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Rules 2026

ITR Filing Procedure — Step by Step

Filing ITR for FY 2025-26 (AY 2026-27): which form to use, how to collect documents, how to e-verify, and the key deadlines. A plain-English walkthrough.

Introduction

Filing your Income Tax Return (ITR) is an annual legal obligation for anyone whose income exceeds the basic exemption limit. For tax year 2026-27, the Income Tax Act 2025 sets the basic exemption at ₹4 lakh under the new regime. The e-filing portal at incometax.gov.in handles the entire process from registration to verification.

The procedure has five steps: gather documents, pick the right ITR form, fill in the details, submit, and verify. Each step is explained below.

Key facts

e-Filing is mandatory

Filing ITR electronically on the Income Tax Department's portal (incometax.gov.in) is mandatory for everyone. Paper filing is allowed only in rare cases — for super senior citizens (above 80 years) who do not have internet access, or in specific technical situations notified by the CBDT.

Deadline is 31 July

The due date for filing ITR for individuals not requiring a tax audit is 31 July of the assessment year. For FY 2025-26 (AY 2026-27), the last date to file is 31 July 2026. Businesses and professionals requiring audit have until 31 October 2026.

ITR processed within 9 days

Under the new act, the Central Processing Centre (CPC) must process ITRs within 9 days of filing. Most refunds are issued within 2–3 weeks if all details match Form 26AS and the return is error-free.

Verify within 30 days

Every ITR must be verified — via Aadhaar OTP, net banking, bank account validation, or DSC — within 30 days of filing. An unverified return is treated as not filed and does not start the refund process.

Step-by-step filing guide

  1. 1

    Gather your documents

    Form 26AS (TDS summary), salary slips or Form 16, bank statements, investment receipts (if claiming old regime deductions), PAN and Aadhaar.

  2. 2

    Choose the right ITR form

    ITR-1 for salary + one house property. ITR-2 for capital gains or foreign income. ITR-3 for business/profession. ITR-4 for presumptive taxation. See the FAQ below for full guidance.

  3. 3

    Fill in the ITR details online

    Log in to incometax.gov.in, go to 'e-File > Income Tax Returns > File Income Tax Return', select the assessment year 2026-27, and complete each section. Form 26AS data can be pre-fetched to auto-fill TDS entries.

  4. 4

    Submit the return

    Review the pre-filled data, confirm the tax computation, and submit. You will receive an acknowledgement number — note it down. The return is not filed until it is verified.

  5. 5

    Verify within 30 days

    Use Aadhaar OTP, net banking, or DSC to e-verify. The fastest method is Aadhaar OTP — it takes under a minute. Without verification, the ITR is treated as not filed.

Frequently asked questions

Which ITR form should I use?
ITR-1 (Sahaj) is for individuals with salary and one house property income. ITR-2 is for those with capital gains or foreign income. ITR-3 is for business and profession income. ITR-4 is for Presumptive Taxation. Choose based on your income sources — filing the wrong ITR triggers an notice from the CPC.

Can I file ITR without Form 16?
Yes. Form 16 is not mandatory for filing ITR. You can file using your salary slips, Form 26AS (which shows all TDS entries), bank statements, and investment proofs. Form 26AS is the authoritative record of TDS — it is better to rely on it than Form 16 alone.

How do I verify my ITR after filing?
You can verify via Aadhaar OTP (fastest — takes 1 minute), net banking login to incometax.gov.in, bank account validation (pre-validated account receives a confirmation email), or Digital Signature Certificate (DSC). All methods are available on the e-filing portal under 'My Account > e-Verify Return'.

What happens if I file after the due date?
Filing after 31 July attracts a late filing fee: ₹1,000 for total income up to ₹5 lakh, and ₹5,000 for income above ₹5 lakh under Section 234F of the Income Tax Act 2025. Additionally, any tax owed will attract interest at 1% per month under Section 234A from the original due date.

Can I revise my ITR after filing?
Yes. You can revise your ITR at any time before the assessment year ends (31 March 2027 for AY 2026-27) or before the CPC issues a notice, whichever is earlier. Use the 'File Revised Return' option on incometax.gov.in. Common reasons to revise include adding missed income, correcting TDS entries, or claiming missing deductions.

Sources

Last reviewed by FinWiz24 Research Desk.