Step-by-Step ITR Filing Guide: Complete Walkthrough on Income Tax Portal

आयकर रिटर्न (ITR) ऑनलाइन फाइलिंग प्रक्रिया

Comprehensive practical guide to filing your annual Income Tax Return online on the official e-filing portal (eportal.incometax.gov.in): from pre-fill verification against Form 26AS/AIS to final submission and instant e-verification.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27 (AY 2027-28))

Statutory Deadline: 31st July of the Assessment Year for salaried individuals, HUFs, and non-audited taxpayers.

Pre-filled Data: Automatically imports salary from Form 16, bank interest from AIS, and tax payments from 26AS.

Regime Selection: New Tax Regime is selected by default; taxpayers can switch to Old Tax Regime directly on the portal.

Self-Assessment Tax: If tax is due, pay online via e-Pay Tax using UPI, NetBanking, or Debit Card before submitting.

Mandatory E-Verification: Must be e-verified within 30 days of submission; otherwise, the return is treated as completely invalid.

Who is Eligible & When Does it Apply?

Applicability #1

All individual residents and NRIs earning gross income exceeding the basic exemption limit (₹3,00,000 New / ₹2,50,000 Old).

Step-by-Step Procedure & Compliance Roadmap

Log in to Income Tax Portal

Visit eportal.incometax.gov.in using your PAN as User ID and registered password.

Download AIS / TIS Statements

Check Annual Information Statement for all reported bank interest, stock dividends, and share sales.

Select 'File Income Tax Return'

Go to e-File -> Income Tax Returns -> File Income Tax Return. Select Assessment Year and online filing mode.

Choose Appropriate ITR Form

Select ITR-1 (Sahaj) for salary/one house property, ITR-2 for capital gains, or ITR-4 for presumptive business.

Verify Pre-filled Schedules & Deductions

Confirm salary, interest, and claim allowable deductions under Chapter VI-A.

Pay Self-Assessment Tax & Submit

Pay any balance tax liability via Challan 280 / e-Pay Tax and click 'Proceed to Preview & Submit'.

E-Verify Return Immediately

Complete instant e-verification using Aadhaar OTP or NetBanking.

Mandatory Documents Checklist

PAN Card, Aadhaar Card, Form 16, Form 26AS, AIS/TIS statement, Bank Account Details with IFSC for refund

Common Mistakes & Compliance Risks to Avoid

•Failing to e-verify within 30 days, causing the return to become invalid.

•Not reporting savings bank interest shown in AIS.

Frequently Asked Questions

Can I file my ITR if my income is below ₹3 Lakh?

Yes, you can file a 'Nil Return'. Filing a Nil return is beneficial as it serves as proof of income for loan applications, visa processing, and carrying forward capital losses.

Interactive Tax Calculators

Income Tax Calculator Salary Tax Calculator

Related Tax Knowledge

ITR Forms Overview (1-7)E-Verification Methods

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27 (AY 2027-28). We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.