Pehli baar ITR file karna confusing lagta hai — portal ka interface, forms ke naam, deductions ka hisaab, aur upar se verification ka step. Lekin actually ye process agar step-by-step follow karo to 1-2 ghante mein complete ho jaata hai — chahe aap salaried ho, freelancer ho, ya small business owner.
FY 2025-26 (Assessment Year 2026-27) ke liye ITR filing ki due date 31 July 2026 hai salaried employees ke liye. Is guide mein hum login se lekar final verification tak har step detail mein samjhenge — first-time filers ke liye bhi, aur jo process refresher chahte hain unke liye bhi.
FY 2025-26 (AY 2026-27) ke liye ITR filing due date — Salaried aur non-audit cases: 31 July 2026. Tax audit cases: 31 October 2026. Late filing par ₹5,000 penalty (income ₹5 lakh se zyada ho to) aur interest bhi lagti hai.
Pehle — Documents Taiyaar Karein
Portal par jaane se pehle ye documents ready rakhein — beech mein dhundna time waste karta hai.
- PAN card aur Aadhaar — dono linked hone chahiye (mandatory)
- Form 16 — employer se lein (Part A: TDS details, Part B: salary breakup)
- Form 26AS / AIS (Annual Information Statement) — portal se download karein
- Bank account details — account number aur IFSC (refund ke liye)
- Investment proofs — 80C (PPF, ELSS, LIC), 80D (health insurance), HRA receipts
- Home loan certificate — agar applicable hai
- Capital gains statement — agar shares, mutual funds, ya property becha
- Interest income — FD interest certificate, savings account interest
- Freelance/business income details — agar applicable
ITR file karne se pehle AIS (Annual Information Statement) zaroor download karein — incometax.gov.in → AIS tab. Isme aapki salary, bank interest, mutual fund redemptions, property transactions sab pre-populated hain. Isko Form 16 se match karein — agar koi discrepancy hai to ITR file karne se pehle clear karein, baad mein notice aa sakta hai.
Sahi ITR Form Kaun Sa Hai — Quick Reference
Salaried individual — salary + one house property + other income (interest). Total income ₹50 lakh tak. Simplest form.
Salary + capital gains + multiple properties + foreign income. Business income nahi hona chahiye.
Business ya professional income wale — with full books of accounts. Partners in firm bhi.
Presumptive income — Section 44AD (business) ya 44ADA (professionals). Salary + simple business.
Step-by-Step ITR Filing Process
Income Tax Portal Par Login Karein
incometax.gov.in par jaayein → “Login” click karein → PAN number as User ID → Password enter karein → OTP verify karein (registered mobile/email par aayega).
Agar pehli baar login kar rahe hain — pehle “Register” karein PAN se. Password set karein aur mobile/email verify karein.
Portal: incometax.gov.in
AIS aur Form 26AS Check Karein
Login ke baad — “e-File” → “Income Tax Returns” → “View AIS” ya “Form 26AS”. Yahan aapki sari income sources aur TDS details pre-populated hain. Isko Form 16 se match karein — discrepancy hone par pehle resolve karein.
Ye step skip mat karein — mismatch baad mein notice ka reason banta hai
ITR Form Select Karein aur Filing Shuru Karein
“e-File” → “Income Tax Returns” → “File Income Tax Return” → Assessment Year (2026-27) select karein → “Online” mode choose karein → Sahi ITR form select karein (upar table dekhen).
Portal automatically recommend karta hai form — mostly sahi hota hai, lekin apni income situation se verify karein.
Personal Details Verify Karein
Name, PAN, Aadhaar, date of birth, address — sab pre-filled hoga. Carefully verify karein. Bank account details add/confirm karein — yahi account mein refund aayega agar koi ho. Primary bank account mark karein.
Ek se zyada bank accounts add kar sakte hain — ek primary mark karein
Income Details Fill Karein
Salary income: Form 16 se copy karein — gross salary, allowances, perquisites. AIS se match karein.
Interest income: Savings account interest (₹10,000 tak exempt under 80TTA), FD interest (fully taxable).
Capital gains: Shares, mutual funds, property becha to — short term ya long term classify karein.
Other income: Freelance, rent, dividend, etc. — sab declare karein.
Deductions Claim Karein
Deductions section mein jaayein — har section manually enter karna hoga:
80C: PPF, ELSS, LIC, home loan principal — max ₹1.5 lakh. 80D: Health insurance — self + parents. HRA: Rent paid minus 10% salary. Section 24: Home loan interest. NPS: 80CCD(1B) ₹50,000 extra.
Old vs New Regime — portal par dono calculate karke compare karein
Tax Calculation Verify Karein
Portal automatically tax calculate karta hai based on income aur deductions. Verify karein ki TDS jo kataa (Form 16 + 26AS mein) wo match kar raha hai. Agar tax payable banta hai — portal par hi Challan 280 se pay karein (self-assessment tax). Agar refund banta hai — bank account sahi hai to refund automatic aayega.
Preview Karein aur Submit Karein
Submit karne se pehle “Preview Return” se saari details ek baar check karein. Kuch portals mein XML download option bhi hota hai — backup ke liye rakhein. Sab sahi lage to “Submit” click karein. Acknowledgement number (ITR-V) generate hoga — download karein aur save karein.
ITR-V PDF download karein — ye proof hai ki return file hui
ITR Verify Karein — Mandatory Step
Submission ke baad verification mandatory hai — bina verification ke return invalid hoti hai. Options: Aadhaar OTP (sabse fast — recommended), Net banking, Demat account, Bank ATM, ya physical ITR-V CPC Bengaluru bhejein (post se — slowest option).
Verification 30 din ke andar karni hai — deadline miss mat karein.
Aadhaar OTP se 2 minute mein verify — sabse easy
Real Example — Amit Ka Case, FY 2025-26
Common Galtiyan — Jo ITR Mein Hoti Hain
- Galat ITR form choose karna — ITR-1 mein capital gains ya business income nahi aa sakti
- FD interest declare na karna — AIS mein dikh raha hai, ITR mein miss karna risky hai
- Deductions claim bhool jaana — 80D, HRA, home loan interest miss karna
- Old vs New Regime compare nahi karna — blindly New Regime choose karna aur zyada tax bharna
- Verification skip karna — submit hua matlab filed nahi, verification mandatory hai
- Form 16 aur AIS mismatch ignore karna — alag salaries, two employers, ya TDS discrepancy
- Bank account details galat bharna — refund nahi aata ya doosre ke account mein jaata hai
- Revised return file karne ka option na jaanna — galti ho gayi to 31 December tak revised file kar sakte hain
Late Filing — Kya Consequences Hain?
| Situation | Due Date | Late Filing Fee | Additional Impact |
|---|---|---|---|
| 31 July tak file kiya | On time ✅ | ₹0 | Koi penalty nahi |
| 1 Aug – 31 Dec tak file kiya | Late | ₹5,000 (income > ₹5L) / ₹1,000 (income ≤ ₹5L) | Interest 234A bhi |
| 1 Jan – 31 March tak file kiya | Belated Return | Same ₹5,000 / ₹1,000 | Losses carry forward nahi kar sakte |
| 31 March ke baad | Very Late | Return file hi nahi ho sakti normally | Notice + scrutiny risk |
Agar ITR file karne ke baad galti pata chali — income miss ho gayi, deduction galat claim hui, ya bank account wrong tha — to “Revised Return” file kar sakte hain. Due date 31 December 2026 (AY 2026-27 ke liye) hai. Revised return original return ko replace kar deti hai. Bina hesitation ke revised file karein — delay karna zyada risky hai.
Frequently Asked Questions (FAQ)
ITR file karna mandatory hai kya — agar TDS already kat gaya hai to?
Form 16 nahi mila employer se — kya ITR file kar sakte hain?
Verification 30 din mein nahi ki — kya hoga?
Refund kab aata hai — kitne din mein?
Pehli baar ITR file kar raha hoon — previous year ka kuch chahiye?
Do employers se salary mili — kaise file karein?
Savings account interest declare karna zaroori hai?
Related Guides
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