Quick answer: You file your Income Tax Return (ITR) on the government portal incometax.gov.in. Log in with your PAN, pick AY 2026-27, choose the right ITR form, check the pre-filled data, submit, and e-verify within 30 days. With your papers ready, the whole job takes 30–45 minutes. The step people forget is e-verification — without it, your return counts as never filed.
If you have never filed a return online, the portal can look like a lot of menus and forms. It is simpler than it looks. This guide walks you through each screen in order, tells you which form to pick, and flags the mistakes that delay refunds.
One thing to know up front: the normal due dates for AY 2026-27 (31 July / 31 August 2026) have passed. If you file now, you file a belated return, and the last date for that is 31 December 2026. A late fee applies — ₹1,000 if your total income is up to ₹5 lakh, ₹5,000 if it is above that. Our full guide to the belated ITR rules, late fee and interest covers the details.
What you need before you start
Keep these ready before you log in. Hunting for papers mid-way is what turns a 30-minute job into a two-hour one.
| Item | Why you need it |
|---|---|
| PAN (linked with Aadhaar) | Your PAN is your user ID on the portal. |
| Form 16 (if salaried) | Salary, TDS and tax deducted by your employer. |
| Form 26AS / AIS / TIS | Tax deducted by banks, tenants and others, plus a full record of your reported income. |
| Bank account, pre-validated | Refunds only go to a bank account you have validated on the portal. |
| Interest certificates | Savings and fixed-deposit interest from all your banks. |
| Other income details | Freelance invoices, rent, capital gains, or any other receipts. |
Step-by-step filing walkthrough
1. Log in to the portal
Go to www.incometax.gov.in and click Login. Enter your PAN as the user ID and your password. If you have forgotten your password, use the “Forgot Password” link on the same page — it resets through an OTP on your registered mobile or email.
2. Reach the ITR filing screen
After login, go to e-File > Income Tax Returns > File Income Tax Return.
3. Choose the assessment year
Select AY 2026-27. That is the year for income earned in FY 2025-26 (1 April 2025 to 31 March 2026).
4. Select the filing mode
Choose Online. This opens the pre-filled form in your browser. (The offline route — download a utility, fill it, upload the JSON — suits bulk filers and CAs. Most people should pick Online.)
5. Pick your status
Most salaried people and freelancers fall under Individual. HUFs, firms and others pick the matching option.
6. Choose the filing type and the ITR form
Since the due date has passed, pick Belated Return as the filing type. Then pick the ITR form that covers all your income sources (see the table below). Then pick the reason for filing — for most people it is “Taxable income is more than the basic exemption limit.”
7. Check the pre-filled data — do not skip this
The portal fills in much of the form from Form 16, Form 26AS and AIS. Check every line: salary, TDS, interest income, and tax credits. Pre-filled data is a starting point, not a guarantee. If a bank’s interest is missing, add it yourself. The AIS shows every bank account that reported interest in your name, so cross-check against it.
8. Pick your tax regime, then deductions
The new regime is the default. If you want the old regime, you must opt for it on the form. This choice matters, because the two regimes treat deductions very differently:
- New regime: salaried taxpayers get the standard deduction of ₹75,000. Most other deductions — 80C, 80D, 80TTA, home-loan interest — are not available. See the full new tax regime slabs and zero-tax rules for FY 2026-27.
- Old regime: you can claim deductions such as 80C (Section 123 in the new Act, up to ₹1.5 lakh), 80D (Section 126, health insurance), 80TTA (Section 153, savings interest up to ₹10,000; ₹50,000 for senior citizens under 80TTB), and home-loan interest (Section 22 in the new Act, up to ₹2 lakh for a self-occupied house).
Business owners: if your business income puts you in the new regime by default and you want the old one, you also need Form 10-IEA to opt out — and that form had to be filed before the due date.
9. Confirm your bank account
On the bank details screen, make sure at least one account is pre-validated. A refund cannot reach an account that is not validated. If none is validated, validate one now — it takes a few minutes and a penny-drop check by the portal.
10. Compute tax and see the result
Click Calculate Tax. The portal shows total tax payable, tax already paid (TDS plus advance tax), and the balance — either tax still due or a refund.
11. Pay any balance tax
If tax is due, pay it through the portal’s e-Pay Tax option (net banking, UPI, cards) and keep the challan receipt. The payment shows up in your form shortly after.
12. Preview and submit
Click Preview to see the final return. Check your name, PAN and all figures once more. If everything looks right, click Submit.
13. E-verify within 30 days
This is the step that completes your filing. You have 30 days from submission to e-verify. The easy methods:
- Aadhaar OTP — OTP to your Aadhaar-linked mobile. Fastest for most people.
- Net banking — log in through your bank from the portal.
- EVC — a code generated through your pre-validated bank or demat account, or a bank ATM.
- By post — download the ITR-V, sign it, and send it to CPC, Bengaluru at the address printed on the form.
Which ITR form should I use?
| Form | Who should use it | Notes |
|---|---|---|
| ITR-1 (Sahaj) | Salaried people and pensioners with salary, one house property, and other-sources income up to ₹50,000. | No capital gains, no business income, no foreign assets. |
| ITR-2 | People with capital gains, more than one house property, foreign assets or foreign income. | Covers everything ITR-1 does, plus capital gains and foreign reporting. |
| ITR-3 | Sole proprietors, freelancers and partners with business or professional income. | Includes profit-and-loss and balance-sheet schedules. |
| ITR-4 (Sugam) | Taxpayers under the presumptive taxation scheme — including freelancers under Section 58 (old 44ADA). | Simpler income calculation at fixed percentages. No capital gains, no more than one house property. |
Pick the form that covers all your income sources. If your income needs a schedule your form does not have, the return can be treated as defective and you will have to file again. Freelancers: our guide to Section 58 presumptive tax (old 44ADA) explains when ITR-4 fits.
Can I file ITR online without Form 16?
Yes. Form 16 is a convenience, not a requirement. If you do not have it, use these instead:
- Form 26AS — has the same TDS details that appear in Form 16. Download it from the portal under Services > View Form 26AS.
- Salary slips — add up salary, allowances and TDS from your monthly payslips.
- AIS — the Annual Information Statement lists salary and TDS reported by your employer.
Enter the numbers by hand in the salary section. The tax math is the same as if you had used Form 16.
Common mistakes that delay refunds
| Mistake | Why it matters | How to avoid it |
|---|---|---|
| Missing bank interest | Interest is taxable in both regimes. The ₹10,000 deduction for savings interest (80TTA / Section 153) exists only in the old regime. Missed interest means a wrong tax figure and a possible demand notice later. | Check AIS for every account that paid you interest, and add it under Income from Other Sources. |
| Wrong ITR form | A form that does not cover an income source can lead to a defective-return notice and a re-filing. | Use the table above before you start. |
| Not e-verifying within 30 days | An unverified return is treated as never filed. No processing, no refund. | Verify on the same day you submit, by Aadhaar OTP if you can. |
| Bank account not pre-validated | Refunds cannot reach an unvalidated account. | Validate at least one account before submitting. |
| Missing capital gains | Unreported gains bring a notice plus interest. | Use broker statements and sale deeds to fill the capital gains schedule. |
| PAN details not matching | A name or PAN mismatch with your Aadhaar/PAN records can block login or verification. | Check that the name on the form matches your PAN card exactly. |
What happens after filing?
- Verification — after e-verification, your return status shows as verified. If you verified by post, it takes a few days for CPC Bengaluru to record it.
- Processing — the department checks your return against its records and sends an intimation (Section 143(1) of the old Act; Section 270(1) in the new Act). It shows the tax the department computed and any adjustment it made.
- Refund (if any) — refunds usually reach your validated bank account within 4–5 weeks of e-verification. Our step-by-step guide to checking your income tax refund status explains what to do if it takes longer.
- Demand notice (if any) — if the department finds a shortfall, you get a notice for the extra tax plus interest. Pay it through the portal to stop interest from growing.
- Record keeping — keep a copy of the acknowledgement (ITR-V) and any payment challan for at least six years. You may need them in a later assessment.
If you miss even the 31 December 2026 belated deadline, one more route exists: an updated return (ITR-U) with extra tax. That is covered in our belated-return guide linked above.
Frequently asked questions
Which ITR form should I use to file my return online?
Pick the form that covers all your income sources. Use ITR-1 for salary only, ITR-2 for capital gains or multiple properties, ITR-3 for business or freelance income, and ITR-4 if you are under the presumptive tax scheme.
What documents do I need to file ITR online?
You need PAN (linked with Aadhaar), Form 16 (or salary slips), Form 26AS and AIS, bank account details, interest certificates, and details of any other income such as rent or freelance invoices.
Can I file ITR online without Form 16?
Yes. Use Form 26AS, salary slips, or the AIS to get the same salary and TDS figures that appear in Form 16, and enter them by hand.
How do I e-verify my ITR after filing?
Use Aadhaar OTP, net banking, EVC from your bank or demat account, or send the signed ITR-V to CPC, Bengaluru. Do it within 30 days of submitting.
What happens if I file my ITR but forget to e-verify it?
The return stays unverified and is treated as never filed. The department will not process it, and you will get no refund or intimation. You can ask for condonation of the delay on the portal to verify late, but it is far simpler to verify on the day you file.
How long does it take to file ITR online?
With all documents ready, the whole process usually takes 30–45 minutes. First-timers should allow an hour, mostly for checking the pre-filled data.
Official sources
- Income Tax e-Filing Portal — incometax.gov.in
- Central Board of Direct Taxes (CBDT) — incometaxindia.gov.in
Reviewed by Asuthod Rathod, CA. Last updated: 14 October 2026.
Disclaimer: This article gives general information about filing an income tax return in India. It is not professional tax advice. Tax rules change often, so check the official portal or speak to a qualified professional before you act.
Editorial byline for eircicai freelancer tax and ITR filing guides — covering 44ADA presumptive tax, advance tax, and ITR filing. Content is reviewed by Asuthod Rathod, CA.