How to File ITR Online for FY 2025–26 (AY 2026–27) — Complete Guide
AY 2026–27 Filing Guide  ·  Updated April 2026

File ITR Online for FY 2025–26

Everything you need: correct year, right form, documents checklist, and e-verification — all in one place.

Select This YearAY 2026–27
Income PeriodFY 2025–26
Don't ForgetE-Verify

Quick Summary

Before You Begin

If you earned income between 1 April 2025 and 31 March 2026, your return must be filed under AY 2026–27. The most common mistakes: wrong assessment year, wrong ITR form, missing income from AIS, and forgetting e-verification.

Assessment Year
AY 2026–27
Income Period
FY 2025–26
Where to File
incometax.gov.in
Last Step
E-Verify
⚠
Keep PAN, Aadhaar, Form 16, AIS, Form 26AS, bank details, deduction proofs, and capital gains records ready before you start.

Interactive Checklist

Filing Checklist

Progress 0 of 6

Correct AY selected Choose AY 2026–27 — not any other year — on the portal.
Income records ready Form 16, business receipts, or freelance records open before filing.
AIS and Form 26AS reviewed Do not rely only on prefilled data. Cross-check all reported income.
Interest and dividends checked FD interest, savings account interest, and dividend income if applicable.
Pre-validated bank account ready Required for receiving any refund without delays.
Ready to e-verify Submitting alone is not enough — verification is mandatory.

Who Must File

Should You File?

  • Your total income exceeds the basic exemption limit
  • TDS has been deducted and you want to claim a refund
  • You want to carry forward capital loss or business loss
  • You have income from salary, interest, house property, or capital gains
  • You need formal income proof for banking or immigration

Documents Required

What to Keep Ready

Identity & Tax Records

  • PAN card
  • Aadhaar card
  • Portal login credentials
  • Pre-validated bank account
  • Form 16 / Form 16A
  • AIS, TIS, Form 26AS

Income & Deductions

  • Salary slips
  • Bank & FD interest statements
  • Dividend income details
  • Broker capital gains statement
  • Home loan certificate
  • 80C, 80D, NPS proofs

ITR Form Guide

Which Form Is Right for You?

Pick the form that matches your income type. Using the wrong form can lead to defective return notices.

ITR-1  (Sahaj)

Simpler salaried cases

  • Salary or pension income
  • Interest and certain other sources
  • Eligible house property income
  • Specified LTCG within limits

ITR-2

No business income

  • Capital gains from shares, MF, property
  • Multiple assets / complex profile
  • Cases not covered by ITR-1
  • HUFs without business income

ITR-3

Business / Professional

  • Freelancing income
  • Professional receipts
  • Business income
  • Profits from profession

ITR-4  (Sugam)

Presumptive taxation

  • Small business — presumptive scheme
  • Eligible professionals
  • Resident taxpayers only
  • Not applicable for LLPs

Step-by-Step Filing

How to File ITR Online

1

Collect all documents first

PAN, Aadhaar, Form 16, AIS, Form 26AS, deduction proofs, bank details, capital gains and home loan records.

2

Log in to the e-Filing portal

Visit incometax.gov.in and sign in with PAN and password. New users must register first.

3

Start a new return

Choose "File New Return" and select AY 2026–27 as the assessment year — double-check this.

4

Pick the correct ITR form

Match the form to your income type using the guide above. Start by checking ITR-1 eligibility for salary cases.

5

Review prefilled data carefully

Do not assume everything is correct. Manually add any missing items:

  • Bank FD and savings interest
  • Dividend income
  • Rental income, if any
  • Capital gains from broker statement
6

Claim all eligible deductions

  • Section 80C — LIC, PPF, ELSS
  • Section 80D — Medical insurance
  • NPS contribution (80CCD)
  • Education loan interest (80E)
  • Home loan interest
7

Review everything before submitting

Verify tax payable, refund amount, bank account number, and all schedules.

8

Submit and e-verify immediately

After submission, verify using Aadhaar OTP, net banking, or EVC.

✓
Filing is only complete after successful e-verification.

Tax Regime Comparison

New Regime vs Old Regime

Always compute your actual tax liability under both before deciding. The lower-tax option wins.

New Tax Regime

  • Default for most taxpayers
  • Simpler, fewer calculations
  • Good if you have few deductions
  • Review before you finalise

Old Tax Regime

  • Better if deductions are large
  • Works well with 80C, HRA, home loan
  • Do not assume it is always better
  • Business cases need extra care

Frequently Asked Questions

Common Questions

Which assessment year for FY 2025–26?
Select AY 2026–27 when filing for income earned between 1 April 2025 and 31 March 2026. This is the most common mistake — do not choose a previous year.
Only salary and savings interest — which ITR form?
Most resident salaried individuals with a simple income profile begin by checking ITR-1 eligibility. The portal itself will guide you if you do not qualify.
I sold shares or mutual funds — can I use ITR-1?
It depends on your exact gains and eligibility conditions. Many taxpayers with capital gains need ITR-2. Check the ITR form guide above or consult the portal's help section.
What if I submit but don't verify?
Your return is treated as not filed until e-verification is complete. You have a limited window after submission to verify — do it immediately after submitting.
Can I file a belated return?
A belated return may still be allowed within the applicable deadline, subject to conditions and possible late fee. Always check the latest official notice from the Income Tax Department.

Ready to File?

Keep your documents open, choose AY 2026–27, pick the right ITR form, and do not leave without e-verifying.

Open e-Filing Portal ↗ Review Documents

Last reviewed April 2026. Always cross-check the latest official notice before filing.

Open e-Filing Portal ↗
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