Reviewed for current filing season: 10 June 2026

File Income Tax Return Online for FY 2025-26 (AY 2026-27)

Income tax return filing is no longer only about copying Form 16 numbers. For AY 2026-27 you should reconcile Form 16, Form 26AS and AIS/TIS, pick the correct ITR form, compare the old and new tax regimes, pay any balance tax and complete e-verification within 30 days of filing.

Quick answer: ITR-1 and ITR-2 for FY 2025-26 are generally due by 31 July 2026 (the Income Tax Department FAQ also indicates 31 August 2026 for non-audit business cases). The new tax regime is the default; compare both regimes before you file. Returns must be verified within 30 days.

Who should file an ITR for FY 2025-26?

You may need to file when your income exceeds the basic exemption limit, when you claim a refund, want to carry forward eligible losses, hold foreign assets, or trigger conditions such as large deposits, foreign travel spending or high electricity bills. Even when full TDS is deducted, filing is often mandatory and is always useful for refunds, loan applications and visa records. Many taxpayers with income up to Rs. 12 lakh pay no tax in the new regime because of the enhanced section 87A rebate, but they still need to file a return to claim it.

Key due dates for AY 2026-27

Compliance	Due date
ITR-1 / ITR-2 (salaried and other non-audit cases)	31 July 2026
Non-audit business or professional returns (ITR-3 / ITR-4), per the Income Tax Department FAQ	31 August 2026
Taxpayers requiring audit under section 44AB	31 October 2026
Belated or revised return for AY 2026-27	31 December 2026
E-verification or ITR-V submission	Within 30 days of filing

Missing the due date can mean a late fee of Rs. 1,000 (income up to Rs. 5 lakh) or Rs. 5,000, plus interest and loss of certain loss carry-forwards. See our guide on belated, revised and updated returns.

Documents to keep ready

PAN linked with Aadhaar, plus mobile number and email linked to your e-filing account.
Pre-validated bank account for refund credit.
Form 16 from every employer and Form 16A where applicable.
Form 26AS, AIS and TIS downloaded from the e-filing portal.
Interest certificates, dividend statements and rent details.
Capital gains statements from brokers, mutual fund platforms or property sale documents.
Deduction proofs for the old regime: 80C, 80D, HRA, home-loan interest, NPS, donations, education-loan interest.
Advance tax and self-assessment tax challans.

Which ITR form applies to you?

Form	Broadly suitable for (AY 2026-27)
ITR-1 Sahaj	Resident individuals with income up to Rs. 50 lakh from salary or pension, up to two house properties, other sources, agricultural income up to Rs. 5,000 and 112A long-term gains up to Rs. 1.25 lakh.
ITR-2	Individuals and HUFs without business income: larger capital gains, more properties, foreign assets or income, NRI and RNOR cases, directors and unlisted shareholders.
ITR-3	Individuals and HUFs with business or professional income reported with regular books, including freelancers claiming actual expenses and F&O traders.
ITR-4 Sugam	Eligible residents with presumptive income under sections 44AD, 44ADA or 44AE and total income up to Rs. 50 lakh.

Older forms ITR-2A and ITR-4S were discontinued years ago; ITR-4S was replaced by ITR-4 Sugam. If you are unsure, see which ITR form applies to individuals.

Old vs new tax regime: decide before you file

For FY 2025-26 the new tax regime is the default for individuals, HUFs and most other non-corporate taxpayers. It offers lower slab rates, a Rs. 75,000 standard deduction for salaried taxpayers and an enhanced section 87A rebate that makes income up to Rs. 12 lakh effectively tax-free for many residents, but it drops most exemptions and deductions. The old regime keeps HRA, LTA, 80C, 80D, home-loan interest on self-occupied property and other claims, with higher slab rates. Salaried taxpayers can choose the regime each year directly in the return; taxpayers with business or professional income must follow Form 10-IEA rules to opt out of the new regime and face restrictions on switching back. Run both computations before submitting, because the regime choice in a belated return is restricted.

Equally important is reconciliation. AIS and Form 26AS now capture salary, interest, dividends, securities trades, property transactions and foreign remittances. If the figures in your return differ materially from AIS without explanation, the return may be flagged for a mismatch notice. Reconcile first, give AIS feedback for wrong entries, and keep proofs for every difference.

Step-by-step ITR filing process

Collect income documents and download Form 26AS, AIS and TIS.
Choose the right ITR form based on your income sources and residential status.
Compare the old and new tax regimes with our income tax calculator.
Reconcile Form 16, AIS and Form 26AS before filing; raise AIS feedback for wrong entries.
Report all taxable income, deductions, bank accounts and tax payments correctly.
Pay any self-assessment tax before submitting the return.
Submit on the e-filing portal and e-verify within 30 days.

Examples

Salaried employee with one Form 16

Usually files ITR-1 if eligible. Still checks interest income in AIS, regime selection and refund bank validation before the 31 July 2026 due date.

Salary plus mutual fund gains

112A long-term gains up to Rs. 1.25 lakh can stay in ITR-1; larger or short-term gains push the taxpayer to ITR-2 with full capital gains schedules.

Freelancer with client TDS

Chooses ITR-4 if presumptive conditions under section 44ADA fit, or ITR-3 to claim actual expenses. Matches client TDS with Form 26AS before filing.

Common mistakes to avoid

Copying Form 16 alone and ignoring bank interest, dividends or AIS entries.
Choosing a tax regime without comparing both, especially with HRA, 80C or home-loan interest.
Using the wrong ITR form, which can make the return defective.
Forgetting to pre-validate the refund bank account.
Submitting the return but never verifying it, which makes it invalid.
Missing self-assessment tax and receiving an interest demand later.

After filing: verify within 30 days

The Income Tax Department requires e-verification or ITR-V submission within 30 days of filing. The fastest options are Aadhaar OTP, net banking or a pre-validated bank account EVC. If you cannot e-verify, send the signed ITR-V by ordinary or speed post to Centralized Processing Centre, Income Tax Department, Bengaluru - 560500, Karnataka.

Get expert help to file your ITR now

Related current ITR guides

File ITR Online AY 2026-27 filing steps and examples Old vs New Regime Compare slabs, deductions and examples Tax & Refund Calculator Estimate tax, refund or extra payable AIS/Form 26AS Mismatch Fix TDS, income and refund mismatches Belated, Revised & ITR-U Know which correction route applies Which ITR Form? ITR-1, ITR-2, ITR-3 or ITR-4 Rs 12 Lakh Tax-Free Section 87A rebate rules and examples Income Tax Act 2025 What changes from 1 April 2026

More AY 2026-27 tax guides

Save tax: Home loan benefits · NPS (80CCD) · Donations (80G) · Education loan (80E) · Interest income (80TTA/80TTB) · Form 15G/15H · Capital gains exemptions (54/54F/54EC)

Investors and traders: F&O and intraday tax · ESOP and RSU tax · Share buyback tax · Foreign income and Schedule FA · Gift tax (56(2)(x)) · HUF taxation

Calculators and tools: Income tax calculator · Advance tax calculator · 80C tax-saving calculator · NPS calculator · Gratuity calculator · EPF calculator · Crypto tax calculator · HRA calculator

Filing and compliance: Section 87A rebate · Marginal relief · Form 10-IEA · PAN-Aadhaar link · AIS and TIS · ITR-U updated return · Discard ITR and condonation · TDS on rent and property · Income Tax Act 2025

Frequently asked questions

Q. What is the last date to file ITR for FY 2025-26 (AY 2026-27)?

For AY 2026-27, ITR-1 and ITR-2 are generally due by 31 July 2026. The Income Tax Department FAQ also indicates 31 August 2026 for non-audit business cases. Audit cases are due by 31 October 2026 and belated returns can be filed up to 31 December 2026.

Q. Which ITR form should I use for FY 2025-26?

ITR-1 suits eligible resident individuals with income up to Rs. 50 lakh, including small 112A long-term gains up to Rs. 1.25 lakh. ITR-2 covers larger capital gains, foreign assets and NRI cases. ITR-3 is for business or professional income, and ITR-4 for eligible presumptive taxpayers under sections 44AD, 44ADA or 44AE.

Q. Can I file ITR without Form 16?

Yes. Use salary slips, bank statements, Form 26AS and AIS/TIS to reconstruct salary and TDS. If employer TDS is missing in Form 26AS, ask the employer to correct its TDS return first.

Q. What if AIS shows incorrect income?

Submit AIS feedback, keep supporting documents and report the correct taxable income in your return rather than blindly copying AIS.

Q. What if I miss the due date?

A belated return can be filed up to 31 December 2026 with late fee and interest. After that, an updated return (ITR-U) may be available subject to conditions.

Q. Is the new tax regime compulsory?

No. It is the default, but eligible taxpayers can opt for the old regime while filing; business taxpayers must follow Form 10-IEA rules.

Q. What happens if I do not verify my ITR within 30 days?

If verification happens after 30 days, the verification date is treated as the filing date and late-filing consequences may apply. A return that is never verified is treated as invalid, though a condonation request can be made for genuine delays.

Q. How do I know whether I will get a refund or need to pay tax?

Compare your final tax liability with TDS, TCS, advance tax and self-assessment tax already paid. If taxes paid exceed the liability you may get a refund; otherwise additional tax is payable before submission.

Sources reviewed

This guide reflects rules for FY 2025-26 (AY 2026-27) as on 10 June 2026. Complex cases involving notices, foreign assets, VDA, audit or treaty relief should be reviewed by a tax expert before filing.