How to File ITR Online in India: Step-by-Step Guide (FY 2026-27)

Filing your income tax return (ITR) online is now the standard for most taxpayers in India, and for many categories it’s mandatory. The process has become significantly smoother over the last few years — for salaried individuals with straightforward income, pre-filled data from Form 16, AIS, and TIS means you’re mostly verifying rather than entering figures from scratch.

This guide walks through the complete filing process for FY 2026-27 (AY 2027-28), including which form to choose, what documents you need, and how to actually file.

Important Dates for FY 2026-27

• Last date for salaried individuals and most non-audit cases: 31 July 2027 (check for any extensions announced closer to the date)
• Last date for audit cases: 31 October 2027
• Last date for belated return: 31 December 2027 (with applicable late fee)

Always check the income tax department’s official portal for any date extensions, which are sometimes announced closer to the original deadline.

Step 1: Gather the Documents You Need

Before starting, have these ready:

• PAN and Aadhaar
• Form 16 from your employer (if salaried), covering salary paid and TDS deducted
• Form 26AS and AIS (Annual Information Statement) — download both from the income tax portal, since these show tax credits and financial transactions the department has information about
• Bank account details and statements for interest income
• Details of investments and payments claimed under Chapter VI-A deductions (80C, 80D, etc.) — see our guide on Section 80C deductions for what qualifies
• Capital gains details if you’ve sold shares, mutual funds, or property during the year
• Rental income details if applicable

Step 2: Choose the Right ITR Form

Using the wrong ITR form is one of the most common filing mistakes and can make your return defective:

ITR-1 (Sahaj): For resident individuals with income from salary/pension, one house property, and other sources (interest, etc.), with total income up to ₹50 lakh. No capital gains, no business income, and no foreign assets or income.

ITR-2: For individuals and HUFs with income from salary, house property (more than one), capital gains, or foreign income/assets — but no business or professional income.

ITR-3: For individuals and HUFs with income from business or profession, along with any other income.

ITR-4 (Sugam): For individuals, HUFs, and firms (other than LLP) opting for presumptive taxation under Section 44AD, 44ADA, or 44AE, with total income up to ₹50 lakh.

If your situation doesn’t fit neatly into one of these, or has changed from the previous year, take a moment to confirm before starting the filing process.

Step 3: Log In to the Income Tax e-Filing Portal

1. Go to the official income tax e-filing portal
2. Log in using your PAN as the user ID and your registered password
3. If you haven’t registered, complete registration using your PAN before proceeding

Step 4: Review Your Pre-Filled Data

1. Once logged in, navigate to e-File, then Income Tax Returns, then File Income Tax Return
2. Select the Assessment Year (AY 2027-28 for FY 2026-27)
3. Choose Online mode
4. The portal will offer a pre-filled ITR form pulling data from Form 26AS, AIS, and employer-submitted data
5. Review each pre-filled section carefully — don’t simply accept without verifying, since errors or missing entries do occur

Step 5: Select Your Tax Regime

1. Choose Old Tax Regime or New Tax Regime for FY 2026-27 — see our guide on old vs new tax regime for FY 2026-27 if you haven’t decided yet
2. If you have business or professional income, the regime choice has additional restrictions on switching, as discussed in that guide

Step 6: Fill in Income Details

Review and complete each income section:

Salary Income: Verify against your Form 16. Confirm the standard deduction of ₹75,000 is applied if you’re under the new regime, or ₹50,000 under the old regime.

House Property Income: Enter rent received (if any) and claim interest on home loan under Section 24(b) if applicable under the old regime.

Capital Gains: Enter details of shares, mutual funds, property, or other asset sales during the year. LTCG, STCG, and the applicable tax rates differ — confirm the correct rate for each type of gain.

Other Sources: Include interest from savings accounts (deductible up to ₹10,000 under Section 80TTA under old regime), FD interest, and any other miscellaneous income.

Step 7: Claim Deductions (Old Regime Only)

If you’ve chosen the old regime:

1. Navigate to the deductions section
2. Enter your 80C investments, 80D health insurance premiums, 80TTA interest, and any other applicable deductions
3. Confirm the total doesn’t exceed the applicable caps for each section

Step 8: Verify Tax Computation

1. The portal calculates your tax liability based on what you’ve entered
2. Compare this against the total tax already paid — through TDS (shown in Form 26AS and pre-filled), advance tax payments you made during the year, and self-assessment tax
3. If tax is still due, pay it as self-assessment tax before filing, using Challan 280 on the portal, and enter the payment details

Step 9: Submit the Return

1. Review the full summary one more time before submitting
2. Submit the return through the portal

Step 10: Verify the Return

Filing alone doesn’t complete the process — you must also verify:

• e-Verify using Aadhaar OTP (fastest option, instant)
• e-Verify using net banking
• e-Verify using your existing bank account’s EVC
• Send a signed physical copy of ITR-V to CPC Bengaluru by post (the slowest option, generally only used when electronic verification fails)

Your return is only considered filed once verification is complete. Unverified returns are treated as invalid.

Common Mistakes to Avoid

• Choosing the wrong ITR form, which makes the return defective and requires refiling
• Not verifying the return after submission, leaving it in an invalid state
• Missing income sources — interest income from savings accounts, FD interest, and small capital gains are commonly missed
• Not cross-checking pre-filled data against your own documents, since the portal’s pre-filled data can sometimes be incorrect or incomplete
• Filing a nil or incomplete return just to “complete the formality” without correctly declaring all income
• Forgetting to reconcile AIS data against your own records before filing — if the AIS shows a transaction you haven’t declared, it’s better to address it in the return than leave it unexplained

FAQs

Is it mandatory to file an ITR even if my income is below the taxable limit? Filing is mandatory in certain circumstances even below the taxable limit — for example, if you’ve deposited above specified amounts in bank accounts, spent above a threshold on foreign travel, or have a foreign asset. Check current mandatory filing conditions rather than assuming exemption purely based on income.

What is the late filing fee for missing the July deadline? A late filing fee is applicable for returns filed after the due date — generally ₹5,000 (or ₹1,000 for taxpayers with income below ₹5 lakh) for belated returns filed up to 31 December. Always check current fee structure, since this can change.

Can I revise my return after filing? Yes, a revised return can be filed before 31 December of the assessment year if you discover an error or omission. This replaces the original return.

What happens if I don’t file my ITR at all? Non-filing can attract notices, penalties, and interest on any tax due, along with potential prosecution in serious non-compliance cases. Belated filing is far better than non-filing, even if past the deadline.

Do I need a CA to file my ITR? For straightforward salaried cases with no complex income or deductions, many individuals file online themselves successfully. Complex situations — business income, capital gains across many transactions, foreign income, audit requirements — often benefit from professional assistance.