ITR Login & ITR Filing Step-by-Step: All Types (ITR 1 to ITR 7) 2026

ITR India - Complete Overview

ITR (Income Tax Return) is your annual tax filing for income earned in a financial year (April 1 to March 31). Filing ITR in India is mandatory if your income exceeds taxable limits OR you had tax deducted via TDS (even below limits).

Who Must File ITR in India?

✅ Salary income > Rs. 5 lakh
✅ Business/Profession income > Rs. 2.5 lakh
✅ Capital gains (any amount)
✅ Interest income > Rs. 10,000
✅ Any income with TDS deducted (even Rs. 1 of TDS = must file)
✅ Foreign income (NRIs)

Key Dates 2026-27 (AY 2026-27, FY 2025-26)

Before You Log In

Have ready:

PAN 10-digit Permanent Account Number)
Password (create at eportal.incometax.gov.in/iec/foportal/user/register if first time)
Mobile number linked to your PAN (for OTP)
Email registered with income tax dept

How to Log In to ITR Portal

Go to eportal.incometax.gov.in/iec/foportal/ (official income tax e-filing portal)
Click "Login" (top-right)
Enter your PAN 10 digits, e.g., AABCT1234K)
Enter password 12+ characters, numbers + symbols recommended)
Click "Submit"
Enter OTP sent to your mobile
Dashboard loads with option to file ITR

If you've never logged in before:

Go to eportal.incometax.gov.in/iec/foportal/user/register
Enter PAN
Create username (email preferred)
Set password (min 12 chars: A-Z, a-z, 0-9, special char like @#$%)
Verify email & mobile via OTP
Account created - now log in

Forgot Password?

Click "Forgot Password" on login page
Enter your PAN
Click "Send OTP"
Enter 6-digit OTP from mobile
Create new password
Log in with new password

Step 2: Choose Your ITR Form - Which One Are You?

ITR 1 (Sahaj) - For Salaried Individuals

Who Should File ITR 1:

✅ Only salaried income (salary, bonus, gratuity)
✅ House property (up to 2 properties)
✅ Interest/dividends (passive income, < Rs. 50,000)
✅ Agricultural income (< Rs. 5,000)
✅ Total income < Rs. 50 lakh
✓ No business or profession income

Who CANNOT File ITR 1:

❌ Business/freelance income
❌ Capital gains
❌ Foreign income
❌ NRI (non-resident)
❌ 3+ properties
❌ Loss from any source

Example ITR 1 Filers:

Employed person earning Rs. 25 lakh salary
Person with house rental income + salary
Person with bank interest from FD
Government employee with pension

Filling ITR 1 - Quick Steps:

Part A-1: Personal Information
- Name, PAN, DOB, address, mobile, email
- Most auto-filled from your PAN; verify and correct
Part B: Income Details
- Salary: Amount from Form 16
- House Property: Rent received minus expenses
- Other Income: Interest, dividends (< Rs. 50K aggregated)
- Brought Forward Loss: From previous year (if any)
Part C: Deductions Under Chapter VI-A
- Section 80C: Investments (LIC, PPF, FD, ELSS, children education) - upto Rs. 1.5 lakh
- Section 80D: Health insurance premium
- Section 80E: Education loan interest
- Section 80G: Donations
- Section 87A: Rebate (old regime only, if total income < Rs. 7 lakh)
Example Table:

Deduction Amount Document
Section 80C (PPF) Rs. 150,000 Bank statement
Section 80D (Health Insurance) Rs. 25,000 Policy receipt
Section 80E (Education Loan) Rs. 50,000 Loan statement
Total Deductions Rs. 225,000 -
Part D: Tax Calculation
- System auto-calculates based on income
- You verify and submit
- Choose old or new tax regime (new regime usually beneficial)
Part E: Tax Already Paid (TDS from Form 16)
- Form 26AS: Portal shows TDS automatically
- Match with your Form 16
- If mismatch, contact employer or income tax dept
Part F: Banking Details
- Bank account for refund (if applicable)
- Account number, IFSC code
- If due tax (no refund), skip this
Part G: Declaration
- Confirm all information is correct
- Check "I hereby verify..."
- Click "File"

Deduction	Amount	Document
Section 80C (PPF)	Rs. 150,000	Bank statement
Section 80D (Health Insurance)	Rs. 25,000	Policy receipt
Section 80E (Education Loan)	Rs. 50,000	Loan statement
Total Deductions	Rs. 225,000	-

ITR 1 Filing Timeline:

Receive Form 16 from employer by June 15
Collect house rent receipts, TDS proof
File by July 31, 2026 (deadline has passed; see belated filing section)
E-verify within 30 days

Step 3: Form 16 Reconciliation (For Salaried: ITR 1, ITR 2)

What is Form 16?

TDS Certificate issued by your employer. Shows:

Gross salary paid
Tax deducted by employer
Deductions allowed
Net tax liability
PAN details

Form 16 Parts

Part A: TDS Summary

Quarterly TDS deducted (shown quarterly)
Total TDS for year
Unique certificate number

Part B: Salary Computation

Gross salary breakup (basic, HRA, DA, etc.)
Deductions allowed (Section 16 deductions: Standard Deduction Rs. 75K in new regime)
Taxable salary
Tax calculated by employer

How to Verify Form 16

Match in Your ITR:

If Form 16 Doesn't Match Form 26AS

Form 26AS = Government's record of your TDS (what tax department shows)

Scenario 1: Form 16 shows Rs. 3,60,000 TDS, but Form 26AS shows Rs. 3,00,000

Employer deducted Rs. 3,60,000 but deposited Rs. 3,00,000 to govt
Rs. 60,000 deposited late/in next month
Claim only Rs. 3,00,000 in ITR (from Form 26AS) - safer
Contact employer about the Rs. 60,000 shortfall

Scenario 2: Form 16 shows less than you expect

Employer may have reduced TDS due to deductions provided (Form 12BB)
Verify Form 12BB (investment declaration) submitted to HR
Compare with 26AS
File ITR based on Form 26AS (most reliable)

Step 4: Filing ITR Step-by-Step (ITR 1 Example)

Log in & Select Form
- Dashboard → "File Income Tax Return"
- Choose form (ITR 1, ITR 2, etc.)
- Select AY 2026-27
Auto-Filled Data Review
- Portal pre-fills from:
  - Form 26AS (TDS)
  - Form 16 (employer provided)
  - Earlier ITR (previous year)
- Review and correct if needed
Fill Income Sections
- Salary amount
- House property details
- Other income
- Deductions claimed
Review Tax Calculation
- System calculates tax based on regime chosen
- Old regime: Apply slabs 5%, 20%, 30%)
- New regime: Flat rates, standard deduction
- Usually new regime is better
Example Tax Calculation (ITR 1):

Income Breakup:
- Salary: Rs. 40,00,000
- Interest: Rs. 50,000
- Total income: Rs. 40,50,000
New Regime Calculation:
- 0-2,50,000 @ 0% = Rs. 0
- 2,50,001 - 5,00,000 @ 5% = Rs. 12,500
- 5,00,001 - 7,50,000 @ 10% = Rs. 25,000
- 7,50,001 - 10,00,000 @ 15% = Rs. 37,500
- 10,00,001 - 12,50,000 @ 20% = Rs. 50,000
- 12,50,001 - 15,00,000 @ 25% = Rs. 62,500
- 15,00,001 - 40,50,000 @ 30% = Rs. 76,50,000
- Total tax = Rs. 77,37,500 (approx)
- Less: TDS paid = Rs. 3,60,000
- Less: Rebate = Rs. 0
- Refund due = Rs. 3,60,000 (if TDS > tax)
Add Bank Details (If Refund Expected)
- Bank account where refund will be transferred
- Account number, IFSC
- Portal directly credits refund 7-15 days)
E-verification
- Within 30 days of ITR filing
- Generate OTP on your mobile
- Verify and digitally sign ITR
- ITR becomes "Verified"
Final Declaration & Submit
- Check: "I verify the return above is correct"
- Click "File"
- ITR submitted successfully
- Get acknowledgment (save this)

Step 5: ITR E-Verification (Critical - Don't Miss 30-Day Window)

What is E-Verification?

Digital signature of your ITR using any one of the accepted e-verification methods:

Aadhaar OTP (easiest)
Net banking
Digital signature (DSC)
Bank account OTP

How to E-Verify

Aadhaar OTP Method (Fastest)
- Click "E-Verify"
- Select "Aadhaar OTP"
- Enter Aadhaar number
- OTP sent to mobile linked to Aadhaar
- Enter 6-digit OTP
- ITR verified
Net Banking Method
- Select "Net Banking"
- Choose your bank
- Redirected to bank site
- Log in and authenticate
- Returns to portal; ITR verified
DSC Method (For professionals with Digital Signature Certificate)
- Upload DSC file
- Enter DSC password
- ITR digitally signed and verified

Timeline

⚠️ Pro Tip: E-verify same day you file. Don't wait till last day (server congestion, technical glitches).

ITR Codes (Business Code Selection)

What is ITR Code?

5-digit CBDT code classifying your business type. Used in ITR 3/4 Schedule BP.

Common ITR Codes by Business Type

How to Find Your ITR Code

Method 1: Online CBDT Search

Go to CBDT website or Income Tax portal
Search "ITR Code" + your business type
Find 5-digit code and description
Copy and enter in Schedule BP

Method 2: Ask Your CA/Tax Advisor

Provide business description
They'll give you exact ITR code

Method 3: Government List

CBDT publishes comprehensive list
Available on income tax portal under "Downloads"
Search by keyword (e.g., "software")

Common ITR Filing Mistakes (Avoid These)

Checklist: Before Filing ITR

Belated ITR Filing: Missed the Deadline?

If you missed the July 31, 2026 deadline for ITR 1/ITR 2 or August 31, 2026 for ITR 3/ITR 4, you can still file a belated return until December 31, 2026. However, penalties and interest will apply.

Penalties & Interest for Late Filing

Section 234F Penalty (Late Filing Penalty):

Income up to Rs. 5 lakh: Rs. 1,000 penalty
Income above Rs. 5 lakh: Rs. 5,000 penalty
This penalty is applied regardless of whether you owe tax

Section 234A Interest:

Interest Rate: 1% per month (or part thereof) from August 1, 2026 onwards
Applied On: Tax payable after considering TDS credit
Example: If you owe Rs. 10,000 tax and file on September 15, 2026:
- Section 234A interest = Rs. 10,000 × 1% × 1.5 months = Rs. 150 (approximately)
- Total liability = Rs. 10,000 tax + Rs. 150 interest

Who Must File Despite Penalty?

✅ Still file belated return if:

TDS was deducted on your income (claim refund)
You owe tax to the government
You're eligible for Section 87A rebate (claim to reduce tax)

Belated Return Timeline

How to File Belated ITR

Log in to e-Filing portal (same as normal filing)
Select "Belated Return" in the filing status dropdown (instead of "Original")
Complete ITR form same as normal (ITR 1, 2, 3, etc.)
Portal calculates penalty + interest automatically
E-verify within 30 days (same 30-day window applies)
Download acknowledgment

FAQ - ITR Filing in India

Q: Can I file ITR after the deadline?
A: Yes, as "belated return" but Rs. 5,000 penalty applies + may lose some benefits.

Q: What if income is below Rs. 5 lakh?
A: If TDS deducted on Rs. 1, you still file to claim refund. File ITR even if income below limit if TDS exists.

Q: Is new tax regime always better?
A: Usually yes (especially with Rs. 75K standard deduction), but calculate both and choose maximum refund scenario.

Q: What if I filed ITR but found error later?
A: File ITR Amendment within year of assessment. Or correct in next year's ITR.

Q: What documents to keep after filing?
A: Form 16, 26AS, receipts for deductions, refund confirmation, acknowledgment (for 7+ years).

Next Steps After Filing ITR

✅ E-Verify within 7 days (don't wait 30 days)
✅ Download ITR acknowledgment and save
✅ Track refund status via portal (if due)
✅ Set reminder for next year's filing (January onwards for previous FY)
✅ Collect investment proof throughout year for deductions

Need help filing ITR? We handle form selection, Form 16 reconciliation, e-verification, and filing for 5000+ individuals annually. Zero rejections, maximum refunds.