How to File Your Income Tax Return Online in India for FY 2025-26: Complete Guide

Filing your income tax return (ITR) is an annual obligation for every Indian resident whose income exceeds the basic exemption limit. For FY 2025-26 (Assessment Year 2026-27), the deadline for salaried individuals and those not subject to a tax audit is July 31, 2026. The e-filing process is conducted through the Income Tax Department portal at incometax.gov.in. With the Income Tax Act, 2025, now in force from April 1, 2026, the fundamental filing process remains largely the same, though some provisions have been renumbered. This guide walks you through every step.

Who Must File an Income Tax Return

You must file an ITR if your gross total income before deductions exceeds the basic exemption limit. Under the new tax regime, which is the default regime from AY 2024-25 onwards, the basic exemption limit is Rs 3 lakh for all individuals regardless of age. Under the old tax regime, which you can opt into, the limits are Rs 2.5 lakh for individuals below 60 years, Rs 3 lakh for senior citizens (60 to 80 years), and Rs 5 lakh for super senior citizens (above 80 years).

Even if your income is below the exemption limit, filing an ITR is advisable if you want to claim a refund of TDS deducted, apply for a home loan or personal loan (lenders typically require two to three years of ITR), apply for a visa (many embassies require ITR as proof of financial standing), or carry forward business or capital losses to set off against future income.

Choosing the Right ITR Form

ITR-1 (Sahaj) is the simplest form, meant for resident individuals with total income up to Rs 50 lakh from salary, one house property, other sources like interest, and agricultural income up to Rs 5,000. ITR-2 is for individuals and Hindu Undivided Families who have capital gains, multiple house properties, or foreign income but no business income. ITR-3 is for individuals and HUFs with income from business or profession. ITR-4 (Sugam) is for individuals, HUFs, and firms opting for the presumptive taxation scheme under Sections 44AD, 44ADA, or 44AE. Selecting the wrong form is a common mistake that can lead to your return being treated as defective.

Before You Start: Download AIS and Form 26AS

Before filing, log in to the e-filing portal and download two key documents. The Annual Information Statement (AIS) provides a comprehensive view of your financial transactions as reported by third parties, including salary income, interest income, dividends, property transactions, and high-value purchases. Form 26AS shows all TDS deducted from your income, advance tax paid, and self-assessment tax paid. Cross-check both documents against your own records. If there are discrepancies, such as TDS shown in Form 26AS that does not match your records, resolve them before filing.

Step-by-Step Filing Process

First, log in to incometax.gov.in using your PAN as the user ID. If you are a first-time filer, register on the portal using your PAN and Aadhaar. Second, select the assessment year (2026-27), choose your ITR form based on your income sources, and select the applicable tax regime. Third, fill in your personal details, including bank account information for any refund. Fourth, enter your income details: salary (from Form 16 issued by your employer), income from house property, capital gains from sale of shares, mutual funds, or property, and income from other sources such as interest and dividends.

Fifth, if you are filing under the old tax regime, claim deductions under Chapter VI-A. Common deductions include Section 80C (up to Rs 1.5 lakh for PPF, ELSS, life insurance premiums, and tuition fees), Section 80D (health insurance premiums), and Section 80E (interest on education loans). Sixth, compute the total tax payable after accounting for TDS already deducted and advance tax paid. If additional tax is due, pay it through the challan facility on the portal before submitting the return. Seventh, review all entries and submit the return.

Verification: The Final Step

Your ITR is not considered validly filed until it is verified. You must verify within 30 days of filing, failing which the return is treated as never filed. The fastest method is e-verification through Aadhaar OTP, which takes less than a minute. Other electronic verification methods include net banking, bank account EVC (electronic verification code), and demat account EVC. Alternatively, you can send a signed physical copy of ITR-V to the Centralised Processing Centre in Bengaluru within 30 days of filing.

Key Deadlines for FY 2025-26

Salaried individuals and those without a tax audit requirement must file by July 31, 2026. Businesses and professionals not requiring audit have a deadline of August 31, 2026. Businesses requiring audit under Section 44AB must file by October 31, 2026. Entities requiring a transfer pricing report must file by November 30, 2026. If you miss the due date, you can still file a belated return until December 31, 2026, but this attracts a late filing fee of up to Rs 5,000 under Section 234F and interest on unpaid tax under Section 234A. A revised return to correct mistakes can be filed until March 31, 2027.

Key Takeaways

File your ITR for FY 2025-26 by July 31, 2026, if you are a salaried individual. Use the e-filing portal at incometax.gov.in and verify through Aadhaar OTP within 30 days of filing. Download and cross-check your AIS and Form 26AS before starting. Choose the correct ITR form based on your income sources. Late filing attracts a fee of up to Rs 5,000 and interest on any unpaid tax. Filing is beneficial even if no tax is due, as ITR records are essential for loan applications, visa processing, and carrying forward losses.