How to File Your ITR Yourself in 2026 — A Step-by-Step Guide for Salaried Indians
Every year I see the same pattern in my office. January to June, nobody talks about taxes. July arrives, and suddenly everyone is panicking. WhatsApp messages flying around about CA fees, someone asking if the deadline has been extended, someone else claiming their colleague got a notice for filing late.
Most of this stress is unnecessary. For a salaried person with a straightforward income, filing your own ITR is not complicated. The Income Tax Department has made the portal reasonably functional. Most of your data is already pre-filled. If you have your Form 16, a clear head, and ninety minutes, you can do this yourself.
This guide covers the complete process for FY 2025-26 (AY 2026-27) — with the specific changes and deadlines that apply this year. The ITR filing window opened on April 1, 2026. Your deadline, if you’re a salaried individual filing ITR-1 or ITR-2, is July 31, 2026.
Don’t wait until July 29.
What this article covers
Important dates to mark right now
| Event | Date | Who it applies to |
| ITR filing opens | April 1, 2026 | All taxpayers |
| Deadline for salaried — ITR-1 and ITR-2 | July 31, 2026 | Salary, pension, one house property, investors |
| Deadline — ITR-3 and ITR-4 (non-audit) | August 31, 2026 | Business/professional income without audit |
| Belated return (with late fee) | December 31, 2026 | Missed the original deadline |
| Revised return | March 31, 2027 | Correcting a filed return (extended from Dec 31) |
| ITR-U (Updated return) | March 31, 2031 | Up to 4 years from end of AY 2026-27 |
One critical note: the belated return filed after July 31 attracts a late fee of up to ₹5,000 under Section 234F, plus interest at 1% per month on any unpaid tax under Section 234A. There is no benefit to waiting. File early, even if you think you might need to revise it later — a revised return is always allowed until March 31, 2027.
Which ITR form do you need? The quick answer for salaried people
Picking the wrong form is one of the most common and costly mistakes. The Income Tax Department treats it as a defective return and issues a notice.
ITR-1 (Sahaj) — use this if: Your total income is up to ₹50 lakh. Income sources are salary or pension, one house property, interest income, and other small sources. For AY 2026-27, you can now also include LTCG from listed equity or equity mutual funds up to ₹1.25 lakh in ITR-1 — previously this required ITR-2. No business income, no foreign assets, no foreign income.
ITR-2 — use this if: Income above ₹50 lakh. LTCG above ₹1.25 lakh. Multiple house properties. Foreign assets or foreign income. Directorship in any company. More than one source of salary in the year (you changed jobs and had two employers).
Most salaried Indians filing straightforwardly will use ITR-1. If you sold mutual funds or stocks during FY 2025-26 and the gains were under ₹1.25 lakh, you can still use ITR-1. Above that, switch to ITR-2.
What to gather before you start
Keep these ready before opening the portal. Hunting for documents mid-filing breaks your flow and increases the chance of errors.
- PAN card number — your user ID on the portal
- Aadhaar number (not enrolment ID — the 28-digit Aadhaar Enrolment ID is no longer accepted from AY 2026-27)
- Form 16 — from your employer. Part A shows TDS deducted and deposited. Part B shows your salary breakup and deductions. Should be available by June 15, 2026.
- Form 26AS — your tax credit statement. Shows all TDS deducted across all sources, advance tax paid, and high-value transactions. Download from the portal or via net banking (without logging into the tax portal — search your bank’s Tax Services section).
- AIS (Annual Information Statement) — more comprehensive than Form 26AS. Includes mutual fund transactions, dividend income, savings account interest, property transactions. Download from the portal under e-File — Income Tax Returns — View AIS.
- Bank account details (account number and IFSC) for refund, if applicable
- Investment proofs — 80C investments (EPF, PPF, ELSS, LIC), health insurance premiums under 80D, NPS contributions under 80CCD(1B)
- HRA documents — rent receipts and landlord PAN if you’re claiming HRA exemption
One important 2026 change: For deductions from 80C to 80U, the portal now requires you to select the specific clause and sub-section from a dropdown menu — you can no longer type freely. Know your deduction categories before you log in.
Step-by-step: filing ITR-1 on the income tax portal
The e-filing portal is at incometax.gov.in. If this is your first time, register using your PAN, Aadhaar, and a verified mobile number. If you’ve filed before, log in with your PAN and password.
Step 1 — Log in and go to e-File: After logging in, click ‘e-File’ in the top menu — then ‘Income Tax Returns’ — then ‘File Income Tax Return.’
Step 2 — Select AY and mode: Assessment Year: 2026-27. Mode of Filing: Online. Status: Individual. Click ‘Continue.’
Step 3 — Select ITR form: Choose ITR-1 if you meet the criteria above. The portal will show you a summary of why ITR-1 applies. Click ‘Proceed with ITR-1.’
Step 4 — Check pre-filled data: The portal pre-fills data from Form 26AS, AIS, and employer returns. Review every field carefully. Pre-filled data is often correct for salary and TDS but may miss interest income, dividend income, or small transactions. Add anything that’s missing.
Step 5 — Verify income details: The salary section pulls from your employer’s TDS filings. Cross-check with your Form 16. Any mismatch needs to be corrected manually. Enter any additional income — savings account interest, FD interest, dividend — under ‘Income from Other Sources.’
Step 6 — Select your tax regime: The portal asks you to confirm old or new regime for FY 2025-26. If you’ve already declared your regime to your employer for TDS, stick with the same. If you want to switch, you can — but calculate which saves more before clicking. New regime is default. Old regime requires you to opt in.
Step 7 — Enter deductions (old regime only): If you’re on the old regime, go to ‘Deductions’ and enter your 80C, 80D, HRA, NPS, and other claims using the dropdown menus. Each deduction now requires selecting the specific section and sub-section.
Step 8 — Verify tax computation: The portal calculates your total tax liability, TDS already deducted, and either the refund amount or balance tax payable. If there’s tax payable, pay it via Challan 280 (available on the portal) before submitting. If there’s a refund, it will come to the bank account you specify.
Step 9 — Review and submit: Preview your return. Check all figures one more time. Click ‘Submit.’ An acknowledgement number (ITR-V) is generated immediately. Save it.
Step 10 — e-Verify: This is the final mandatory step. Without e-verification, your ITR is not complete. Three easy options: Aadhaar OTP (instant, most common), net banking login, or Bank Account OTP. Do this immediately after submission — you have 30 days.
The AIS vs Form 26AS question — which one to trust?
Both documents exist on the portal and beginners often get confused about which one matters.
Form 26AS is the traditional tax credit statement. It shows TDS deducted and deposited against your PAN for FY 2025-26. This is the document you’ve always used, and it’s still valid and required for this filing year.
AIS (Annual Information Statement) is more comprehensive. It shows everything Form 26AS shows, plus mutual fund transactions, dividend income, savings interest, securities purchases, and property deals. It was introduced to help the department cross-check income sources.
Important 2026 update: From FY 2026-27 onwards, Form 26AS is being replaced by Form 168 under the new Income Tax Act 2025. For the current filing of FY 2025-26 returns, continue using Form 26AS. Form 168 is not yet applicable.
Cross-check: income declared in your ITR should match or exceed what’s in AIS. If AIS shows income you haven’t declared, the department will flag it. If something in AIS is wrong, submit feedback on the portal to mark it as incorrect before filing.
Five things that trip up salaried filers every year
1. Not declaring interest income: Savings account interest above ₹10,000 is taxable (80TTA deduction applies up to that limit). FD interest is fully taxable regardless of amount. Both appear in AIS. Not declaring them is one of the most common reasons for tax notices.
2. Forgetting the previous employer’s income: If you changed jobs during FY 2025-26, you have two Form 16s. Both salary amounts must be combined in one ITR. Your new employer may not have accounted for the old employer’s income when deducting TDS. This often results in tax payable at filing time.
3. Claiming HRA without landlord PAN: If your monthly rent was above ₹8,333 (annual rent above ₹1 lakh), landlord PAN is mandatory. Filing without it can result in the deduction being disallowed during scrutiny.
4. Using the wrong Aadhaar input: From AY 2026-27, only the 12-digit Aadhaar number is accepted. The 28-digit Aadhaar Enrolment ID is no longer valid on the portal. Ensure your Aadhaar is linked to your PAN before filing.
5. Not e-verifying: Filing without e-verifying leaves the ITR in a pending state. The tax department does not process unverified returns. E-verify immediately after submission using Aadhaar OTP. It takes thirty seconds.
What if you have mutual fund or stock market gains?
If you sold equity mutual fund units or stocks during FY 2025-26:
- LTCG (held more than 12 months) up to ₹1.25 lakh: You can now file ITR-1. No tax on this.
- LTCG above ₹1.25 lakh: Switch to ITR-2. Tax at 12.5% on the gains above the exemption limit.
- STCG (held less than 12 months): Always requires ITR-2. Taxed at 20%.
Your fund platform (Groww, Zerodha, etc.) generates a Capital Gains Statement at year end. Download it and use it to fill the capital gains schedule in ITR-2.
When does a CA actually make sense?
A CA is not necessary for most salaried people with straightforward income. You don’t need one if:
- Your only income is salary and interest
- You have no capital gains above ₹1.25 lakh from equity
- You have one employer for the full year
- You have no foreign income or assets
A CA is worth the fee if:
- You changed jobs and have complex TDS situations across employers
- You have significant capital gains from F&O trading (taxed as business income, requires ITR-3)
- You have foreign income or overseas assets
- You received ESOPs and are unsure how they’re taxed
- Your AIS shows income discrepancies you can’t explain
For everything else, the income tax portal is adequate. ClearTax’s free filing tool is another straightforward option that walks you through every section without needing to understand tax jargon.
What happens after you file?
Once you submit and e-verify, the department processes your return. This usually takes 2 to 6 weeks for straightforward cases. If a refund is due, it goes directly to your verified bank account.
Check your refund status at incometax.gov.in under e-File — Income Tax Returns — View Filed Returns. The status moves from ‘Submitted and pending verification’ to ‘Successfully verified’ to ‘Processed’ to ‘Refund issued’ if applicable.
If you spot an error after filing — a wrong figure, a missed deduction — file a revised return. You have until March 31, 2027 to do this for FY 2025-26. A revised return simply replaces the original one. There’s no penalty for revising.
I filed my first ITR myself in 2019. I remember being anxious about it. I spent two hours on a Saturday afternoon, cross-checked Form 16 with Form 26AS, clicked through the portal carefully, and submitted. The acknowledgement arrived instantly. The refund came in three weeks.
It wasn’t complicated. It was just unfamiliar.
This year, the portal is more capable than it was then, the pre-fill is more accurate, and you have until July 31. Start now, take your time, and you’ll be done before most people have even opened their Form 16.
Related reading on The Salary Investor:
- What is Form 16 and How Do You Use It to File Your Taxes?
- Old Tax Regime vs New Tax Regime: Which One Should You Pick in FY 2025-26?
- What is HRA and How Do I Claim It? A Simple Guide for Salaried Indians
- How to Read Your Salary Slip — Every Component Explained in Plain English
Disclaimer: ITR filing deadlines, rules, and procedures mentioned in this article are based on information available as of May 2026, sourced from the Income Tax Department portal (incometax.gov.in), ClearTax, BusinessToday (April 27, 2026), and Goodreturns (May 2026). Tax laws are subject to change; CBDT may issue notifications extending deadlines or modifying procedures. The 28-digit Aadhaar Enrolment ID restriction, Form 26AS applicability for FY 2025-26, and deduction dropdown changes are confirmed from ClearTax and Income Tax Department guidance. This article is for general educational purposes only and does not constitute tax or legal advice. Please consult a qualified CA or tax advisor for advice specific to your situation.
Sources:ITR filing AY 2026-27 — due dates, deadlines, and penalties (Goodreturns, May 2026) · ITR deadline July 31, 2026 for salaried — Budget 2026 staggered filing confirmed (BusinessToday, April 27, 2026) · ITR-1 AY 2026-27 — LTCG up to ₹1.25L now allowed, Aadhaar enrolment ID no longer accepted, deductions dropdown (ClearTax, 2026) · Form 26AS — applicable for FY 2025-26; replaced by Form 168 from FY 2026-27 (ClearTax, May 2026) · How to download Form 26AS through net banking without income tax portal login (LatestLY, May 14, 2026) · ITR filing FY 2025-26 — Section 234F late fee, belated return December 31, 2026 (ClearTax, April 2026) · Income Tax Department e-filing portal — ITR-1 and ITR-4 enabled for AY 2026-27 (Income Tax Department, May 2026)
He figured out most of what he knows about personal finance not from courses or advisors, but from years of reading, making mistakes, and fixing them. The Salary Investor is his attempt to save other salaried Indians the same time and money.
He is not a CA or a SEBI-registered advisor. He writes as a fellow salaried person who has been in the trenches — navigating EPF, ITR, 80C, salary slips, and market volatility.