ITR Login & ITR Filing Step-by-Step Guide 2026: All ITR Types
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 > ₹5 lakh
✅ Business/Profession income > ₹2.5 lakh
✅ Capital gains (any amount)
✅ Interest income > ₹10,000
✅ Any income with TDS deducted (even ₹1 of TDS = must file)
✅ Foreign income (NRIs)
Key Dates 2026-27 (AY 2026-27, FY 2025-26)
| Form | Who Files | Deadline | Extension |
|---|---|---|---|
| ITR-1 (Sahaj) | Salaried individuals | July 31, 2026 | N/A (no extension) |
| ITR-2 | Individuals with capital gains | July 31, 2026 | N/A |
| ITR-3 | Business (non-audit) | Aug 31, 2026 | Dec 31 (extra 4 months) |
| ITR-4 (Sugam) | Business (presumptive income) | Aug 31, 2026 | Dec 31 |
| ITR-5 | Partnership firms | Oct 31, 2026 | N/A |
| ITR-6 | Companies | Oct 31, 2026 | N/A |
| ITR-7 | Persons required to file by law | Oct 31, 2026 | N/A |
Step 1: ITR Login - Income Tax Portal Access
Before You Log In
Have ready:
- PAN (10-digit Permanent Account Number)
- Password (create at eportal.incometax.gov.in/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
[SCREENSHOT: Income Tax E-Filing Portal Homepage - Show www.incometax.gov.in or eportal.incometax.gov.in with Login button]
- Go to eportal.incometax.gov.in (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
[SCREENSHOT: ITR Portal Login Form - Show PAN field, password field, verify checkbox, login button]
[SCREENSHOT: OTP Entry Screen - Show OTP input field, resend button, timer]
First-Time ITR Login?
If you've never logged in before:
- Go to eportal.incometax.gov.in/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
[SCREENSHOT: Registration Page - Show form with PAN, email, password creation fields]
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, < ₹50,000)
- ✅ Agricultural income (< ₹5,000)
- ✅ Total income < ₹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 ₹25 lakh salary
- Person with house rental income + salary
- Person with bank interest from FD
- Government employee with pension
Filling ITR-1 - Quick Steps:
[SCREENSHOT: ITR-1 Form - Show first page with personal information section]
-
Part A-1: Personal Information
- Name, PAN, DOB, address, mobile, email
- Most auto-filled from your PAN; verify and correct
[SCREENSHOT: Personal Details Section - Show filled Name, PAN, DOB, Address fields]
-
Part B: Income Details
- Salary: Amount from Form 16
- House Property: Rent received minus expenses
- Other Income: Interest, dividends (< ₹50K aggregated)
- Brought Forward Loss: From previous year (if any)
[SCREENSHOT: Income Section - Show salary field, house property field, other income field with examples]
-
Part C: Deductions Under Chapter VI-A
- Section 80C: Investments (LIC, PPF, FD, ELSS, children education) - upto ₹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 < ₹7 lakh)
Example Table:
Deduction Amount Document Section 80C (PPF) ₹150,000 Bank statement Section 80D (Health Insurance) ₹25,000 Policy receipt Section 80E (Education Loan) ₹50,000 Loan statement Total Deductions ₹225,000 - [SCREENSHOT: Deductions Section - Show fields for each section with amounts entered]
-
Part D: Tax Calculation
- System auto-calculates based on income
- You verify and submit
- Choose old or new tax regime (new regime usually beneficial)
[SCREENSHOT: Tax Calculation Display - Show rates applied, tax before relief, rebate (if applicable), net tax payable]
-
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
[SCREENSHOT: TDS/Form 26AS Display - Show TDS month-wise from portal]
-
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"
ITR-1 Filing Timeline:
- Receive Form 16 from employer by June 15
- Collect house rent receipts, TDS proof
- File by July 31, 2026
- 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
[SCREENSHOT: Form 16 Part A - Show quarterly TDS table with dates, amounts]
Part B: Salary Computation
- Gross salary breakup (basic, HRA, DA, etc.)
- Deductions allowed (Section 16 deductions: Standard Deduction ₹75K in new regime)
- Taxable salary
- Tax calculated by employer
[SCREENSHOT: Form 16 Part B - Show salary components, standard deduction, taxable amount, tax calculation]
How to Verify Form 16
Match in Your ITR:
| Item | From 16 | In Your ITR | Should Match |
|---|---|---|---|
| Salary received | ₹30,00,000 | Schedule (salary section) | ✅ Must match |
| TDS deducted | ₹3,60,000 | Part E (tax paid) | ✅ Must match |
| Employer name/GSTIN | Header | Declaration | ✓ For records |
| Financial year | 2025-26 | AY 2026-27 | ✅ Must match |
[SCREENSHOT: ITR TDS Field - Show portal field for TDS amount matching Form 16]
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 ₹3,60,000 TDS, but Form 26AS shows ₹3,00,000
- Employer deducted ₹3,60,000 but deposited ₹3,00,000 to govt
- ₹60,000 deposited late/in next month
- Claim only ₹3,00,000 in ITR (from Form 26AS) - safer
- Contact employer about the ₹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)
[SCREENSHOT: ITR Portal Dashboard - Show "File Return" button, select ITR option]
-
Log in & Select Form
- Dashboard → "File Income Tax Return"
- Choose form (ITR-1, ITR-2, etc.)
- Select AY 2026-27
[SCREENSHOT: Form Selection - Show dropdown with ITR-1 highlighted]
-
Auto-Filled Data Review
- Portal pre-fills from:
- Form 26AS (TDS)
- Form 16 (employer provided)
- Earlier ITR (previous year)
- Review and correct if needed
[SCREENSHOT: Pre-filled Data - Show auto-populated personal info, TDS sections]
- Portal pre-fills from:
-
Fill Income Sections
- Salary amount
- House property details
- Other income
- Deductions claimed
[SCREENSHOT: Income Entry Fields - Show salary field filled, deduction fields, calculating totals]
-
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: ₹40,00,000
- Interest: ₹50,000
- Total income: ₹40,50,000
New Regime Calculation:
- 0-2,50,000 @ 0% = ₹0
- 2,50,001 - 5,00,000 @ 5% = ₹12,500
- 5,00,001 - 7,50,000 @ 10% = ₹25,000
- 7,50,001 - 10,00,000 @ 15% = ₹37,500
- 10,00,001 - 12,50,000 @ 20% = ₹50,000
- 12,50,001 - 15,00,000 @ 25% = ₹62,500
- 15,00,001 - 40,50,000 @ 30% = ₹76,50,000
- Total tax = ₹77,37,500 (approx)
- Less: TDS paid = ₹3,60,000
- Less: Rebate = ₹0
- Refund due = ₹3,60,000 (if TDS > tax)
[SCREENSHOT: Tax Calculation Display - Show slab-wise calculation with total tax and refund]
-
Add Bank Details (If Refund Expected)
- Bank account where refund will be transferred
- Account number, IFSC
- Portal directly credits refund (7-15 days)
[SCREENSHOT: Banking Section - Show account number, IFSC, bank name fields]
-
E-verification
- Within 30 days of ITR filing
- Generate OTP on your mobile
- Verify and digitally sign ITR
- ITR becomes "Verified"
[SCREENSHOT: E-verification Prompt - Show OTP field, verify button]
-
Final Declaration & Submit
- Check: "I verify the return above is correct"
- Click "File"
- ITR submitted successfully
- Get acknowledgment (save this)
[SCREENSHOT: Success Confirmation - Show acknowledgment number, filing date, can download ITR receipt]
Step 5: ITR E-Verification (Critical - Don't Miss 30-Day Window)
What is E-Verification?
Digital signature of your ITR using:
- Aadhaar OTP (easiest)
- Net banking
- Digital signature (DSC)
- Bank account OTP
How to E-Verify
[SCREENSHOT: E-Verification Options - Show 4 method buttons with descriptions]
-
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
[SCREENSHOT: Aadhaar OTP Screen - Show Aadhaar field, OTP entry, verify button]
-
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
| Event | Timeline | Action |
|---|---|---|
| You file ITR | Day 1 | Get acknowledgment; save |
| 30-day window starts | Day 1 | Start |
| E-verify ITR | Day 1-30 | Complete within 30 days |
| Pass deadline | Day 31 | Too late; ITR treated as unverified |
| Consequences if missed | After 30 days | ITR rejection OR converted to belated return |
⚠️ 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
| Business Type | ITR Code | Example |
|---|---|---|
| Retail Trading | 01111 | Grocery store, clothing retail |
| Wholesale Trading | 01112 | Food distributor, hardware wholesaler |
| Manufacturing | 01113 | Textile mill, auto parts manufacturer |
| IT Services | 14001 | Software development, IT consulting |
| Consulting | 14002 | Management consulting, legal advisory |
| Medical Practice | 16111 | Doctor's clinic, nursing home |
| CA/Audit Services | 16113 | Chartered accountant practice |
| Coaching/Training | 18412 | Online course, coaching center |
| Real Estate Development | 68101 | Property developer, real estate agent |
| Rental of Property | 68210 | Owner of rented house/shop |
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)
| Mistake | Impact | Fix |
|---|---|---|
| Filing wrong ITR form | Rejection or reclassification | Determine income type first; file correct form |
| TDS mismatch | Refund delayed | Match Form 16 with Form 26AS; use 26AS if different |
| Missing e-verification | ITR rejected | E-verify within 30 days (Aadhaar OTP easiest) |
| Income not matching 26AS | Notice from tax dept | Ensure 26AS updated; if error at source, file corrected ITR next year |
| Deductions exceeding limit | Disallowed and added back | Section 80C max ₹1.5L, Section 80D varies; check limits |
| Claiming loss without proof | Audit question | Keep invoices, receipts for all expense claims |
| Wrong bank account | Refund goes elsewhere | Verify account number, IFSC 3 times before filing |
| Filing late without reason | Late fee ₹5,000 | File within deadline (July 31 for salaried, Aug 31 for business) |
Checklist: Before Filing ITR
- Collected all documents (Form 16, 26AS, TDS proof)
- Verified PAN and linked Aadhaar
- Gathered investment proof (LIC, PPF, FD receipts for 80C)
- House property details (if claiming deduction)
- Capital gains proof (if applicable)
- Determined correct ITR form
- Decided on old or new tax regime
- Banks account details verified
- Email and mobile current in portal
- Set calendar reminder: E-verify before 30 days
FAQ - ITR Filing in India
Q: Can I file ITR after the deadline?
A: Yes, as "belated return" but ₹5,000 penalty applies + may lose some benefits.
Q: What if income is below ₹5 lakh?
A: If TDS deducted on ₹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 ₹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.
