How to File ITR Online FY 2025-26 (AY 2026-27)

The ITR filing process can become complex depending on your residential status, the ITR form selected and the nature of your income. You can file your ITR online through the Income Tax Portal, or using the offline utility and then by uploading it on the portal.

The CBDT has enabled online e-filing and excel utility for ITR-1, ITR-2 and ITR-4 for FY 2025-26 (AY 2026-27).

7 Simple Steps on how to file ITR Online

You can file your ITR following these simple steps:

1. Login to the Income Tax Portal
2. Go to ‘File Income Tax Return’
3. Select the Assessment year
4. Select 'Filing Status"
5. Select ‘ITR Type’
6. Select reason for filing the return
7. Validate the details and e-verify

What is ITR?

ITR stands for Income Tax Return, in which the taxpayer discloses all the details related to his income, assets, taxes, losses, refunds, etc. for the relevant assessment year.

Documents Required for Filing ITR

Before filing ITR, there are a few documents and details that you need to gather in order to file ITR.

• PAN and Aadhaar
• Bank Statements
• Form 16
• Donation receipts
• Stock trading statements from the broker platform
• Insurance policy paid receipts related to life and health
• Bank account information linked to PAN
• Aadhaar registered mobile number for e-verifying the return
• Interest certificates from banks

How to File ITR Online?

Before you start, download both your Form 26AS (Tax Credit Statement) and your AIS (Annual Information Statement) from the e-filing portal. Cross-check every entry against your bank statements, Form 16, broker capital gain statements and rent receipts. If any AIS entry is wrong, submit feedback within AIS itself - this preserves your audit trail and prevents notices later.

The step-by-step guide on how to file ITR online for FY 2025-26 through the Income Tax Portal:

Step 1: Log in to the Income Tax Portal

Visit the Income Tax e-Filing portal and click on Login. Existing users can sign in using their PAN (or Aadhaar), password, and captcha code.

If you are filing your return for the first time, click Register and create an account using your PAN, Aadhaar, mobile number, and email ID. Once registration is complete, log in and navigate to e-File > Income Tax Returns > File Income Tax Return to begin the filing process.

Step 2: Select the Relevant Assessment Year and Filing Mode

Choose AY 2026-27 for income earned during FY 2025-26. Select Online as the mode of filing and click Continue.

If you have previously started filing a return but did not complete it, the portal may give you the option to Resume Filing. Otherwise, select Start New Filing to begin a fresh return.

For FY 2025-26, the Income Tax Act 1961 still applies, therefore, we still need to choose the relevant assessment year. The concept of tax year is relevant only for income earned from FY 2026-27 and onwards.

Step 3: Select Your Filing Status

Choose the category under which you are filing the return, such as Individual, HUF, or any other applicable status. Your filing status determines the applicable ITR forms, tax provisions, and reporting requirements. After selecting the correct status, click Continue.

Step 4: Choose the Correct ITR Form

Selecting the correct ITR form is one of the most important steps in the filing process. The form depends on your sources of income, residential status, and whether you have business or professional income.

For example:

• ITR-1 – Salaried individuals with simple income sources
• ITR-2 – Individuals with capital gains, foreign assets, or multiple properties
• ITR-3 – Individuals with business or professional income
• ITR-4 – Taxpayers opting for presumptive taxation under Sections 44AD, 44ADA, or 44AE

Choosing the wrong form may result in your return being treated as defective.

Step 5: Select the Reason for Filing the Return

The portal will ask you to specify why you are filing the return. Select the option that best applies to your situation, such as:

• Total income exceeds the basic exemption limit
• Claiming a tax refund
• Carrying forward losses
• Meeting specific filing requirements due to high-value transactions, foreign assets, or other prescribed conditions

Selecting the correct reason helps ensure accurate processing of your return.

Step 6: Fill in Income, Deduction and Tax Details

Before proceeding, keep important documents handy, such as Form 16, AIS, Form 26AS, salary slips, bank statements, capital gains statements, and proof of deductions. This will help you verify the pre-filled information and ensure accurate reporting of income and tax credits.

Step 7: Review, Submit and E-Verify Your Return

Before submitting, review all the details in your return and ensure the information is accurate. Once validated, submit the ITR.

After filing, you must e-verify your return within 30 days, failing which the return will be treated as invalid. You can e-verify using Aadhaar OTP, Net Banking, Bank Account EVC, Demat Account EVC, or DSC. Alternatively, you can send the signed ITR-V to CPC, Bengaluru.

Your return filing process is complete only after successful verification. Once verified, the Income Tax Department will process your return and issue any eligible refund.

You can calculate your taxes by using ClearTax Income Tax calculator.

How to File ITR Offline?

Step 1: Go to Income Tax e-Filing Portal, and go to the downloads section.

Step 2: Download and install the common offline utility in your system.

Step 3: Open the utility, and choose the ‘File Return’ option.

Step 4: On the next page, choose, ‘Download Pre-fill’ option

Step 5: On the next page, enter your PAN and assessment year, click 'proceed'.

Step 6: Login using your user credentials on the offline utility.

Step 7: Your name, PAN, assessment year and downloaded date would be displayed. Click ‘File Return’.

Step 8: Your status needs to be chosen, whether Individual, HUF or Others. On the next page choose the appropriate ITR form for you.

Step 9: Fill the page containing general information, which usually contains, your personal details like address, etc., and bank account details. Verify if the bank account information is correct.

Step 10: Enter the income details. Particulars reflected in Form 26AS are automatically fetched, add any income that is missed out and proceed.

Step 11: Preview the income, TDS and tax details, and proceed to validation. After providing a declaration, download the JSON file.

Step 12: Now login to your account in the income tax portal. After logging in, click ‘File Now’ option.

Step 13: Select the Assessment year, filing type and ITR type and proceed.

Step 14: Attach the JSON file and proceed to verification.

File ITR on ClearTax

Taxpayers can easily file ITR on ClearTax in quick simple steps, seamlessly import capital gains statement from brokers and e-verify ITR. Taxpayers can also avail ClearTax assisted filing services where qualified tax professionals file your ITR. 

When is ITR Filing Mandatory?

ITR for individuals is mandatory only if their income is above the basic exemption limit. There are also other criteria as follows, fulfilling which ITR filing is mandatory:

• Expenditure on foreign travel being more than Rs. 2 lakh, or
• Electricity consumption of Rs. 1 lakh or more, or
• Deposit above Rs. 1 crore in one or more current accounts or
• Business receipts exceed Rs. 60 lakh, or
• Professional receipts exceed Rs. 10 lakh, or
• TDS and TCS amount exceeds Rs. 25,000 or
• In the case of a resident whose asset is located outside India or who has signing authority for an account-based account outside India, ITR filing becomes mandatory.

If you are filing ITR because of incurring specified expenses over the limit, the you should enter the accurate expense amount while filing ITR.

Common Mistakes to Avoid while Filing ITR

1. Selecting the incorrect ITR form can lead to defective returns, penalties and delays in refunds 
2. Income earned in FY 2025-26 must be declared in AY 2026-27. Quoting the wrong assessment year may increases the chances of erroneous taxation.
3. Claiming deductions without possession of valid supporting documents may attract a notice from the Income Tax Department.
4. Not e-verifying your return within 30 days of filing makes the return invalid. 

Final Word

It is necessary to provide the accurate information and choose the most appropriate fields on every stage of ITR filing. Also, e-verifying ITR as soon as the filing process is complete ensures faster ITR processing and quicker refund settlement.