ITR Login and Filing Guide for All ITR Types in 2026

ITR Login & ITR Filing Step-by-Step Guide 2026: All ITR Types

Filing after the due date (September 9, 2026): The screenshots below work the same for a belated return. On the portal, select Section 139(4) in the filing section dropdown once the AY 2026-27 due date for your form (July 31 or August 31, 2026) has passed; the window stays open until December 31, 2026. The utility adds the Section 234F fee (Rs 5,000, or Rs 1,000 if total income is up to Rs 5 lakh) and Section 234A interest to the computation, so check the tax summary before you verify. Tax Garden can file the belated return for you on a fixed fee.

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)

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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/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

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

First-Time ITR Login?

If you've never logged in before:

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

Forgot Password?

1. Click "Forgot Password" on login page
2. Enter your PAN
3. Click "Send OTP"
4. Enter 6-digit OTP from mobile
5. Create new password
6. Log in with new password

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

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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)

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

1. Log in & Select Form

   • Dashboard → "File Income Tax Return"
   • Choose form (ITR 1, ITR 2, etc.)
   • Select AY 2026-27

2. Auto-Filled Data Review

   • Portal pre-fills from:
     • Form 26AS (TDS)
     • Form 16 (employer provided)
     • Earlier ITR (previous year)
   • Review and correct if needed

3. Fill Income Sections

   • Salary amount
   • House property details
   • Other income
   • Deductions claimed

4. 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)

5. Add Bank Details (If Refund Expected)

   • Bank account where refund will be transferred
   • Account number, IFSC
   • Portal directly credits refund (7-15 days)

6. E-verification

   • Within 30 days of ITR filing
   • Generate OTP on your mobile
   • Verify and digitally sign ITR
   • ITR becomes "Verified"

7. Final Declaration & Submit

   • Check: "I verify the return above is correct"
   • Click "File"
   • ITR submitted successfully
   • Get acknowledgment (save this)

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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

1. 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

2. Net Banking Method

   • Select "Net Banking"
   • Choose your bank
   • Redirected to bank site
   • Log in and authenticate
   • Returns to portal; ITR verified

3. 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).

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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

1. Go to CBDT website or Income Tax portal
2. Search "ITR Code" + your business type
3. Find 5-digit code and description
4. 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")

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Common ITR Filing Mistakes (Avoid These)

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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

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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

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

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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.