How to File Your Income Tax Return (ITR) Online in India

The Step-by-Step Architecture of Income Tax Return (ITR) E-Filing

Filing your annual Income Tax Return on the official Income Tax Department portal (eportal.incometax.gov.in) is a statutory obligation for individuals whose gross total income exceeds basic exemption thresholds. Beyond legal compliance, filing a verified ITR is essential for obtaining visa approvals, securing home loans, and claiming refunds on excess TDS deducted throughout the financial year.

1. Selecting the Correct ITR Form

2. The Pre-Filing Document Reconciliation Protocol

• Reconcile Form 16 with Form 26AS: Verify that total salary income and tax deducted by your employer on Form 16 match the TDS ledger reflected on your Form 26AS.
• Audit the AIS / TIS Summary: Log in to the e-filing portal, navigate to 'Services' $ o$ 'Annual Information Statement (AIS)'. Check reported savings bank interest, dividend payouts, and securities transactions. If an entry is incorrect, submit feedback directly on the portal.
• Choose Your Tax Regime: The New Tax Regime (Section 115BAC) is the default regime, offering lower slab rates with a standard ₹75,000 deduction, but disallowing Chapter VI-A deductions (80C, 80D, HRA). Compare liabilities under both regimes before filing.

3. Step-by-Step Online Filing Execution

1. Log In and Start Filing: Access incometax.gov.in using your PAN and password. Navigate to 'e-File' $ o$ 'Income Tax Returns' $ o$ 'File Income Tax Return'. Select the relevant Assessment Year (AY) and choose 'Online Mode'.
2. Review Pre-Filled Schedules: The portal pre-populates salary, interest, and TDS data from employer filings and the AIS. Verify each schedule, add any missing deductions, and review the computed tax liability.
3. Pay Outstanding Dues or Confirm Refund: If taxes are owed, pay via the integrated e-Pay Tax payment gateway. If excess TDS was deducted, the portal calculates your tax refund.
4. Mandatory E-Verification: Complete e-verification immediately using an Aadhaar OTP sent to your linked mobile number, generating an official ITR-V acknowledgement.