ITR filing (Income Tax Return) is mandatory for every taxpayer in India whose income exceeds the basic exemption limit. The last date to file ITR for FY 2025-26 (AY 2026-27) is July 31, 2026 for salaried individuals and October 31, 2026 for businesses.
Which ITR Form to File?
| ITR Form | Who Should File | Income Type |
|---|---|---|
| ITR-1 (Sahaj) | Salaried individuals, pensioners | Salary, 1 house property, other sources (up to ₹50L) |
| ITR-2 | HUFs, individuals with capital gains | Salary, multiple properties, capital gains, foreign assets |
| ITR-3 | Business owners, professionals | Business/professional income, partnership firms |
| ITR-4 (Sugam) | Presumptive taxation | Section 44AD/44ADA (turnover up to ₹2 Cr) |
| ITR-5 | Partnership firms, LLPs, AOPs | Business income |
| ITR-6 | Companies | Company income |
How to File ITR Online — Step by Step
Visit incometax.gov.in and login with your PAN (User ID) and password.
Click on e-File → Income Tax Return → File Income Tax Return. Select AY 2026-27 (for FY 2025-26).
Choose "Online" mode. Select the appropriate ITR form (ITR-1 for most salaried).
Review pre-filled data (salary, bank interest, TDS). Add any additional income. Claim deductions under Section 80C, 80D, etc.
Review tax computation. Pay any balance tax or note the refund amount. E-verify using Aadhaar OTP, net banking, or bank account.
FAQ
Late filing fee: ₹1,000 (income up to ₹5L) or ₹5,000 (income above ₹5L). File by Dec 31, 2026 to avoid higher penalties.
Yes! Use your salary slips, bank statements, and Form 26AS/AIS from the income tax portal to file.
Login to incometax.gov.in → e-File → Income Tax Return → View Filed Returns. Track refund status on TIN-NSDL.
Need Help with GST Return Filing?
Parul Singh — GST Practitioner & Tax Consultant, 15+ years, 1,500+ businesses served
WhatsApp: +91-9540104776