ITR Filing 2026 Started: Step-by-Step Guide to File Income Tax Return Online and Offline

The income tax return filing process for Assessment Year 2026–27 has officially started in India. The Income Tax Department has made ITR-1 and ITR-4 forms available on the e-filing portal, allowing taxpayers to begin filing returns for Financial Year 2025–26.

Taxpayers can now submit returns using both:

• Online filing mode
• Offline Excel utility mode

The department has also enabled the option to prepare returns offline in Excel format and later upload the generated JSON file on the portal.

Experts are advising taxpayers not to delay filing because timely submission can help avoid penalties and also make loan approvals, visa applications, and tax refund processing smoother.

Why Choosing the Correct ITR Form Is Important

Before filing a return, taxpayers must first understand which ITR form applies to their income category.

Filing the wrong return form may result in:

• Rejection of the return
• Defective return notices
• Delays in processing
• Additional scrutiny from the tax department

Selecting the appropriate form is therefore considered one of the most important steps in the filing process.

Who Can File ITR-1 (Sahaj)?

ITR-1, also called Sahaj, is meant for salaried individuals whose:

• Total annual income is up to ₹50 lakh
• Income comes from salary, pension, or one house property
• Income sources remain relatively simple

This is one of the most widely used forms among salaried taxpayers.

Who Should Use ITR-4 (Sugam)?

ITR-4, also known as Sugam, is applicable to taxpayers opting for presumptive taxation schemes.

It generally includes:

• Small business owners
• Professionals
• Hindu Undivided Families (HUFs)
• Partnership firms

with income up to ₹50 lakh under presumptive taxation provisions.

Documents Required Before Filing ITR

Experts recommend keeping all important documents ready before starting the filing process to reduce errors and mismatches.

Some key documents include:

• PAN card
• Aadhaar card
• Form 16
• Bank statements
• Investment proofs
• TDS certificates
• Capital gains details (if applicable)
• Insurance premium receipts
• Home loan statements

These documents help ensure accurate reporting of income, deductions, and taxes paid.

How to File ITR Online: Step-by-Step Process

Taxpayers can file returns online through the official income tax e-filing portal.

Step 1: Visit the E-Filing Portal

Go to the official Income Tax e-Filing Portal and log in using:

• PAN number
• Password

Step 2: Select “File Income Tax Return”

After logging in:

• Click on “File Income Tax Return”
• Select Assessment Year 2026–27

Step 3: Choose Filing Mode

Taxpayers can select either:

• Online filing mode
• Offline utility mode

Step 4: Select Correct ITR Form

Choose the appropriate form based on your income profile.

For example:

• Salaried taxpayers may choose ITR-1
• Presumptive taxation taxpayers may choose ITR-4

Step 5: Enter Income Details

Fill details related to:

• Salary income
• Business or professional income
• Interest income
• Capital gains
• Deductions and exemptions

The system generally auto-calculates tax liability or refund eligibility after entering data.

Step 6: Verify Information Carefully

Before submission, taxpayers should carefully cross-check:

• PAN details
• Aadhaar information
• Bank account numbers
• TDS entries
• Income disclosures

Experts strongly advise matching details with:

• Form 26AS
• Annual Information Statement (AIS)
• Form 16

to avoid mismatches.

Step 7: Submit and e-Verify

After final review:

• Submit the return
• Complete e-verification using Aadhaar OTP or other approved methods

Without e-verification, the filing process remains incomplete.

Common Mistakes Taxpayers Should Avoid

Every year, many taxpayers face notices or refund delays because of avoidable filing mistakes.

Some common errors include:

• Choosing the wrong ITR form
• Entering incorrect bank details
• Forgetting to e-verify the return
• Hiding capital gains income
• Ignoring AIS or Form 26AS mismatches
• Filing after the due date

Experts say careful verification before submission can prevent most of these issues.

Why Matching AIS and Form 26AS Is Important

The Income Tax Department now tracks financial activity more closely through digital reporting systems.

Mismatch between declared income and official records in:

• AIS (Annual Information Statement)
• Form 26AS

can trigger automated notices.

Taxpayers are therefore advised to reconcile all financial information before filing returns.

Last Date to File ITR for AY 2026–27

For most individual taxpayers, the last date to file returns is:

• July 31, 2026

For taxpayers filing ITR-3 or ITR-4:

• Deadline is August 31, 2026

Taxpayers missing the original deadline can still file a Belated Return until:

• December 31, 2026

However, late filing penalties and interest may apply.

Why Filing ITR on Time Matters

Tax experts say timely filing offers several important benefits.

Avoid Penalties

Filing before the deadline helps taxpayers avoid:

• Late fees
• Interest charges
• Compliance issues

Faster Tax Refunds

Early returns are generally processed faster, improving the chances of receiving refunds sooner.

Stronger Financial Record

A properly filed ITR strengthens financial credibility and is often required for:

• Loan approvals
• Credit card applications
• Visa processing
• Financial documentation

As the filing season begins, experts recommend taxpayers organize documents early, verify income records carefully, and avoid waiting until the final weeks before the deadline.