ITR Filing Guide for FY 2025–26 (AY 2026–27)

What Is Income Tax Return (ITR) Filing?

An Income Tax Return (ITR) is a form used by taxpayers to report relevant information about their income, deductions, taxes paid, and tax liability or refund to the Income Tax Department.

For FY 2025–26, the relevant return is filed for AY 2026–27. The Income Tax Department has clarified that the ITR for income earned during FY 2025–26 is filed under the Income Tax Act, 1961, even though the filing takes place after 1 April 2026.

Depending on your income and taxpayer category, your return may include details of salary, pension, business or professional income, house property, capital gains, interest income, deductions, TDS and other tax-related information.

How to File Income Tax Return Online in India

Taxpayers can file their ITR through the official Income Tax e-Filing portal.

The basic process is:

1. Visit the Income Tax e-Filing portal.
2. Log in using your PAN/User ID and password.
3. Select the relevant Assessment Year.
4. Select the applicable filing mode.
5. Select the correct ITR form.
6. Enter or verify your personal and income details.
7. Add deductions and tax-related information.
8. Validate the return.
9. Calculate and review your tax.
10. Preview and submit the return.
11. Complete the applicable e-verification process.

The exact options displayed can vary depending on the ITR form and taxpayer category.

Documents Required for ITR Filing

Before starting your ITR filing, keep the relevant documents and information ready.

Commonly required documents and information may include:

• PAN card
• Aadhaar details
• Form 16, where applicable
• Bank account statements
• Interest income details
• Form 26AS
• Annual Information Statement (AIS)
• TDS certificates
• Investment and deduction documents
• Capital gains statements, where applicable
• Business or professional income records, where applicable
• Previous ITR acknowledgement, where relevant

Not every taxpayer will require all of these documents. The documents required depend on your income sources and individual circumstances.

How to Download the ITR Utility from the Income Tax Portal

If you want to file your return using the offline method, you can download the applicable ITR utility from the Income Tax e-Filing portal.

For AY 2026–27, the Income Tax Department provides the relevant utilities through its official Downloads section. The portal currently provides the Common Offline Utility for ITR-1, ITR-2, ITR-3 and ITR-4, along with other applicable utilities.

Follow these steps:

1. Visit the official Income Tax e-Filing portal.
2. Go to Downloads.
3. Select Income Tax Returns.
4. Select Assessment Year 2026–27.
5. Choose the applicable ITR utility.
6. Download the utility.
7. Extract the downloaded ZIP file.
8. Open the utility and begin preparing your return.

Always download the latest utility available for AY 2026–27 because utilities and validation requirements can be updated.

How to File ITR Using the JSON Upload Method

The JSON upload method allows taxpayers to prepare their return using the applicable offline utility and then upload the generated JSON file to the Income Tax e-Filing portal.

After opening the utility, you can enter information manually or use available options to import pre-filled data.

The general process is:

Download utility → Import/enter data → Validate → Calculate tax → Generate JSON → Upload JSON → Verify ITR

Make sure that the JSON file is generated for the correct assessment year and applicable ITR form.

How to Generate JSON File for ITR Filing

After entering all the applicable information in the offline utility, carefully validate the return.

Check:

• Personal information
• Income details
• Deduction details
• TDS and tax information
• Bank account details
• Tax calculation
• Validation messages and errors

Once all applicable validations are completed successfully, generate the JSON file using the option provided in the utility.

The generated JSON file can then be uploaded to the e-Filing portal.

How to Upload JSON File on the Income Tax e-Filing Portal

After generating your JSON file, log in to the Income Tax e-Filing portal.

Select the relevant:

• Assessment Year – 2026–27
• Filing mode
• Taxpayer type
• ITR form

Proceed with the filing process and upload the JSON file generated through the applicable utility.

Review the imported information carefully before proceeding to validation and verification.

How to File ITR Using the Excel Utility

The Income Tax Department also provides Excel-based utilities for applicable ITR forms. The Department notes that a genuine, licensed version of Microsoft Excel 2016 or later with macros enabled is required for the Excel utilities.

The general process is:

1. Download the applicable Excel utility for AY 2026–27.
2. Extract the downloaded ZIP file.
3. Open the Excel utility.
4. Enter the required information manually or import available data.
5. Validate all applicable sections.
6. Calculate the tax.
7. Generate the JSON file.
8. Upload the JSON file to the e-Filing portal.
9. Complete the verification process.

Use the latest version of the utility available on the Income Tax Department website.

How to Import Pre-Filled Data While Filing ITR

Pre-filled data can make the ITR filing process easier because certain information may already be available through the Income Tax Department's systems.

Depending on the filing method, you can download or import the available pre-filled data into the applicable filing utility.

However, taxpayers should not blindly rely on pre-filled information. Carefully compare it with your Form 16, AIS, Form 26AS, bank statements and other relevant documents.

If you find any difference, investigate and report the information correctly in your ITR.

How to File Income Tax Return Online Step by Step

For taxpayers using the online filing method, the process generally follows these steps:

Step 1: Visit the Income Tax e-Filing Portal

Visit the official Income Tax e-Filing portal and log in using your PAN/User ID and password.

Step 2: Select “File Income Tax Return”

Go to:

e-File → Income Tax Returns → File Income Tax Return

Step 3: Select Assessment Year 2026–27

Since you are filing the return for income earned during FY 2025–26, select AY 2026–27.

Step 4: Select the Filing Mode

Select the applicable mode, such as online or offline, based on your requirements and the facilities available for your ITR form.

Step 5: Select the Taxpayer Type

Select the applicable category, such as Individual, HUF, Firm or other relevant taxpayer type.

Step 6: Select the Correct ITR Form

Choose the ITR form applicable to your income sources and taxpayer status.

Step 7: Enter or Verify Your Information

Review your personal details and verify the pre-filled information.

Step 8: Enter Income and Deduction Details

Provide details of your income, deductions, TDS, tax payments and other applicable information.

Step 9: Validate the Return

Review every applicable section and resolve any errors shown by the portal.

Step 10: Calculate Tax

Review the tax calculation and determine whether you have additional tax payable, a refund, or no further tax liability.

Step 11: Preview Your Return

Preview the complete ITR and carefully check the information before submission.

Step 12: Submit Your ITR

After confirming the information and resolving all applicable errors, submit your return.

Step 13: Complete E-Verification

Complete the applicable verification process after submitting the return.

How to Select the Correct ITR Form

Choosing the correct ITR form is one of the most important parts of filing an income tax return.

For AY 2026–27, the Income Tax Department provides different forms depending on the taxpayer and income sources.

For example, ITR-1 (Sahaj) is applicable to certain resident individuals with total income up to ₹50 lakh and specified sources of income. ITR-2 is generally applicable to individuals and HUFs who are not eligible to file ITR-1 and do not have business or professional income. ITR-3 applies to individuals and HUFs having business or professional income, subject to the applicable conditions. ITR-4 (Sugam) applies to eligible individuals, HUFs and firms using presumptive taxation under specified sections.

Always check the current eligibility conditions before selecting your form.

How to Validate Your ITR Before Submission

Before submitting your ITR, validate all applicable sections.

Validation helps identify:

• Missing information
• Incorrect entries
• Incomplete sections
• Calculation issues
• Other filing errors

Resolve all applicable errors and validate the return again before proceeding.

You should also compare your return with your supporting documents to ensure the information is accurate.

How to Calculate Tax While Filing Your ITR

Once you enter your income, deductions, TDS and other applicable tax information, the filing utility or online portal calculates the applicable tax position.

Your return may show:

• Tax payable
• Refund due
• No additional tax payable

Review the tax calculation carefully before submitting the return.

If tax is payable, ensure that the applicable tax payment requirements are completed before final submission.

How to E-Verify Your Income Tax Return

Submitting your ITR is not necessarily the end of the process. You also need to complete the applicable verification process.

The e-Filing portal provides different verification options depending on the taxpayer and return.

Complete verification promptly after filing and keep the acknowledgement safely for your records.

Different Methods of ITR Verification

Depending on the available options, ITR verification may be completed using methods such as:

• Aadhaar OTP
• Electronic Verification Code (EVC)
• Net Banking
• Bank Account
• Demat Account
• Digital Signature Certificate (DSC)
• ITR-V

The available verification methods can depend on the taxpayer and the type of return being filed.

How to Verify ITR Using Aadhaar OTP

If Aadhaar-based verification is available, select the Aadhaar OTP verification option.

An OTP is sent to the mobile number linked with Aadhaar. Enter the valid OTP on the e-Filing portal to complete the verification.

Make sure the mobile number linked with Aadhaar is active and accessible during the verification process.

How to Verify ITR Using EVC, Net Banking or Bank Account

Where available, taxpayers can use EVC or other supported electronic verification methods.

Depending on the option selected, you may receive an EVC through the registered mobile number or complete the authentication process through the relevant banking facility.

Follow the instructions displayed on the Income Tax e-Filing portal.

How to Verify ITR Using Digital Signature Certificate (DSC)

Certain taxpayers may be required or permitted to verify their ITR using a Digital Signature Certificate (DSC).

If DSC verification applies to you, use the prescribed DSC process and submit the digital signature through the applicable utility or e-Filing portal facility.

What Is ITR-V and How to Submit It?

ITR-V is the verification document associated with an income tax return when electronic verification has not been completed.

Where physical verification is applicable, taxpayers need to follow the Income Tax Department's current instructions for signing and sending ITR-V to the designated Centralized Processing Centre.

Always check the latest instructions on the official Income Tax portal before sending ITR-V.

What Happens If You Do Not E-Verify Your ITR?

Filing the return and verifying the return are separate steps. If you submit your ITR but fail to complete the applicable verification process within the prescribed requirements, the filing process may not be treated as successfully completed.

Therefore, after submitting your ITR, make sure that you complete the applicable verification process.

How to Resume a Saved Draft ITR

If you start your ITR filing online but do not finish it, the portal may save the information as a draft.

After logging in again, you can access the saved draft, review the information and continue the filing process.

This can save time because you do not necessarily have to enter all the information again.

Common Errors to Avoid While Filing ITR

Some common ITR filing mistakes include:

• Selecting the wrong ITR form
• Selecting the wrong Assessment Year
• Entering incorrect personal information
• Not checking pre-filled information
• Missing income from another source
• Incorrectly reporting TDS
• Not checking AIS and Form 26AS
• Incorrectly claiming deductions
• Failing to validate the return
• Uploading an incorrect JSON file
• Forgetting to complete e-verification
• Not keeping the acknowledgement safely

Taking time to review your return before submission can help prevent many avoidable errors.

Online ITR Filing vs Offline ITR Filing

Online ITR Filing

Online filing allows taxpayers to prepare and submit the return directly through the Income Tax e-Filing portal.

It can be convenient for taxpayers whose applicable ITR form and circumstances are supported by the online filing facility.

Offline ITR Filing

Offline filing involves downloading the applicable utility, entering or importing information, validating the return, generating a JSON file and uploading it to the e-Filing portal.

The Income Tax Department currently provides online and offline filing facilities for several ITR forms for AY 2026–27.

The appropriate method depends on your taxpayer category, ITR form and available filing facilities.

Frequently Asked Questions About ITR Filing

What is the Assessment Year for FY 2025–26?

The Assessment Year for income earned during FY 2025–26 is AY 2026–27.

Can I file my ITR online for AY 2026–27?

Yes. The Income Tax Department has enabled online and offline filing facilities for applicable ITR forms for AY 2026–27.

What is a JSON file in ITR filing?

A JSON file contains the return data generated through an applicable offline utility. It can be uploaded to the Income Tax e-Filing portal.

Can I import pre-filled data?

Yes, where the facility is available, taxpayers can download or import pre-filled data. However, all pre-filled information should be reviewed carefully.

Which ITR form should I use?

The correct form depends on your taxpayer category, income sources and other applicable conditions. For AY 2026–27, the Income Tax Department provides specific eligibility conditions for ITR-1, ITR-2, ITR-3, ITR-4 and other forms.

Is e-verification necessary after filing ITR?

Yes. After submitting your return, you should complete the applicable verification process according to the Income Tax Department's requirements.

What is the due date for ITR-4 for AY 2026–27?

The Income Tax Department's current FAQ states that the due date for filing ITR-4 for AY 2026–27 is 31 August 2026.

What happens if I miss the applicable filing due date?

A belated return may still be filed subject to the applicable provisions, late filing fee and other consequences. For AY 2026–27, the Income Tax Department states that a belated return may be furnished on or before 31 December 2026, or before completion of assessment, whichever is earlier, subject to the applicable provisions.

Conclusion

Filing an Income Tax Return for FY 2025–26 (AY 2026–27) becomes easier when you understand the complete process. Start by keeping your documents ready, checking your AIS and tax information, selecting the correct ITR form and choosing the appropriate online or offline filing method.

If you use the offline method, download the latest utility, import or enter your information, validate the return, calculate the tax, generate the JSON file and upload it to the e-Filing portal. If you use online filing, complete the return directly through the portal.

Finally, carefully review your return and complete the applicable e-verification process after submission.

For students and aspiring accounting professionals, understanding practical Income Tax, GST, Tally Prime and corporate accounting can be an important part of becoming job-ready. Learning how actual ITR filing works can help build practical knowledge that goes beyond theoretical accounting concepts.