Before you start
- Form 16 from each employer (Form 130 from tax year 2026-27)
- Your AIS and Form 26AS from the e-filing portal
- Bank interest for the year, and capital gains statements if you sold shares or funds
- Proofs for deductions, if you choose the old regime
Which form
| Your income | Form |
|---|---|
| Salary, interest and a house, total up to ₹50 lakh; long-term equity gains up to ₹1.25 lakh at most | ITR-1 |
| Capital gains, foreign assets or income, total over ₹50 lakh, or a company directorship | ITR-2 |
| Business or professional income, including F&O trading | ITR-3 |
| Presumptive business or professional income (44AD, 44ADA), total up to ₹50 lakh | ITR-4 |
Step by step
- Log in to the e-filing portal with your PAN.
- Go to e-File, Income Tax Returns, File Income Tax Return.
- Choose the assessment year and Online mode, then your status and the ITR form.
- Check the pre-filled salary, interest and TDS against Form 16 and your AIS. Add anything missing.
- Choose your regime, and enter deductions if you're in the old regime.
- If tax is due, pay it from the return (e-Pay Tax) before submitting.
- Submit, and e-verify straight away with Aadhaar OTP, net banking, or a code from a pre-validated bank or demat account.
E-verify within 30 days
A return that isn't verified within 30 days of filing counts as filed only on the day you verify, and an unverified return is treated as invalid.
Deadlines
- FY 2025-26: a late return by 31 December 2026.
- FY 2026-27: 31 July 2027 for ITR-1 and ITR-2.
See all dates in our ITR due dates guide.
Common questions
Which ITR form should a salaried person file?
ITR-1 for salary, interest and a house with total income up to ₹50 lakh. ITR-2 if you have capital gains (beyond long-term equity gains of ₹1.25 lakh), foreign assets or income over ₹50 lakh.
How long do I have to e-verify my return?
30 days from filing. After that, it counts as filed on the day you verify.
What is the last date to file ITR for FY 2025-26?
A late return can be filed by 31 December 2026.
What documents do I need to file ITR?
Form 16 (Form 130 from 2026-27), your AIS and Form 26AS, bank interest details, capital gains statements, and proofs for any old-regime deductions.
Two ways to sort this
Do it yourself
- Download Form 16 (Form 130), AIS and Form 26AS.
- Choose the ITR form for your income.
- File on the e-filing portal, checking pre-filled data against your AIS.
- E-verify the same day with Aadhaar OTP.
Let an expert do it
We file your return with an expert, checked against your AIS, and e-verified.
The first chat is freeWork it out for yourself
- Income tax: old vs new: Which regime leaves more in your account.
- Late filing fee and interest: Fee and interest if you file after the deadline.
- Advance tax: Instalments due, and interest if you pay late.
- Capital gains: Tax on shares, mutual funds, gold and property you sold.
Work out your tax before you file.
Open the income tax calculatorSources
- File ITR-1 (Sahaj) online: user manual, Income Tax Department e-filing portal
- 30 days' timeline for e-verification of returns: FAQs, Income Tax Department e-filing portal
- AIS: Annual Information Statement, Income Tax Department e-filing portal
- Tax rules for salaried individuals, AY 2026-27, Income Tax Department
This guide explains the rules in general. For your own situation, .