How to File Your Income Tax Return (ITR) Yourself: Step by Step

Every year, millions of people pay an agent ₹500 to ₹2,000 to file a return that takes under an hour. If you are salaried with a simple income, you can do it yourself, and you will understand your own taxes better.

This guide assumes a resident salaried person. If you have business income, foreign assets, or large capital gains, use a chartered accountant.

You generally must file if your income is above the basic exemption limit, or if certain conditions apply even below it, for example:

• Large bank deposits or spending in a year
• Foreign assets or income
• TDS or TCS above set limits
• You want a refund of tax already deducted

Even if you are not required to, filing is useful: it is proof of income for loans and visas, and it is how you claim a refund.

For individuals not needing an audit, the usual due date is 31 July after the financial year ends. If you miss it, you can file a belated return up to 31 December of the assessment year, with a late fee under Section 234F (up to ₹5,000, or ₹1,000 if income is up to ₹5 lakh), and interest on unpaid tax. Some losses cannot be carried forward and a few benefits are lost if you file late. Confirm current dates on the portal.

• PAN (linked to Aadhaar) and your login details
• Form 16 from your employer (Part A and B)
• Form 26AS and Annual Information Statement (AIS) from the portal
• Bank interest certificates for savings, FDs and RDs
• Capital gains statements from your broker or mutual fund platform
• Investment and expense proofs if you use the old regime: 80C, 80D, home loan interest, HRA and rent receipts
• Bank account number and IFSC for refunds

On the e-filing portal, open:

• Form 26AS: your tax credit statement, showing TDS deducted by employers and banks.
• AIS (Annual Information Statement): a detailed list of income and transactions reported about you, such as interest, dividends, share sales and mutual fund transactions.

Compare them with your Form 16 and your own records. Report all the income shown, even small bank interest. If something is wrong, you can give feedback on the AIS. Ignoring a mismatch is the most common reason for a notice.

Work out which one lowers your tax. See old vs new tax regime. For salaried people, you can pick again each year when you file, whatever you told your employer.

If you sold shares or mutual funds with large gains, you likely need ITR-2. The portal usually suggests a form after you answer a few questions, but check the conditions.

1. Log in at the e-filing portal with your PAN and password.
2. Go to e-File > Income Tax Returns > File Income Tax Return.
3. Select the assessment year (for income earned in FY 2025-26, it is AY 2026-27), mode Online, and status Individual.
4. Choose the ITR form and the regime.
5. Many fields are pre-filled from Form 26AS and AIS. Check each one.

6. Enter or verify:

   • Salary (from Form 16)
   • House property income
   • Other income (interest, dividends)
   • Capital gains, if any
   • Deductions (old regime)
   • Taxes paid (TDS, advance tax)
   • Bank account for refund
7. Review the tax computation. It shows tax payable or refund due.
8. If tax is payable, pay through the portal (net banking or UPI), then continue.
9. Preview and submit.

Take your time, and save a copy of the draft.

A return is not valid until verified. Verify within the allowed time (currently 30 days from filing). Options:

• Aadhaar OTP
• Net banking
• Pre-validated bank account or demat account EVC
• Digital Signature Certificate
• Sending a signed ITR-V by post (slower)

After verification, download the acknowledgment.

• Refund: typically credited to your pre-validated bank account after processing. Check status on the portal. If it takes long, make sure the bank account is validated and details match.
• Intimation under Section 143(1): an automated mail showing the processed result. Compare it with your computation.
• Notices: if you receive one, read it, respond on the portal within the due date, and ask a CA if unsure.
• Keep records (Form 16, proofs, acknowledgment) for several years.
• Revise or correct: if you spot a mistake, you can file a revised return within the allowed time.

• Skipping the AIS check
• Reporting only Form 16 income and forgetting interest or capital gains
• Choosing the wrong ITR form
• Claiming deductions you cannot prove
• Not verifying the return
• Entering the wrong bank account for a refund
• Filing from a company laptop with information shared with others
• Waiting until the last day, when the portal is slow

• Business or professional income
• Foreign assets, ESOPs or foreign income
• Large or complicated capital gains
• Notices or past-year problems
• You are simply unsure

A good CA costs far less than a mistake. For general tracking, see monthly life admin routine, which includes a yearly tax checklist.

Yes, using your salary slips and AIS, but Form 16 makes it easier and reduces errors.

Collect Form 16 from each employer and report the total. Ask the new employer to account for earlier income, to avoid short TDS.

Not always. But filing can still help for refunds, loans and visas.

File a revised return before the deadline, or an updated return in the allowed window with extra tax if needed.

They can help, but you remain responsible for what you file. Check numbers against official statements. See writing better AI prompts if you use an AI tool to understand rules, and never share your PAN or passwords with it.

Dates, forms, limits and fees are as of October 2026 and change often. Confirm them on the Income Tax Department portal. This is educational, not tax advice.