Income Tax
How to File Income Tax Return in India: Step-by-Step Guide for AY 2026-27
A practical, fact-checked guide to filing an income tax return on the e-filing portal, including documents, form selection, AIS/Form 26AS review, validation, submission and e-verification.
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Quick answer
To file an income tax return in India, log in to the official e-filing portal, select the correct assessment year, choose the applicable ITR form, verify pre-filled data, report all taxable and exempt income correctly, claim eligible deductions, pay any balance tax, validate the return, submit it and complete e-verification.
For income earned during FY 2025-26, the return is filed for AY 2026-27 under the Income-tax Act, 1961. The Income Tax Department has clarified that the new Income-tax Act framework does not change the law governing FY 2025-26 returns.
Official reference: Income Tax Department ITR FAQs.
Before you start filing ITR
Do not start directly from the submit button. First collect and reconcile the documents.
| Document or information | Why it matters |
|---|---|
| PAN and Aadhaar | taxpayer identity and portal access |
| active e-filing login | required to file online |
| Form 16 | salary, TDS and employer details |
| Form 16A / 16B / 16C | TDS on non-salary income, property or rent transactions |
| AIS and TIS | income, TDS, SFT, dividends, interest and other reported data |
| Form 26AS | tax credit, TDS, TCS and advance tax reference |
| bank statements | interest, receipts, investments and refund bank validation |
| capital gains statements | shares, mutual funds, property and virtual digital assets where applicable |
| home loan certificates | interest, principal and house property computation |
| donation, insurance, NPS and deduction proofs | deduction support where eligible |
| business books or presumptive income records | required where business or profession income exists |
If your AIS, Form 26AS, books, bank records and return do not speak the same language, the return may be processed with mismatch, demand, defective return notice or refund delay.
Step 1. Decide the correct assessment year
For FY 2025-26 income, select AY 2026-27 on the e-filing portal.
This distinction is important because AY 2026-27 and Tax Year 2026-27 are not the same thing. AY 2026-27 relates to income of FY 2025-26. Tax Year 2026-27 relates to income earned from 1 April 2026 onwards and will normally be filed later.
Step 2. Choose the correct ITR form
This is the most important technical decision.
A simplified view:
| Situation | Likely ITR form |
|---|---|
| resident individual, income up to INR 50 lakh, salary or pension, up to two house properties, specified other sources, agricultural income up to INR 5,000 and limited 112A long-term capital gains | ITR-1, if all conditions are satisfied |
| individual or HUF with capital gains, foreign assets, NRI/RNOR status, more complex income, but no business or profession income | ITR-2 |
| individual or HUF with business or profession income, not eligible for ITR-4 | ITR-3 |
| resident individual, HUF or firm other than LLP with presumptive business/profession income under sections 44AD, 44ADA or 44AE, subject to conditions | ITR-4 |
| partnership firm, LLP, AOP, BOI and other specified non-company persons | ITR-5, subject to conditions |
| company not claiming exemption under section 11 | ITR-6 |
| trust, political party, university, research association and other persons required to file under sections 139(4A) to 139(4D) | ITR-7 |
For a detailed comparison, read Which ITR Form Is Applicable?.
Official portal help also provides a wizard called Identification and Generation of Applicable ITR to help taxpayers identify the correct ITR form.
Step 3. Log in and start filing
The general online path is:
- log in to the e-filing portal
- go to e-File
- select Income Tax Returns
- select File Income Tax Return
- choose Assessment Year as AY 2026-27
- choose online mode where available
- start a fresh return or resume saved filing
- select your taxpayer status
- select the applicable ITR form
- proceed section by section
The official manuals for ITR-1 and ITR-4 follow this same broad online flow.
Official references: ITR-1 Online User Manual and ITR-4 Online User Manual.
Step 4. Review pre-filled data carefully
Pre-filled information is helpful, but it is not a substitute for review.
Check:
- salary and employer details
- TDS and TCS credits
- bank interest
- dividend income
- capital gains
- house property income or loss
- business or professional receipts
- deductions
- advance tax and self-assessment tax
- bank account selected for refund
If pre-filled data is wrong or incomplete, the taxpayer is still responsible for filing a correct return.
Step 5. Match income with AIS, TIS and Form 26AS
This is where many ITR problems begin.
If TDS appears in Form 26AS or AIS, the corresponding income should normally also be considered in the return, unless there is a valid reason and proper treatment.
Do not only claim TDS credit and ignore the income connected to it. The Income Tax Department lists omission of receipts against TDS as one of the common errors that can make a return defective.
For more errors, read Common Mistakes While Filing ITR.
Step 6. Compute tax and pay balance tax if required
After all schedules are filled, review the tax computation.
Check:
- total income
- deductions
- tax regime impact
- rebate, if applicable
- surcharge and cess, where applicable
- TDS and TCS credit
- advance tax
- self-assessment tax
- interest under applicable sections
- refund or tax payable
If tax is payable, pay it before final submission and ensure the challan details are reflected or entered correctly.
The Income Tax Department also provides an official tax calculator / estimator for guidance. Use it only as an aid; final return filing must still be checked based on facts.
Step 7. Validate, preview and submit
Before submitting, use the validation step to check errors. Read validation errors properly rather than clicking through quickly.
Review the return PDF or preview carefully. Confirm:
- name, PAN and address
- assessment year
- selected ITR form
- income heads
- deduction schedules
- taxes paid
- bank details
- refund or payable position
Step 8. E-verify the return
Filing is not complete merely because the return is uploaded or submitted.
The return must be verified. The official ITR-4 manual states that e-verification is mandatory and that if e-verify later is selected, the return must be verified within 30 days of filing. If physical verification is chosen, signed ITR-V must be sent to CPC, Bengaluru within the prescribed time.
E-verification is generally easier through Aadhaar OTP, EVC, net banking, bank account, demat account or other available verification options.
Step 9. Track processing, intimation and refund
After filing and verification, track:
- return processing status
- intimation under section 143(1)
- refund status
- demand, if any
- defective return notice, if any
- refund failure due to bank validation or name mismatch
Do not ignore portal notices. Some notices require a response within the time allowed.
Practical internal links
For individual and business taxpayers, related support may include:
- Taxation Support
- Accounting & Bookkeeping
- TDS Estimator
- Tax Calendar
- Fractional CFO Services
- Internal Audit
FAQ
Can I file ITR myself?
Yes, many taxpayers can file simple returns themselves. However, professional review is advisable where there is capital gain, business income, foreign income, multiple house properties, high-value transactions, loss carry-forward, tax audit, notice, mismatch or uncertainty about the correct ITR form.
Is ITR filing complete after submission?
No. The return must be verified. E-verification is usually the simplest method.
Which assessment year should be selected for FY 2025-26?
Select AY 2026-27.
Can a wrong ITR form create a problem?
Yes. Wrong form selection can make the return defective or incorrect. Use the portal wizard or professional review when in doubt.
Should AIS be blindly accepted?
No. AIS should be reviewed and reconciled. If there is incorrect information, it should be handled through proper explanation, feedback or documentation, depending on facts.
This article is for educational purposes only. Income tax law, portal utilities and due dates may change. Verify the current Income Tax Department portal and take professional advice for case-specific filing.
Source links in this article (4)
References and qualifications remain alongside the relevant explanation above.
This material is general information. Apply it to your business only after checking the relevant facts, source documents and requirements.