How to File Income Tax Return Online in India (Step-by-Step)

Guides · Tax · Updated 2026

Filing your Income Tax Return (ITR) sounds intimidating the first time, but for most salaried people it is a 30-minute job you can finish for free on the official portal. This guide walks you through choosing the right form, gathering documents, estimating your tax first, and e-verifying so your return actually counts.

Before you start: estimate your tax

Filing goes faster when you already know roughly what you owe (or what refund to expect). Use the Income Tax Calculator to check your liability under both the old and new regimes, then compare with the Old vs New Regime Calculator so you pick the cheaper option before you file.

Which ITR form do you need?

Choosing the wrong form is the most common reason a return gets treated as defective. Use this quick guide:

ITR-1 (Sahaj): Salary, one house property, and other income like bank interest — the form most salaried people use.
ITR-2: If you also have capital gains from shares, mutual funds, or property, or more than one house property.
ITR-3: If you have business or professional income.
ITR-4 (Sugam): For presumptive business or professional income under the relevant sections.

Documents to keep ready

PAN and Aadhaar (they must be linked).
Form 16 from your employer.
Bank interest certificates and any capital gains statements.
Proof for deductions — 80C (LIC, PPF, ELSS), 80D (health insurance), home loan interest, and so on.
Your Form 26AS and AIS, downloaded from the portal, to confirm the tax already deducted matches your records.

Step-by-step: file on the income tax portal

Log in at the official e-filing portal (incometax.gov.in) using your PAN as the user ID.
Go to e-File → Income Tax Returns → File Income Tax Return and select the correct assessment year.
Choose Online mode and the ITR form that matches your income.
Most of your data is pre-filled — carefully check salary, TDS, and bank details against your Form 16 and 26AS.
Enter your deductions, confirm your regime choice, and let the portal compute the tax or refund.
Pay any balance tax, then submit.
E-verify immediately using Aadhaar OTP, net banking, or a bank EVC.

💡 Tip: Always download and read your AIS (Annual Information Statement) before filing. It lists interest, dividends, and high-value transactions the department already knows about — if your return doesn't match, you may get a notice.

Worked example: a ₹9 lakh salary

Suppose your gross salary is ₹9,00,000 and your employer already deducted ₹25,000 as TDS. You run the numbers in the calculator, find the new regime gives lower tax, and see a small refund is due because TDS was slightly higher than your final liability. You file ITR-1, the portal shows the refund amount, you submit, and e-verify with an Aadhaar OTP. The refund is later credited to your pre-validated bank account.

Frequently Asked Questions

Is filing ITR free on the income tax portal?

Yes. Filing your return directly on the official income tax e-filing portal (incometax.gov.in) is completely free. You only pay a fee if you use a private tax-filing website or a chartered accountant to do it for you.

Which ITR form should a salaried person use?

Most salaried people with income from salary, one house property, and interest use ITR-1 (Sahaj), as long as total income is within the limit for that form. If you have capital gains from shares or mutual funds, you generally need ITR-2 instead.

What documents do I need to file ITR?

Keep your PAN, Aadhaar, Form 16 from your employer, bank interest certificates, and details of any deductions (80C, 80D, home loan interest). Cross-check everything against your Form 26AS and AIS on the portal before filing.

What happens if I miss the ITR due date?

You can still file a belated return until the deadline set by the department, but a late fee under section 234F and interest on any unpaid tax may apply. Filing on time also lets you carry forward certain losses.

Do I need to e-verify my return after filing?

Yes. Your return is not considered filed until it is verified. The fastest way is e-verification through Aadhaar OTP, net banking, or a bank EVC, which you should complete within the time limit after submitting.

This article is for general information only and is not tax advice. Rules and limits change each year — check the official portal or a qualified professional for your situation.

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