How to file your income tax return online, step by step (for salaried people)
Right now (2026) you are filing the return for FY 2025-26 (AY 2026-27), which still follows the Income-tax Act, 1961. Log in at incometax.gov.in → e-File → Income Tax Returns → File Income Tax Return, pick AY 2026-27, choose your form (most salaried people use ITR-1), check the pre-filled figures against Form 16 and AIS, pick the old or new regime, pay any tax due, submit and e-verify within 30 days (Aadhaar OTP is the easiest). The normal due date for salaried people was 31 July 2026; a belated return can be filed by 31 December 2026 with a late fee.
Key facts Last verified: 29 Sep 2026
| Item | Details | Source |
|---|---|---|
| Return being filed in 2026 | FY 2025-26 = AY 2026-27, under the Income-tax Act, 1961 | Income Tax Dept |
| Normal due date (salaried, no audit) | Was 31 July 2026 | Income Tax Dept |
| Due date for audit cases (business/profession) | By 21 November 2026 — extended from 31 October by CBDT on 28 September 2026 | CBDT |
| Belated return | By 31 December 2026 (or before assessment is completed, if earlier) | Income Tax Dept |
| Late fee (section 234F) | ₹5,000; ₹1,000 if total income is up to ₹5 lakh | Income Tax Dept |
| Revised return | Up to 31 March 2027; fee of ₹5,000 (₹1,000 if income up to ₹5 lakh) if revised after 31 December 2026 | Finance Act 2026 |
| E-verification | Within 30 days of filing | Income Tax Dept |
| Helpline | 1800 103 0025 / 1800 419 0025 | Income Tax Dept |
Which year are you filing for?
This confuses almost everyone, so let’s clear it first. The return you file in 2026 is for the money you earned from 1 April 2025 to 31 March 2026. On the portal this is called AY 2026-27 (assessment year). It still follows the old Income-tax Act, 1961, so your Form 16, section numbers (80C, 80D…) and ITR forms all look the way they did last year.
The new Income-tax Act, 2025 applies to income earned from 1 April 2026 — that is Tax Year 2026-27, and you will file it in 2027. Read what Tax Year means and what the new Act changed.
Missed 31 July 2026? Don’t panic. You can still file a belated return until 31 December 2026. You pay a late fee (₹1,000 if your total income is up to ₹5 lakh, otherwise ₹5,000) plus interest on any unpaid tax. One more catch: a salaried person can choose the old regime only in a return filed by the due date. A belated return is taxed under the new regime.
Which ITR form fits you?
| Form | Who uses it (AY 2026-27) |
|---|---|
| ITR-1 (Sahaj) | Resident individual, total income up to ₹50 lakh, from salary/pension, up to two house properties, interest and other sources, long-term gains on listed shares/equity funds (section 112A) up to ₹1.25 lakh, agricultural income up to ₹5,000 |
| ITR-2 | Salaried people who don’t fit ITR-1: income above ₹50 lakh, bigger or other capital gains (shares, mutual funds, property), foreign income or assets, a company directorship or unlisted shares, NRIs |
| ITR-3 | Income from a business or profession, including share trading in F&O |
| ITR-4 (Sugam) | Resident with presumptive business/professional income (sections 44AD, 44ADA, 44AE) and total income up to ₹50 lakh |
Not sure? The portal has a “Help me decide which ITR form to file” option — answer its questions and it picks the form for you.
Example: Rahul works in Pune on ₹9 lakh a year and has a savings account and one FD. He uses ITR-1. His sister Priya sold some mutual funds last year with a gain of ₹2 lakh. She uses ITR-2.
Keep these ready before you start
- Form 16 from your employer (and from each employer if you changed jobs)
- AIS / TIS — download from the portal: Services → Annual Information Statement (AIS)
- Form 26AS — shows TDS and tax paid against your PAN
- Savings and FD interest figures (bank interest certificates)
- Rent receipts / rent agreement if you claim HRA under the old regime
- Proofs of deductions if you choose the old regime (LIC, PPF, ELSS, health insurance, home-loan interest certificate)
- PAN linked with Aadhaar — an inoperative PAN means no refund. Check link status
- A pre-validated bank account on the portal (Profile → My Bank Account), for your refund
- Your Aadhaar-linked mobile for the OTP
Step by step on incometax.gov.in
- Go to www.incometax.gov.in and log in with your PAN (or Aadhaar) as user ID and your password. New? Click Register first.
- Go to e-File → Income Tax Returns → File Income Tax Return.
- Select Assessment Year 2026-27 and Online mode. Choose Individual as your status.
- Pick your ITR form (usually ITR-1) or use “Help me decide”. Choose the reason for filing (for most people: taxable income above the basic exemption limit).
- The portal pre-fills your salary, TDS, interest and personal details. Check every figure against Form 16 and AIS. If interest income is missing or different, correct it — AIS is what the department will compare with.
- Choose your tax regime. The new regime is the default. If the old regime saves you more (big HRA, 80C, home loan), select old regime here. Compare both in our income tax calculator first.
- Under the old regime, enter your deductions (80C, 80D, HRA exemption etc.). Keep the proofs with you — you don’t upload them, but you may be asked later.
- Look at the tax computation. If it shows tax payable, click Pay Now (it opens e-Pay Tax) and pay before submitting. If it shows a refund, check that the right bank account is selected.
- Preview the return, fix any errors the portal shows, and Proceed to Validation, then submit.
- E-verify straight away: choose Aadhaar OTP, net banking, or EVC through a pre-validated bank or demat account. You will get an acknowledgement (ITR-V) on email.
E-verify within 30 days. If you verify late, the date of verification is treated as your filing date — which can make the return late and attract the late fee. An unverified return is treated as not filed.
Common mistakes that cause notices or delays
| Mistake | What happens | Fix |
|---|---|---|
| Savings/FD interest left out | Tax demand or notice later | Add all interest shown in AIS |
| Wrong form (e.g. ITR-1 with capital gains above the limit) | Return treated as defective | Use ITR-2; answer the defective notice in time |
| Deductions claimed that are not in Form 16 without proof | Mismatch notice | Claim only what you can prove |
| Old regime chosen in a belated return | Not allowed for salaried people | File by the due date next year if you want the old regime |
| Bank account not pre-validated | Refund fails | Pre-validate before filing |
| Forgot to e-verify | Return is invalid | Verify within 30 days |
What happens after you file
- The department processes the return and sends an intimation under section 143(1) by email and SMS. It compares your figures with theirs.
- If everything matches, you get a refund (if any) in your pre-validated bank account. If it doesn’t arrive, see refund not received.
- If the intimation shows tax payable, log in and respond under Pending Actions: agree and pay, or disagree with reasons.
- Made a mistake? File a revised return from the same menu. For AY 2026-27 you can revise up to 31 March 2027; revising after 31 December 2026 attracts a fee.
Fake refund messages are common. The department does not send links asking you to “update bank details to receive your refund”, and never asks for your OTP, card PIN or net-banking password. Check refund status only by logging in to incometax.gov.in yourself.
Frequently asked questions
How do I fill the ITR form step by step?
Log in at incometax.gov.in, go to e-File → Income Tax Returns → File Income Tax Return, choose AY 2026-27 and your form, check the pre-filled data against Form 16 and AIS, choose the regime, add deductions, pay any tax due, submit and e-verify.
Which ITR form should a salaried person use?
ITR-1 if you are resident, your total income is up to ₹50 lakh and you have only salary, up to two house properties, interest and small listed-share gains. Otherwise usually ITR-2.
Can I still file my return for FY 2025-26?
Yes. The due date for salaried people was 31 July 2026, but you can file a belated return until 31 December 2026 with a late fee of ₹1,000 (income up to ₹5 lakh) or ₹5,000.
Can I choose the old regime in a belated return?
No, not if you have only salary and no business income. The choice must be made in a return filed by the due date.
Which Act applies to the return I file in 2026?
The Income-tax Act, 1961. The new Income-tax Act, 2025 applies from Tax Year 2026-27, whose return you file in 2027.
What is the easiest way to e-verify?
Aadhaar OTP, if your Aadhaar has a working mobile number. Net banking and bank-account EVC also work.
Official links
Use only these government websites. HumainOne is not connected to any of them.
- Income Tax e-Filing portalLogin, file ITR, e-verify
- Return applicable for salaried (AY 2026-27)Which form, due dates
- How to e-verifyOfficial user manual
- ITR-1 (Sahaj) FAQsEligibility and filing
- Income Tax helplinee-filing queries
Disclaimer: HumainOne is an independent information website. We are not affiliated with UIDAI, the Income Tax Department, EPFO, NPCI, the Election Commission, the Government of Maharashtra or any government body. We do not accept applications, documents or fees. Information is checked against official sources on the date shown but rules change — always confirm on the official website before acting. Calculators give estimates, not official figures, and this is not tax or legal advice.