ITR filing for FY 2025-26 income is done online on the e-filing portal for AY 2026-27: you sign in, choose the right form, check the pre-filled figures, pay any tax still due, then submit it and complete e-verification within 30 days. Most salaried returns take under an hour once the documents are ready.
Filing on the department's portal costs nothing. This hub sets out the whole process in order, the documents you need, a worked example and the errors that cause notices. Each step links to a deeper guide in our ITR section. If you are unsure what a return is, start with what an ITR is.
Quick facts
Where to file
For income of
FY 2025-26 (AY 2026-27)Salary, no business
Due 31 July for AY 2026-27Business, no audit
Due 31 August for AY 2026-27Verify within
30 days of uploadingCost on the portal
Nil
Before you start: papers to keep open
| Document | Why you need it |
|---|---|
| Form 16 from the employer | Salary, exemptions and TDS |
| AIS and Form 26AS | Interest, dividends, share sales and all TDS credits |
| Bank statements and interest certificates | Savings and FD interest, which many people forget |
| Capital gains statements | Shares, mutual funds or property sold in FY 2025-26 |
| Rent receipts, investment and insurance proofs | Old regime deductions such as 80C, 80D and HRA |
| Challans for advance or self-assessment tax | Tax already paid in your own name |
Download AIS after signing in and compare it line by line with your records. See AIS and Form 26AS for how to raise feedback on a wrong entry.
How to file ITR online: steps on the portal
- Head to the e-filing portal; sign in using your PAN and password or Aadhaar OTP.
- From the menu, choose e-File > Income Tax Returns > File Income Tax Return.
- Choose AY 2026-27, set the mode to Online, then click Start New Filing.
- Set your status as Individual, HUF or other, pick the ITR form, or let the portal help you pick.
- Pick the reason for filing, such as taxable income above the basic limit.
- Go through each schedule. Pre-filled data from Form 16 and AIS appears; confirm or edit it, and add income that is missing.
- Choose the regime. The new regime is the default; to use the old one, opt out in the return (business filers do it with Form 10-IEA).
- Check the tax summary. If tax is payable, click Pay Now to pay self-assessment tax and the challan is added automatically.
- Preview the return, then Proceed to Validation and fix any errors flagged.
- Submit, then e-verify using Aadhaar OTP, net banking or a bank or demat EVC.
Skip e-verification for more than 30 days and the law counts the return as not filed. Our e-verification guide covers each method.
ITR filing start date for AY 2026-27 and the deadlines
The ITR forms for AY 2026-27 were notified near the end of FY 2025-26, and the portal opens each form for online filing once its schema is ready, so the simple forms go live first. Wait until your AIS and Form 26AS show the March-quarter TDS before filing; employers report it only by 31 May.
| Return | Last date |
|---|---|
| ITR-1 and ITR-2, no audit | 31 July |
| ITR-3 and ITR-4 with business or profession, no audit | 31 August |
| Audit cases (extended by the CBDT) | 21 November |
| Transfer pricing cases | 30 November |
| Belated return, with fee | 31 December |
Full details, including fees, are on the ITR last date page.
Worked example: a freelancer files under 44ADA
A designer with professional receipts. Rohan earned ₹30,00,000 in fees during FY 2025-26. His clients deducted 10% TDS under 194J, so ₹3,00,000 shows in his Form 26AS. He uses 44ADA and stays in the new regime.
Step 1: presumptive income is 50% of ₹30,00,000, which is ₹15,00,000. Step 2: the first ₹4,00,000 is tax free; 5% of the next ₹4,00,000 is ₹20,000; 10% of the following ₹4,00,000 is ₹40,000; 15% of the last ₹3,00,000 is ₹45,000. Total ₹1,05,000. Step 3: cess at 4% is ₹4,200, so tax is ₹1,09,200. Step 4: TDS of ₹3,00,000 is more than the tax, so the return claims a refund of ₹1,90,800.
Rohan files ITR-4 by 31 August for AY 2026-27 and e-verifies the same day. No advance tax was needed because TDS covered the whole liability.
Old or new regime while filing
For FY 2025-26 you are placed in the new regime automatically and remain there if you do not pick the old one. It has wider slabs and a ₹75,000 standard deduction for salary, and with the 87A rebate no tax is due on income up to ₹12 lakh. Only the old regime lets you claim home loan interest, HRA, 80C and 80D. Salaried people can choose fresh each year in the return itself.
Run both before submitting. The regime comparison calculator shows the break-even level of deductions.
Common errors in income tax return filing
| Mistake | How to avoid it |
|---|---|
| Leaving out savings or FD interest | Copy every interest line from AIS; it is taxable even when no TDS was cut |
| Choosing the wrong form | Capital gains above the ITR-1 limits or any business income needs another form |
| Claiming TDS that is not in 26AS | Ask the deductor to correct its TDS return first |
| Forgetting to e-verify | Do it at once; the 30-day window is strict |
| Bank account not pre-validated | Validate it under My Profile, or the refund fails |
| Filing before March-quarter TDS appears | Wait for the credits to show |
After you file: what happens next
The department processes the return under section 143(1) and emails an intimation. It either agrees with you, raises a demand, or confirms a refund. The PDF is locked with your PAN in small letters and your date of birth. Track progress from View Filed Returns, and if you spot a mistake, file a revised return before the deadline for AY 2026-27 instead of waiting for a notice.
All ITR guides on this site
| Page | What it answers |
|---|---|
| Login guide | Step zero: getting into your portal account |
| AIS and Form 26AS | Pre-filing check of TDS credits and reported deals |
| Choosing a form | Picking the right return before you start typing |
| ITR-1 Sahaj | Simple salary and pension returns |
| ITR-2 | Returns with share, property or foreign income |
| ITR-3 | Proprietors and professionals keeping accounts |
| ITR-4 Sugam | Small businesses on presumptive rates |
| ITR-5, 6 and 7 | Non-individual filers such as firms and companies |
| Salaried filers | Using Form 16 to fill the return |
| Express ITR | When a short, simple filing is enough |
| E-verification | Aadhaar OTP, net banking and other ways to verify |
| PDF passwords | Unlocking the acknowledgement and intimation |
| Due dates | Deadlines by category for AY 2026-27 |
| Section 234F fee | Cost of filing after the due date |
| 143(1) intimation | What the processing email means |
| Tracking a refund | Where the refund stands after processing |
| Late refunds | Common blocks and how to clear them |
| Updated return | Fixing a missed or wrong return later |
| Helplines | Numbers for portal and processing help |
| What an ITR is | The basic idea, for first-time filers |
These steps describe the portal in general and may not fit every return. Menus, forms and dates are revised from time to time; rely on what the official portal shows and take a chartered accountant's view on complex cases.
Sources we checked
- Income-tax Act, 1961, section 139
- Income-tax Act, 1961, section 44ADA
- Income-tax Act, 1961, section 115BAC
- CBDT press release on AY 2026-27 audit due dates
- E-filing portal, user manual for filing ITR
Frequently asked questions
How to file ITR online for the first time?
Create an account with your PAN on the e-filing portal; then sign in, open File Income Tax Return under e-File, pick AY 2026-27, choose the online mode and follow the schedules. Submit and e-verify the return within 30 days.
Can I do itr filing myself without a professional?
Yes. The portal's online forms are pre-filled from Form 16, AIS and Form 26AS. Salary and interest returns are usually manageable on your own; business, capital gains or foreign income cases can need help.
What is the last day to file itr for AY 2026-27?
31 July for ITR-1 and ITR-2 filers without audit, 31 August for business or professional filers without audit, while audited accounts were given until 21 November by a CBDT order. Miss those and you may still file late, as a belated return, by 31 December after paying a fee.
Is there a fee for efiling of income tax on the portal?
No. The government portal charges nothing. A late fee under section 234F applies only if you file after the due date.
What happens if I do not e-verify after I file ITR online?
The law then counts it as a return that was never filed. You would then have to file again, possibly as a belated return with a fee.
When to file itr if TDS is still missing in 26AS?
Wait until the employer or bank files its TDS return and the credit appears. Filing early with a credit that is missing leads to a demand at processing.