💸 ITR Filing Guide 2026
Complete guide to file your Income Tax Return online for FY 2025-26. Covers salaried employees, freelancers, and business owners.
Official Portal: incometax.gov.in | Deadline: 31 July 2026 (for most taxpayers)
Which ITR Form to Use?
ITR-1 (Sahaj) • Salaried individuals with income up to ₹50 lakh, one house property, other sources
ITR-2 • Individuals with capital gains, multiple properties, foreign income
ITR-3 • Business/profession income (freelancers, consultants)
ITR-4 (Sugam) • Presumptive income scheme (small businesses, professionals)
Steps to File ITR Online
- Login to incometax.gov.in with PAN and password (register if new)
- Go to "e-File" • "Income Tax Returns" • "File Income Tax Return"
- Select Assessment Year (AY 2026-27 for FY 2025-26)
- Choose filing mode: Online (recommended) or Offline (JSON upload)
- Select appropriate ITR form based on your income type
- Pre-filled data from Form 16 / AIS will auto-populate • verify carefully
- Enter deductions: 80C (PPF, LIC, ELSS), 80D (health insurance), HRA, etc.
- Compute tax • pay any outstanding tax via Challan 280
- Verify ITR using Aadhaar OTP, net banking, or DSC
- Download ITR-V acknowledgement and keep it safe
Documents to Keep Ready
For Salaried:
- Form 16 from employer
- Form 26AS / AIS
- Bank interest certificates
- Investment proofs (80C)
For Freelancers:
- All invoices / income records
- TDS certificates (Form 16A)
- Business expense receipts
- Bank statements
💸 Late Filing Penalty: ₹5,000 if filed after 31 July (₹1,000 if income below ₹5 lakh). File on time to avoid interest under Section 234A.