How to file ITR online — complete 2026 guide

About 8.4 crore returns were filed for AY 2024-25 (CBDT data, Aug 2025). Of these, around 6 lakh refunds got stuck in the validation-failure / bank-rejection bucket — quietly, without intimation. Most were resolved by either re-validating bank or by a one-page RTI to the CPC.

An Income Tax Return (ITR) is the form you submit to the Income Tax Department once a year declaring your total income, taxes paid (TDS / advance tax / self-assessment tax), and any refund or balance due.

You must file an ITR if any of these is true for the financial year:

• Your gross total income (before deductions) crossed the basic exemption limit — ₹2.5 lakh (old regime) or ₹3 lakh (new regime, default since FY 2023-24 under §115BAC).
• You earned foreign income or hold a foreign asset (any amount).
• You deposited more than ₹1 crore in a current account, ₹50 lakh in a savings account, spent over ₹2 lakh on foreign travel, or paid an electricity bill above ₹1 lakh.
• Your TDS / TCS aggregated to ₹25,000 or more (₹50,000 for senior citizens).
• You want a refund (even if not legally required to file).

The legal anchor is §139 of the Income Tax Act, 1961 — the section that creates the duty to file. §139(1) sets the due date, §139(4) allows belated returns, §139(5) allows revised returns, and §234A/B/C levy interest on unpaid taxes.

Since 1 July 2023, an unlinked PAN is treated as inoperative under §139AA. An inoperative PAN means your return will not be processed and TDS will be deducted at higher rates (20%).

• Go to https://incometax.gov.in → “Link Aadhaar” → enter PAN + Aadhaar → OTP.
• If you missed the original deadline, pay the ₹1,000 late linking fee (Challan 280, Minor Head 500) before linking.

• Open https://www.incometax.gov.in
• Click “Login” → enter PAN as User ID.
• Password OR Aadhaar OTP OR Net-banking-based login.

If this is your first ever ITR, click “Register” first — you'll need a valid mobile number (for OTP) and email.

These three documents tell you what the Income Tax Department already knows about your income. Cross-checking them with your own records prevents the “income mismatch” intimations under §143(1)(a) — the most common reason refunds get blocked.

• AIS (Annual Information Statement): “Services” → “Annual Information Statement” → download PDF. Shows interest from banks, dividends, mutual fund redemptions, share transactions, property purchases, foreign remittances under LRS, etc.
• Form 26AS (Tax Credit Statement): “e-File” → “Income Tax Returns” → “View Form 26AS”. Shows TDS deducted by employer (Form 16), TDS by banks (Form 16A), advance tax paid, refunds adjusted.
• TIS (Taxpayer Information Summary): Aggregated, simplified version of AIS — what the department has computed as your reportable income head-wise.

If any AIS line item is wrong (e.g., an old joint account showing interest that's actually your father's), use the in-portal “Submit Feedback” option to mark “Information is not correct” — do this before filing the return.

The portal auto-suggests a form based on your AIS, but verify. Picking the wrong form is the second most common rejection reason.

+------------+-------------------------------------------------------------+
| ITR-1      | Salaried + 1 house property + interest income up to ₹50L.   |
| (Sahaj)    | NOT for: capital gains, foreign income, director in company.|
+------------+-------------------------------------------------------------+
| ITR-2      | Salaried + capital gains (shares, mutual funds, property),  |
|            | foreign income / foreign assets, more than 1 house.         |
|            | NOT for: business or professional income.                   |
+------------+-------------------------------------------------------------+
| ITR-3      | Business income, professional income (consultants, doctors  |
|            | with full books), partner in firm. Includes everything that |
|            | ITR-2 covers, plus business P&L.                            |
+------------+-------------------------------------------------------------+
| ITR-4      | Presumptive income under §44AD (small business, turnover    |
| (Sugam)    | up to ₹2 cr, profit deemed at 8% / 6% digital) or §44ADA    |
|            | (professionals — turnover up to ₹75 L, profit deemed 50%).  |
+------------+-------------------------------------------------------------+

• “e-File” → “Income Tax Returns” → “File Income Tax Return” → AY 2025-26 → choose form → “Online” mode.
• Personal info: auto-pulled from PAN. Verify address and bank.
• Salary: copy from Form 16 (Part B). The portal pre-fills from employer's TDS return — cross-check.
• Other income: interest from savings (₹10,000 deduction under §80TTA / ₹50,000 under §80TTB for seniors), interest from FDs, dividends.
• Capital gains (ITR-2/3): Section 111A (STCG on equity, 15% — proposed 20% from July 2024 under Finance Act 2024), §112A (LTCG on equity, 10% beyond ₹1 lakh — proposed 12.5% beyond ₹1.25 lakh).
• Deductions: §80C (₹1.5L — PF, ELSS, life insurance, home loan principal, kids' tuition), §80D (mediclaim — ₹25k self/family + ₹50k parents senior), §80E (education loan interest), HRA (only if old regime), home loan interest under §24(b) (₹2 lakh self-occupied — only old regime).
• Tax regime: New (default, lower slabs but no deductions except std deduction ₹75,000 + employer NPS) vs Old (allows all deductions). Compare both — the portal shows side-by-side.
• TDS already paid: auto-pulled from 26AS. Verify amount matches Form 16/16A.

This is where Ananya's refund got stuck. Mandatory for refund credit since FY 2018-19.

• “Profile” → “My Bank Account” → “Add Bank Account”.
• Enter account number, IFSC, account type, holder name (must exactly match PAN name).
• The portal pings the bank — usually validates in 1-2 days.
• Once validated, enable EVC on that account (allows e-Verification by net banking too).

If you have changed banks, revalidate. If your bank was merged (Vijaya/Dena/Allahabad/OBC etc.), the IFSC has changed even if the account number hasn't — re-add and re-validate.

• Click “Preview” → review — click “Submit” → ITR-V acknowledgement generated.
• Critical: the return is only “filed” once you e-Verify within 30 days of submission. Otherwise §139 treats it as never filed and you'll have to refile (often with a late fee).
• e-Verify modes: Aadhaar OTP (fastest), net banking, demat-account-based EVC, bank-account-based EVC, DSC (mandatory for audit/companies).
• Offline option: print the ITR-V, sign in blue ink, post by ordinary post to: Centralised Processing Centre, Income Tax Department, Bengaluru – 560500. Allow 7-10 days; track on the portal.

After e-Verification, the CPC processes the return — typically in 20-45 days. You'll get an intimation under §143(1) by email confirming “no demand / no refund”, “refund determined”, or “demand raised” (with a link to respond).

• “View Returns / Forms” → click the AY → “Refund / Demand Status”.
• If “refund failed”, click “Refund Reissue” → choose a validated bank → resubmit.
• If §143(1)(a) intimation flags an income mismatch, you have 30 days to respond on the portal — agree (and pay differential tax) or disagree (with explanation + supporting documents).

+-----------------------------------+--------------------------------------+
| Filing on time (by 31 July 2026)  | NIL late fee. Refund processed normal|
+-----------------------------------+--------------------------------------+
| Belated return (1 Aug – 31 Dec    | §234F late fee:                      |
| 2026), allowed under §139(4)      |   - ₹5,000 if total income > ₹5L     |
|                                   |   - ₹1,000 if total income ≤ ₹5L     |
|                                   | + §234A interest @1% / month on      |
|                                   |   unpaid tax                         |
+-----------------------------------+--------------------------------------+
| Updated return (within 24 months  | §139(8A): allowed if you missed even |
| from end of relevant AY) –        | the belated date. Pay 25% of tax+    |
| §139(8A), w.e.f. AY 2022-23       | interest as additional tax (50% if   |
|                                   | filed in 2nd year).                  |
+-----------------------------------+--------------------------------------+
| Revised return (mistake in        | NIL fee. Allowed under §139(5) until |
| original return)                  | 31 Dec 2026 for AY 2025-26.          |
+-----------------------------------+--------------------------------------+
| ITR-V offline verification        | NIL fee. Speed Post / Ordinary Post  |
|                                   | to CPC Bengaluru – 560500.           |
+-----------------------------------+--------------------------------------+
| RTI for refund delay (CPC PIO)    | ₹10 by IPO. BPL = free.              |
+-----------------------------------+--------------------------------------+

• PAN-Aadhaar not linked. Return processed but TDS at 20% rate; refund withheld until you link + pay ₹1,000 fee.
• Bank account not pre-validated (or validated under an old IFSC that has since changed due to merger). Refund “issued” by CPC but bounces back; no auto-retry.
• ITR-V not e-Verified within 30 days. Return treated as never filed under Notification 5/2022 — you have to refile, often into the belated window with late fee.
• Income mismatch with AIS — §143(1)(a) intimation. Common when a vendor reports your professional fee as “salary” or a bank reports interest on a closed account. Respond on the portal within 30 days.
• Wrong ITR form (e.g., ITR-1 filed when you had capital gains). Return marked “defective” under §139(9) — 15 days to correct.
• Old vs new regime confusion. If you didn't opt into old regime in time (Form 10-IEA before due date for those with business income), all your 80C deductions get ignored and demand is raised.
• Capital gains LTCG/STCG entered in wrong schedule — particularly common for shares vs mutual funds vs unlisted shares.
• Foreign assets / income not disclosed in Schedule FA when you hold even a small ESOP / foreign brokerage account. Triggers a notice under the Black Money Act; very serious — consult a CA.
• Demand from a previous AY adjusted against current refund under §245 — done without prior notice in many cases despite the 2022 Madras HC ruling. Check the §245 intimation in your portal inbox.

• 1800-103-0025 / 1800-419-0025 (8 am – 8 pm, Mon-Sat).
• Quote your acknowledgement number + PAN.
• Best for: routine status questions, refund reissue help, ITR-V receipt confirmation.

• Login → “Grievance” → “Submit Grievance” → choose category (refund / processing / login / TDS mismatch / 245 adjustment).
• 30-day SLA but no statutory force. Many tickets are auto-closed without substantive action.
• Useful trail to attach when escalating.

• https://pgportal.gov.in → ministry “Department of Revenue” → “Income Tax”.
• Higher visibility — gets routed to a Joint Commissioner for action.

• The traditional Tax Ombudsman scheme was discontinued in 2019. Replacement is the faceless e-Vyavhar mechanism for assessment disputes and e-Nivaran-Plus for service disputes.
• For assessment intimation challenges → file rectification under §154 (online) or appeal under §246A to CIT(A) (within 30 days, fee ₹250-₹1,000).

This is where the legal clock kicks in. The Income Tax Department, including the CPC, is a public authority under §2(h) of the RTI Act 2005.

RTI helps here when:

• Refund has been “issued” but not credited and e-Nivaran is silent — RTI to PIO CPC Bengaluru gets a written reason (failure code, IFSC mismatch, account closed) within 30 days.
• Your file shows a §245 adjustment but you never got the prior intimation — RTI to your jurisdictional Assessing Officer (AO) for the demand basis.
• Your TDS credit is missing and the deductor (employer / bank) is unresponsive — RTI to PIO TDS-CPC Vaishali asking for Form 26AS reconciliation history.
• Penalty under §234F was levied but the system shows you filed within time — RTI to PIO CPC for the timestamp log.

See the dedicated guide: RTI for TDS / IT refund delayed — full template.

RTI does NOT help here when:

• You filed last week and just want to know status — wait the 30-45 day SLA first. PIOs will treat premature RTIs as a misuse and reply “claim is under processing”.
• You disagree with a §143(1)(a) intimation — file a response on the portal within 30 days; RTI doesn't override an intimation.
• You want a CA's interpretation of your tax position — that's professional advice, not “information held”. RTI cannot give legal opinions.
• For refund interest under §244A (1.5% per annum) — this is auto-credited; no RTI needed if the principal refund itself is paid.

Q. I changed jobs mid-year. Which Form 16 do I use?
Both. Add the salary income from each employer (Part B totals), add both TDS amounts (each appears in Form 26AS), and watch out for double-counting of standard deduction (₹75,000) — the portal does this automatically only if both employers are flagged correctly in your filing.

Q. I forgot to e-Verify within 30 days. What now?
Your return is invalid as if never filed. File again — into the belated return window if you missed 31 July. Late fee under §234F applies. There is a one-time condonation route under §119(2)(b) for genuine hardship — apply to your jurisdictional CIT.

Q. Can I file ITR with no income just to get a TDS refund?
Yes. If TDS was deducted on bank FD interest or freelance fees but your total income was below the basic exemption, file a NIL return — the entire TDS becomes refundable. Use ITR-1.

Q. New regime or old regime — which is better for me?
The portal now shows a side-by-side comparison after you fill in deductions. Rough rule: if your total deductions (80C + 80D + HRA + home loan interest) exceed ~₹3.75 lakh, old regime usually wins; below that, new regime is better thanks to lower slab rates and ₹75,000 standard deduction.

Q. Got a §139(9) “defective return” notice. Now what?
You have 15 days (extendable on request) to fix the defect — typically a wrong ITR form or missing balance sheet for ITR-3. Login → “e-File” → “Response to Notice u/s 139(9)” → upload corrected JSON. If you ignore it, the return is invalid.

Q. Can I claim HRA and home loan interest at the same time?
Yes — if you live in a rented house in one city and own a (let-out or self-occupied) house in another, both can be claimed (only under old regime). Document the rental agreement and home loan certificate carefully.

Q. The portal won't let me login because of an “inoperative PAN” message.
Pay the ₹1,000 fee under Challan 280 (Minor Head 500), wait 4-5 days, then re-trigger PAN-Aadhaar linking. Until then no return can be filed.

Q. I'm an NRI — do I file ITR in India?
If you have any India-source income (rent, capital gains on Indian shares, interest on NRO account) above the basic exemption, yes — typically ITR-2. NRO interest is taxable; NRE / FCNR interest is not.

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Last reviewed: 26 April 2026 by RTI Wiki editorial team. Income tax law changes annually with the Union Budget — verify slabs, surcharges and limits on incometax.gov.in or write to admin@bighelpers.in if you spot a stale figure.