How to File Income Tax Return Online for FY 25-26/AY 26-27

As per section 139(1) of the Income Tax Act, 1961, any individual whose total income in the financial year exceeds the income tax exemption limit is liable to file the income tax return. Apart from that, any private or public company based out of India or doing business in India, firms, Hindu Undivided Family (HUFs), Association of Persons (AOP), Body of Individual (BOI) etc. are also liable to declare net profits/losses of the year and pay their tax liability by filing ITR.

The following individuals/HUFs also need to file income tax returns:

a). He holds, as a beneficial owner or otherwise, any asset (including any financial interest in any entity) located outside India

b). He has a signing authority in any account located outside India

c). He is a beneficiary of any asset (including any financial interest in any entity) located outside India

Individuals and HUFs can opt for either the Existing Tax Regime or the New Tax Regime with lower rate of taxation (u/s 115 BAC of the Income Tax Act) for FY 2024-2025. Taxpayers opting for concessional rates under the New Tax Regime cannot avail certain exemptions and deductions (like 80C, 80D, HRA, 80TTB) available under the Existing Tax Regime. However, the New Tax Regime can be beneficial for those who invest less in tax-saving options.

Income tax slabs for individuals, both residents and non-residents (less than 60 years old) and HUFs for FY 2025-26:

Income tax slabs for individuals, both residents and non-residents (60 years or more but less than 80 years) and HUFs for FY 2025-26:

Income tax slabs for individuals, both residents and non-residents (80 years and above) and HUFs for FY 2025-26:

Important Points to Note while Filing ITR Online

On the Income Tax Department of India website, there are different forms that can be used to file income tax returns based on different income sources and types of taxpayers (resident/non-resident/individual/non-individual, etc.). As of Assessment Year 2026-2027, there are seven forms available from ITR-1 to ITR-7. Some of these forms might be longer than others and may require additional disclosures such as profit and loss statements. To help you know which one of the forms fits best to your requirements, here is each one of them briefly explained:

Taxpayers can find income tax return forms on the official website of the Income Tax Department. To download forms, follow these steps:

1. Visit the Income Tax Department website

2. Click on the ‘Form/Downloads’ option

3. Select the ‘Income Tax Returns’ option from the drop-down menu

4. Once you are redirected to the ‘Income Tax Return’ webpage, download the form that seems applicable as per your source of income and assessment year

Taxpayers belonging to any of the following classes are mandatorily required to file their income tax return only through the e-filing mode:

ITR forms are attachment-less forms and thus, the taxpayer need not attach any documents along with the return of income unless required by the order of the Income Tax Department. However, some key documents that the taxpayer must keep handy for smooth ITR filing experience include:

The Income Tax Department provides the e-filing software for all ITR forms. However, only ITR-1 and ITR-4 can be filed completely online without downloading any software in Excel or Java. After keeping the required documents ready, you can file tax returns completely online by following these steps:

Step 1: Go to the Income Tax Department website

Step 2: Register if you are a new user or login in case you already have an account.

Step 3: From the ‘e-File’ drop-down menu, select the ‘Income Tax Return’ option

Step 4: Choose the assessment year and submission mode

Step 5: Click on ‘Start New Filing’ to file a fresh ITR

Step 6: Choose your applicable status, that is, whether you are an individual/HUF/others and click on ‘Continue’

Step 7: Select a suitable ITR Form to proceed further. Resident individuals with a total income up to Rs. 50 lakh and those with agricultural income up to Rs. 5,000 can choose Form ITR 1.

Step 8: Choose the reason for which you are filing the ITR

Step 9: You will receive your pre-filled return based on the information available with the Income Tax Department. To proceed further, validate/confirm the details in each section including your personal information, gross total income, total deductions, taxes paid and total tax liability.

Step 10: Also, provide details that were not filled in earlier.

Step 11: Confirm your ITR summary details.

Step 12: Preview and submit your ITR

However, it is not necessary that an individual can only file for an income tax return from the authorized site of Government of India but there are also various private sector entities that assist in the ITR filing. Private entities charge a particular fee from the individual in return for the service rendered. The amount of fee charged varies from firm to firm.

Once you have filed your income tax return, you can check its status. There are two ways to check your income tax return status:

Using Acknowledgement Number (without login credentials)

1. Visit the Income Tax Department website

2. Click on ‘Income Tax Return (ITR) Status’

3. On the Income Tax Return (ITR) Status page, enter your acknowledgement number, a valid mobile number and click on ‘Continue’

4. Enter the OTP that you receive on your mobile number and click on ‘Submit’

Upon successful validation, you will be able to view your ITR status.

By Using Login Credentials

1. Login using your user id and password on the Income Tax Return e-filing Portal

2. Under the e-File menu, click on Income Tax Returns and select View Filed Returns

3. On the View Filed Returns page, you will be able to see all the returns filed by you. You will be able to download the ITR-V Acknowledgement, complete ITR form in PDF, uploaded JSON (from the offline utility) and intimation order (using the options on the right-hand side)

The due date for filing Income Tax Returns for any financial year is usually the same, which is 31st July but it may be extended by the tax authorities . However, there are a few categories of taxpayers that have a different due date. The following table will help you find due dates for the current assessment year: