaar-linked account gets priority.

If no refund after 6 months from filing: Contact CPC Bengaluru (1800-103-0025) or raise grievance at e-Nivaran portal (incometax.gov.in → Grievances → Submit Grievance).