ITR Login and Filing Guide for All ITR Types in 2026

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 > 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

Step-by-Step Guide

Income Tax Portal Login: Step-by-Step

Have your PAN, password, and OTP-linked mobile ready

1

Open Portal

Go to www.incometax.gov.in in any browser. Click Login at top-right.

Start

2

Select User Type

Choose Individual (for personal ITR). PAN is your User ID by default.

Type

3

Enter PAN

10-character alphanumeric PAN (e.g., ABCDE1234F). This is your login ID.

PAN

4

Enter Password

Password you set during registration. Case-sensitive, minimum 8 characters.

Password

5

Complete CAPTCHA

Enter characters shown. Click refresh if unreadable.

CAPTCHA

6

Click Continue

Portal sends OTP to registered mobile for two-step verification.

Submit

Source: Income Tax e-Filing Portal: www.incometax.gov.in

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

Step-by-Step Guide

ITR Portal Login Form: Field Reference

All fields mandatory: PAN mismatch causes login failure

1

PAN (User ID)

Your 10-digit Permanent Account Number. Format: 5 letters + 4 digits + 1 letter. This is your permanent login ID.

Mandatory

2

Secure Access Message

A custom phrase you set during registration that appears before the password field. It handles you are on the genuine portal, not a phishing site.

Anti-phishing

3

Password

Case-sensitive, 8+ characters. Combine uppercase, lowercase, number, and special character.

Secure

4

CAPTCHA

5-character verification code. Refresh if unclear. Audio option available for accessibility.

Verify

Source: Income Tax e-Filing Portal login page

Step-by-Step Guide

OTP Verification on ITR Portal

OTP is valid for 15 minutes, three methods available

1

Mobile OTP

6-digit OTP sent to mobile number linked to your PAN in the ITD database. Enter in the box and click Confirm.

Primary

2

Email OTP

Same OTP also sent to your registered email. Use if mobile is unavailable.

Alternative

3

Aadhaar OTP

If Aadhaar is linked to PAN, you can choose Aadhaar OTP. Sent to mobile linked to Aadhaar.

Alternative

4

OTP Not Received?

Wait 60 seconds, click Resend. If still not received, check that your PAN-linked mobile is active and not on DND for transactional messages.

Troubleshoot

Source: ITD e-Filing Portal: two-step verification

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

Step-by-Step Guide

New User Registration on ITR Portal

One-time process: your PAN becomes your permanent login ID

1

Enter PAN

Your 10-digit PAN. System handles against the CBDT PAN database immediately.

Validated

2

Confirm PAN Details

Portal shows name and date of birth linked to your PAN. Confirm these match your PAN card.

Verify

3

Enter Mobile and Email

Mobile and email will be used for all future OTPs and communications. Use your own, not a third party's.

Contact

4

Create Password

Minimum 8 characters. Must include uppercase, lowercase, a number, and a special character (e.g., @, #, $).

Security

5

Set Secure Access Message

A custom phrase that appears on every login screen as anti-phishing verification. Choose something memorable.

Anti-phishing

6

OTP Verification

Portal sends OTP to both mobile and email. Enter both to complete registration.

Confirm

Source: Income Tax Portal: e-File > Register

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

Step-by-Step Guide

Form 16 Part A: Reading TDS Data

Part A is generated by TRACES, verify it matches what employer deposited

1

Employer TAN

10-character Tax Deduction Account Number at the top of Part A. Verify this is your employer's TAN, not any other deductor.

TAN

2

Assessment Year

Form 16 for FY 2025-26 is used in AY 2026-27 ITR. Confirm AY on the form matches the ITR you are filing.

Year

3

Quarterly TDS Table

Shows TDS deposited each quarter (Q1: Apr-Jun, Q2: Jul-Sep, Q3: Oct-Dec, Q4: Jan-Mar). Each quarter shows: amount paid, TDS deducted, BSR code, challan number.

Quarterly

4

Total TDS Deducted

Sum of all four quarters. This figure must match what you enter in Schedule TDS1 of your ITR. Also verify against Form 26AS.

Total

5

If Part A is Missing

Download from TRACES at traces.gov.in using your PAN. Employers must issue Form 16 by June 15 each year. Contact HR/Accounts if not received by then.

Download

Source: Form 16 Part A: TRACES, Income Tax (TDS) Rules

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

Step-by-Step Guide

Form 16 Part B: Salary Computation Summary

Part B is employer-prepared, verify each component against your salary slips

1

Gross Salary

Basic salary + HRA + LTA + all allowances + perquisites + bonus. Total of all salary components before any deduction.

Gross

2

Less Exempt Allowances

HRA exemption (calculated per Section 10 13A): actual/50%/rent minus 10% salary, lowest), LTA for actual travel, standard allowances.

Exemptions

3

Less Standard Deduction

Rs. 75,000 flat deduction under New Regime (AY 2026-27), or Rs. 50,000 under Old Regime. No proof required, automatic.

Standard Deduction

4

Less Professional Tax

State-level professional tax deducted by employer. Fully deductible, shown separately.

Prof Tax

5

Salary Chargeable to Tax

Gross salary minus all the above exemptions and deductions. This is the figure you enter in Schedule S of your ITR.

Taxable

6

Deductions Declared to Employer

Investment proofs submitted to employer 80C, 80D, 80G) reflected here. Note: you can claim additional deductions in ITR if you missed declaring to employer.

Deductions

Source: Form 16 Part B: Employer-issued TDS certificate under Section 203

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)

Step-by-Step Guide

ITR Filing Navigation in e-Filing Portal

Start from the e-File menu after login

1

Click e-File

In the top menu after login, click e-File. A dropdown appears.

Menu

2

Income Tax Returns

From the dropdown: e-File > Income Tax Returns > File Income Tax Return.

Navigate

3

Select Assessment Year

Choose AY 2026-27 (for income earned in FY 2025-26, April 1 2025 to March 31 2026).

Year

4

Select Mode

Online mode: fill directly in portal (recommended). Offline mode: download ITR utility, fill offline, upload XML/JSON.

Mode

5

Select Filing Status

Choose Individual. Confirm you are the taxpayer (not filing as representative).

Status

6

Click Continue

Portal checks your pre-filled data and recommends an ITR form based on your income profile.

Proceed

Source: Income Tax e-Filing Portal: e-File > ITR

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

Step-by-Step Guide

ITR Form Selection: AY 2026-27 Quick Guide

Choose the wrong form and the return is treated as defective, select carefully

1

ITR 1 (Sahaj)

Salaried individuals with salary + interest + up to 2 house properties + agricultural income up to Rs. 5,000. Income below Rs. 50 lakh. New for AY 2026-27: 2nd house property now allowed.

Salaried

2

ITR 2

Individuals with capital gains, foreign income, more than 2 house properties, or income from other sources exceeding Rs. 50 lakh.

Capital Gains

3

ITR 3

Individuals or HUF with business or professional income where books of accounts are maintained. Deadline: August 31, 2026 for non-audit cases.

Business

4

ITR 4 (Sugam)

Business or professional income under presumptive scheme 44AD/44ADA). Turnover limit Rs. 2 crore or Rs. 75 lakh. Deadline: August 31, 2026.

Presumptive

5

ITR 5

Partnership firms, LLPs, AOPs, BOIs. Deadline: October 31, 2026.

Firms

Source: CBDT ITR form notification 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

Step-by-Step Guide

Pre-filled ITR Data: What to Verify

Pre-fill is useful but not always complete, verify each section before accepting

1

Personal Details

Name, PAN, Aadhaar, date of birth from PAN database. Usually accurate, confirm only.

Verify

2

Salary and TDS (Schedule TDS1)

Sourced from Form 26AS. Verify against your Form 16: employer TAN, gross salary, TDS amount. Add any employer whose TDS does not appear.

Cross-check Form 16

3

Interest Income (Schedule OS)

Bank FD interest from AIS (Annual Information Statement). Banks report to ITD. Add any interest income not reflected, e.g., from small banks or NBFC FDs.

Add Missing

4

Capital Gains (Schedule CG)

Listed securities data from broker / depository. Verify each transaction. Debt mutual fund gains may not be pre-filled, add manually.

Verify Fully

5

Bank Accounts

Pre-filled from previous ITR or bank PAN-linking. Verify account number and IFSC are correct, refund will credit to the selected account.

Refund Account

Source: AIS / Form 26AS pre-fill, Income Tax Portal

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)

Step-by-Step Guide

New Regime Tax Slabs: AY 2026-27

Default regime from FY 2023-24 onwards, opt out for Old Regime in ITR

1

Up to Rs. 4 lakh

NIL tax. No minimum income threshold required to file. TDS refund claims require filing regardless of income level.

0%

2

Rs. 4 lakh to Rs. 8 lakh

5% on income exceeding Rs. 4 lakh. Example: Rs. 6 lakh income → tax = (Rs. 6L - Rs. 4L) × 5% = Rs. 10,000.

5%

3

Rs. 8 lakh to Rs. 12 lakh

10% on income exceeding Rs. 8 lakh, plus tax from lower slabs. Section 87A rebate eliminates tax if income does not exceed Rs. 12 lakh.

10%

4

Rs. 12 lakh to Rs. 16 lakh

15% on income exceeding Rs. 12 lakh. Section 87A rebate not applicable above Rs. 12 lakh. Full slab tax applies.

15%

5

Rs. 16 lakh to Rs. 24 lakh

20% on Rs. 16-20 lakh, 25% on Rs. 20-24 lakh.

20-25%

6

Above Rs. 24 lakh

30% on income above Rs. 24 lakh. Surcharge: 10% if income Rs. 50L-Rs. 1Cr; 15% if Rs. 1Cr-Rs. 2Cr. Health and Education Cess: 4% on tax + surcharge.

30%

Source: Finance Act 2025: new tax regime rates AY 2026-27, Section 115BAC

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

Step-by-Step Guide

ITR E-verification: 6 Methods

Must e-verify within 30 days of filing. Unverified ITR is treated as not filed

1

Aadhaar OTP (Recommended)

Instant. OTP sent to mobile linked to Aadhaar. Requires Aadhaar-PAN linking. Most common method, completes in under 2 minutes.

Fastest

2

Net Banking

Login through your authorised bank's internet banking. Bank redirects you back to ITD portal with e-verification completed.

Bank Login

3

Bank Account EVC

Electronic Verification Code generated via your bank account pre-validated on the ITD portal. Sent to bank-registered mobile.

EVC

4

Demat Account EVC

EVC generated through CDSL or NSDL linked to your PAN. Useful if bank EVC is not working.

Demat

5

Digital Signature (DSC)

Mandatory for companies, audit cases, and certain businesses. DSC-based verification is instant but requires the physical USB token.

DSC

6

Physical ITR-V

Print, sign in blue ink, and courier to CPC Bengaluru within 30 days. Not recommended, use only if all electronic methods fail.

Offline

Source: Income Tax e-Filing Portal: e-Verify Return, Section 140 IT Act

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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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).

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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.