File your annual income tax return with the Income Tax Department before the applicable deadline each assessment year.
Jurisdiction
All of India
Who applies
All salaried, self-employed, and business individuals whose gross total income exceeds the basic exemption limit
Typical time
15–30 minutes (online filing); processing and refund in 7–120 days
Fee
Free
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | PAN Card | Self-attested Copy | Primary taxpayer identification for login and return filing |
| 2 | Aadhaar Card | Self-attested Copy | Mandatory to link with PAN and for e-verification of the return |
| 3 | Form 16 (Part A and Part B)(optional)Required for salaried taxpayers; may not exist if no employer TDS | Soft copy (PDF) | TDS certificate from employer showing salary paid and tax deducted |
| 4 | Annual Information Statement (AIS) / Form 26AS | Download / Print | Verify all TDS credits, advance tax payments, and income reported by third parties |
| 5 | Bank account statements (April–March) | Soft copy (PDF) | Support interest income, capital gains, and other income declarations |
| 6 | Investment proofs (Section 80C, 80D, 80G, etc.)(optional) | Self-attested Copy | Claim deductions for LIC premium, PPF, ELSS, health insurance, donations, etc. |
| 7 | Capital gains statements from broker / mutual fund(optional)Required if capital gains income was earned during the year | Soft copy (PDF) | Report short-term and long-term capital gains from equity, mutual funds, or property |
| 8 | Home loan interest certificate(optional)Only if income from house property or housing loan | Soft copy (PDF) | Claim deduction under Section 24(b) for interest on housing loan |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Before opening the e-Filing portal, download your AIS and Form 26AS from the portal to check all TDS credits, advance tax challans, and income details reported against your PAN. Compare these with your Form 16, bank statements, and investment proofs. Resolve any discrepancies with the deductor before filing to avoid mismatches.
Log in at incometax.gov.in using your PAN and password. Navigate to 'e-File > Income Tax Returns > File Income Tax Return'. Select the applicable Assessment Year and choose the right ITR form: ITR-1 (Sahaj) for simple salary/pension income, ITR-2 for capital gains, ITR-3 for business/profession, ITR-4 (Sugam) for presumptive income, ITR-5/6/7 for firms, companies, and trusts. Using the wrong form may result in defective return notice.
Enter all income details across heads: salary, house property, business/profession, capital gains, and other sources. Pre-filled data from AIS/Form 26AS is auto-populated — verify each entry carefully. Claim applicable deductions under Chapter VI-A (80C, 80D, 80G, 80TTA, etc.) and compute your tax liability. Choose between Old Tax Regime and New Tax Regime to determine which results in lower tax outgo.
If the return computation shows tax payable after TDS and advance tax credits, pay the outstanding amount as Self-Assessment Tax using Challan 280 via the 'e-Pay Tax' facility on the portal or through net banking. Note the BSR code and challan serial number and enter these details in the ITR before submission. Non-payment of due tax makes the return defective.
Review all filled details on the preview screen before final submission. Click 'Submit' to upload the ITR to the Income Tax Department servers. On successful submission, an Acknowledgement Number (ITR-V) is generated and sent to your registered email. Retain this acknowledgement number for future reference and status tracking.
The return must be verified within 30 days of filing; failure to verify results in it being treated as not filed. e-Verify instantly using Aadhaar OTP, net banking, TOTP, or bank ATM. Alternatively, download and sign the ITR-V (PDF acknowledgement), and send the physical copy by ordinary or speed post to 'CPC, Post Box No. 1, Electronic City Post Office, Bengaluru – 560100' within 30 days.
Income Tax Department, Ministry of Finance
Post-filing — scrutiny assessment or notice response
Conducts scrutiny assessments, issues notices under Sections 142(1) or 148, and processes rectification requests for manually assessed returns.
Income Tax Department, Ministry of Finance
After e-Verification — automated return processing
Processes the filed ITR at CPC Bengaluru, computes refund or demand, and sends Intimation under Section 143(1) to the taxpayer.
Login, selecting ITR form, entering income details, paying self-assessment tax, submitting and e-verifying the return, and tracking refund status.
Paying Self-Assessment Tax (Challan 280) and Advance Tax online via net banking or debit card before or during the filing process.
Filing after 31 July (individuals) attracts a late fee of ₹1,000 (income up to ₹5 lakh) or ₹5,000 under Section 234F, plus interest on any unpaid tax under Sections 234A, 234B, and 234C.
The return must be e-verified within 30 days of filing; an unverified return is treated as not filed and attracts all late-filing consequences.
Filing with an incorrect ITR form (e.g., ITR-1 when capital gains exist) leads to a defective return notice under Section 139(9), requiring refiling within 15 days.
Discrepancies between declared income and AIS data are flagged by CPC and can trigger scrutiny notices; always reconcile before filing.
Your bank account must be pre-validated and linked to your PAN on the e-Filing portal; otherwise the refund cannot be credited even if the return is processed.
Salaried individuals (without business income) must choose between Old and New Tax Regime each year at the time of filing; the choice cannot be changed after submission.