Income Tax Return Filing Online in India

An ITR must be filed when the applicable conditions under the Income-tax Act are met. This can depend on your total income, type of income, taxpayer category, and certain financial transactions or assets. This may include:

1. Salaried individuals
2. Self-employed professionals and freelancers
3. Businesses, companies, firms, and LLPs
4. Individuals with income from house property, capital gains, or other sources

Other Conditions That Can Require ITR Filing

Even if your income is below the applicable basic exemption limit, you may still be required to file an ITR if you meet certain prescribed conditions under the seventh proviso to Section 139(1), read with Rule 12AB.

For AY 2026-27, these conditions include:

• Depositing more than ₹1 crore in one or more current accounts during the financial year.
• Spending more than ₹2 lakh on foreign travel for yourself or another person.
• Incurring more than ₹1 lakh in electricity expenses during the financial year.
• Having business sales, turnover, or gross receipts exceeding ₹60 lakh.
• Having professional gross receipts exceeding ₹10 lakh.
• Having aggregate TDS and TCS of ₹25,000 or more, or ₹50,000 or more for a resident individual aged 60 years or above.
• Depositing ₹50 lakh or more in one or more savings bank accounts.

Certain resident individuals may also need to file an ITR if they hold specified foreign assets, financial interests, or signing authority in foreign accounts, subject to applicable exceptions.

Note: Income earned during FY 2025-26 is reported in AY 2026-27 under the Income-tax Act, 1961. Income earned during Tax Year 2026-27 is covered by the Income-tax Act, 2025, where Section 263 contains the return-filing provisions. The corresponding prescribed conditions are now provided under the Income-tax Rules, 2026, including Rule 163.

For Tax Year 2026-27, the new tax regime is the default regime for eligible taxpayers. The old tax regime remains available subject to the applicable conditions. The basic slab rates are:

The new regime provides a rebate of up to ₹60,000 for eligible resident individuals with taxable income up to ₹12 lakh. The old regime provides a rebate of up to ₹12,500 where taxable income does not exceed ₹5 lakh, subject to the applicable conditions.

Get the full details of the breakdown for Old Tax Regime vs the New Tax Regime and choose the right regime based on your turnover & income.

Selecting the correct ITR form is an important part of filing your income tax return. The applicable form depends on your taxpayer category, residential status, income sources, and other conditions.

The Income Tax Department currently lists ITR-1 to ITR-7 for AY 2026-27 under the Income-tax Act, 1961. Always check the latest notified form and eligibility conditions before filing.

What's New for AY 2026-27?

The Income Tax Department has introduced several changes to the ITR forms for AY 2026-27. Key changes include:

• ITR-1: Eligible taxpayers can now report income from up to two house properties instead of one.
• ITR-4: Eligible taxpayers can also report income from up to two house properties.
• Deductions: Deduction claims under Sections 80C to 80U require selection of the applicable deduction and specific clause from the available options.

The Income Tax Department regularly updates ITR utilities, schemas, and validation rules. Use the latest version available on the e-filing portal when preparing your return.

Keeping the relevant documents ready before filing can help you report income, taxes, deductions, and other details accurately. The documents required depend on your income sources and the ITR form you use.

• PAN and Aadhaar: PAN is required for filing an ITR. Linking Aadhaar with PAN is important for accessing e-filing services, but Aadhaar is not the only method available for e-verifying a return.
• Form 16: Salaried taxpayers can use Form 16 to report salary income and TDS deducted by their employer.
• Form 16A: This may be required for TDS deducted on income other than salary, such as interest income.
• Form 26AS and AIS: Check both before filing to reconcile TDS, TCS, tax payments, and other reported financial information with your records.
• Bank Statements and Interest Certificates: These help report savings account interest, fixed deposit interest, and other relevant transactions.
• Capital Gains Statements: If you sold shares, mutual funds, securities, or other capital assets, keep the relevant capital gains statements and transaction details.
• Home Loan Interest Certificate: Keep this if you are claiming an eligible deduction for home loan interest.
• Rent Receipts and Rental Agreement: These may be required to calculate or support an HRA exemption claim, where applicable.
• Investment and Payment Proofs: Keep receipts for eligible deductions such as life insurance, PPF, health insurance, donations, or other qualifying payments, where applicable.
• Bank Account Details: Keep your bank account and IFSC details ready, particularly if you expect an income tax refund.

Filing an income tax return involves gathering your documents, reporting your income and deductions, submitting the applicable ITR form, and verifying the return.

Step 1: Gather Your Documents

Collect the documents relevant to your income and deductions, such as PAN, Form 16, Form 16A, bank statements, investment or payment proofs, Form 26AS, and AIS. Keeping these records ready helps you report the correct details.

Step 2: Calculate Your Total Taxable Income

Report income under the applicable heads, including salary or pension, house property, business or profession, capital gains, and other sources. The resulting gross total income is calculated before eligible deductions are applied.

Step 3: Claim Eligible Deductions

Claim deductions available to you under the applicable tax regime. For example, Section 123 of the Income-tax Act, 2025 retains the ₹1.5 lakh aggregate deduction for specified savings and payments that was available under Section 80C of the Income-tax Act, 1961. This deduction is not available under the new tax regime. Other deductions have their own eligibility conditions and may differ between the two regimes.

Step 4: File on the Income Tax Portal

Select the applicable ITR form and enter your income, deductions, tax details, and other required information on the e-filing portal. Review the pre-filled information and reconcile it with your Form 26AS, AIS, bank records, and other documents before submitting the return.

Step 5: E-Verify Your Return

After submitting the return, complete verification within 30 days. You can e-verify using Aadhaar OTP, EVC through a pre-validated bank or demat account, net banking, an ATM option, or a Digital Signature Certificate (DSC). You can also verify the return manually by sending the signed ITR-V to the Centralised Processing Centre.

For a straightforward return, gathering documents, preparing the return, filing, and e-verification can typically take 1–3 working days. Returns involving business income, capital gains, multiple income sources, or reconciliation issues may take longer.

The government fee for filing an income tax return online is ₹0. However, you may pay professional fees if you use a tax professional or filing service. The professional fee depends on the type of return, income sources, transaction volume, tax audit requirements, and complexity of the filing.

What is the Last Date to File Your ITR?

For FY 2025-26 (AY 2026-27), the applicable due dates are:

*The original 31 October 2026 deadline has been extended to 21 November 2026 for the specified taxpayers covered by CBDT Circular No. 07/2026.

Revised Return and Late Filing Fees

For AY 2026-27, the following fees may apply:

A revised return for AY 2026-27 can generally be filed up to 31 March 2027, subject to the applicable conditions.

Interest on Delayed Tax Payment

Late filing and unpaid tax can result in interest in addition to the late filing fee.

• Section 234A: Interest for delay in furnishing the return when tax remains payable, generally at 1% per month or part of a month on the applicable unpaid amount.
• Section 234B: Interest may apply where there is a shortfall in payment of advance tax.
• Section 234C: Interest may apply for deferment or short payment of advance tax installments.

The applicability and calculation of interest depend on the taxpayer's tax liability and payment history. The relevant interest provisions continue to appear in the notified AY 2026-27 return forms.

Advance Tax Due Dates and Payment Schedule

If your estimated tax liability is ₹10,000 or more, advance tax is generally payable in installments. The applicable payment schedule is:

For taxpayers under eligible presumptive taxation schemes, the entire advance tax liability is generally payable by 15 March.

What Happens if You Miss the ITR Filing Deadline?

Missing the original due date can have several consequences:

• Belated return: You can generally file a belated return under Section 139(4) until 31 December 2026, subject to the applicable late filing fee.
• Loss carry-forward: Certain business and capital losses generally cannot be carried forward if the return is not filed within the prescribed time. House property loss is treated differently under the Act.
• Delayed refund: The timing of interest on an eligible income-tax refund can be affected when the return is filed after the applicable due date.
• Old tax regime: For non-business taxpayers, choosing the old tax regime instead of the default new regime generally requires exercising the option in the ITR by the applicable due date. Business and professional taxpayers have additional requirements for opting out of the default regime.
• Further tax consequences: If tax remains unpaid, applicable interest and other consequences may arise depending on the circumstances.

Can You File an ITR After 31 December 2026?

For AY 2026-27, the normal belated return deadline is 31 December 2026. After this date, an eligible taxpayer may file an updated return under Section 139(8A), subject to the applicable conditions and additional tax.

An updated return can generally be filed within 48 months from the end of the relevant assessment year, making 31 March 2031 the outer deadline for AY 2026-27. The additional tax is:

Note: AY 2026-27 relates to income earned during FY 2025-26 and continues to be governed by the Income-tax Act, 1961. The new tax framework applies separately to Tax Year 2026-27, covering income earned from 1 April 2026 onward.

Eligible deductions can reduce taxable income, but the deductions available depend on the tax regime and the applicable tax year. From Tax Year 2026-27, the Income-tax Act, 2025 uses new section numbers for several deductions.

1. Section 80C / Section 123 — Investments and Payments

For AY 2026-27, eligible individuals and HUFs can claim a combined deduction of up to ₹1.5 lakh under Section 80C for specified investments and payments. Under the Income-tax Act, 2025, the corresponding provision is Section 123. The deduction under Section 123 is not available under the new concessional tax regime.

Eligible payments and investments include:

• Public Provident Fund (PPF)
• Employees' Provident Fund (EPF)
• Equity Linked Savings Schemes (ELSS)
• National Savings Certificates (NSC)
• Eligible life insurance premiums
• Home loan principal repayment
• Tuition fees for eligible children
• Sukanya Samriddhi Yojana
• Senior Citizen Savings Scheme
• Eligible five-year tax-saving fixed deposits

2. Section 80D / Section 126 — Health Insurance Premiums

For AY 2026-27, Section 80D provides deductions for eligible health insurance premiums, preventive health check-ups, and certain medical expenses for senior citizens. Section 126 provides the corresponding deduction under the Income-tax Act, 2025.

The applicable limits include:

• Self, spouse and dependent children: ₹25,000, or ₹50,000 if the insured person is a senior citizen
• Parents: ₹25,000, or ₹50,000 if the parent is a senior citizen
• Preventive health check-up: Up to ₹5,000, included within the applicable limit
• Eligible medical expenses for a senior citizen without health insurance: Up to ₹50,000, subject to the applicable conditions

For example, a taxpayer below 60 who pays eligible health insurance premiums for themselves and senior-citizen parents may claim up to ₹75,000, subject to the applicable conditions.

3. Section 24(b) / Section 22 — Home Loan Interest

For AY 2026-27, Section 24(b) allows eligible taxpayers to claim a deduction for interest on borrowed capital used for house property. Under the Income-tax Act, 2025, the corresponding house-property deduction is covered by Section 22.

• Self-occupied property: Interest deduction can be up to ₹2 lakh, subject to the applicable conditions.
• Let-out property: Actual eligible interest can be deducted while computing income from house property. However, the house-property loss that can be set off against other income is limited to ₹2 lakh under Section 71(3A).
• Unadjusted house-property loss: Eligible loss can generally be carried forward for up to eight subsequent assessment years.

4. Standard Deduction for Salaried Taxpayers

The standard deduction depends on the tax regime:

• Old Tax Regime: ₹50,000
• New Tax Regime: ₹75,000

The ₹75,000 standard deduction continues under the new tax regime for Tax Year 2026-27.

5. Other Key Deductions

• Section 80G / Section 133, Donations: Eligible donations may qualify for a 50% or 100% deduction, depending on the recipient and applicable conditions. Certain donations are subject to qualifying limits, and cash donations above ₹2,000 are not eligible. Section 133 is the corresponding provision under the Income-tax Act, 2025.
• Section 80TTA / Section 80TTB / Section 153, Interest on Deposits: Section 80TTA allows eligible non-senior individuals and HUFs a deduction of up to ₹10,000 on savings-account interest. Section 80TTB allows resident senior citizens a deduction of up to ₹50,000 on eligible deposit interest. These provisions are combined under Section 153 of the Income-tax Act, 2025.
• Section 80E / Section 129, Education Loan Interest: Eligible individuals can claim the interest paid on a qualifying higher-education loan. There is no fixed monetary deduction limit, and the deduction is available for the initial tax year and seven succeeding tax years, or until the interest is fully paid, whichever is earlier.
• Sections 80EE and 80EEA / Sections 130 and 131, Additional Home Loan Interest: These deductions are available only to borrowers who meet the historical eligibility conditions. Section 80EE applies to qualifying loans sanctioned from 1 April 2016 to 31 March 2017, while Section 80EEA applies to qualifying loans sanctioned from 1 April 2019 to 31 March 2022. The corresponding provisions under the Income-tax Act, 2025 are Sections 130 and 131.

Note: Most Chapter VI-A deductions listed above are relevant to taxpayers opting for the old tax regime. Always check the applicable conditions and the latest notified provisions before claiming a deduction.

Filing an income tax return can help you meet applicable tax filing requirements and maintain proper records of your income and taxes. It:

1. Helps avoid late filing consequences: Filing after the applicable due date may result in a late filing fee and interest on unpaid tax, where applicable.
2. Enables you to claim eligible refunds: If excess tax has been deducted as TDS, filing an ITR allows you to report the income, claim the available TDS credit, and receive a refund if excess tax was paid.
3. Helps preserve eligible loss carry-forward claims: Certain business, capital, and other losses can be carried forward when the applicable conditions are met. For losses subject to the timely filing requirement, filing the loss return by the prescribed due date is important. Loss from house property is subject to different rules.
4. Supports loan and visa applications: ITR acknowledgments and related tax records may be requested by lenders, visa authorities, or other institutions as proof of reported income.

The Financial Year (FY) refers to the period in which income is earned. The Assessment Year (AY) is the year used to assess income earned during the preceding financial year under the Income-tax Act, 1961.

For example, income earned from 1 April 2025 to 31 March 2026 is reported in the ITR for AY 2026-27 under the Income-tax Act, 1961.

You can check your ITR status to confirm whether your return has been verified, processed, or requires further action. The Income Tax e-Filing portal provides both pre-login and post-login options.

Method 1: Through the E-Filing Portal

• Log in to the Income Tax e-Filing portal using your user ID and password.
• Go to e-File → Income Tax Returns → View Filed Returns.
• Use the available filters to select the relevant Assessment Year or filing type.
• Click View Details next to the relevant return to view its lifecycle and any pending actions.

The portal can show details such as whether the return is pending for e-verification, under processing, processed, defective, or requires further action.

Method 2: Check ITR Status Without Logging In

• Go to the Income Tax e-Filing portal homepage.
• Select Income Tax Return (ITR) Status.
• Enter your acknowledgment number and a valid mobile number.
• Enter the 6-digit OTP received on your mobile number.
• View your ITR status after successful OTP verification.

You can find the acknowledgment number in your ITR-V or from the View Filed Returns section after logging in.

Filing your ITR is not the final step. You must verify the return, track its processing and refund status, and respond to any notice or communication from the Income Tax Department when required.

1. E-Verify Your Return

You must verify your ITR within 30 days of filing. If you do not verify it within the prescribed time, the return can be treated as invalid. If verification is completed after 30 days, the date of verification may be treated as the date of filing, with applicable consequences.

2. Track ITR Processing and Refund Status

After verification, the Income Tax Department processes the return. You can track the status through the e-Filing portal and check whether the return has been processed, a refund has been issued, or further action is required.

3. Respond to an Income Tax Notice

If you receive a notice, check the response deadline and follow the instructions provided. You may need to submit documents, provide an explanation, or take corrective action through the e-Filing portal.