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How to file your income tax return

Filing your income tax return is more straightforward than it looks once you know the sequence. Here's a clear, step-by-step guide to filing your return correctly.

Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13

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  1. 1. Gather your documents
  2. 2. Download and reconcile your AIS and 26AS
  3. 3. Choose the right ITR form
  4. 4. File on the income tax portal
  5. 5. E-verify within the time limit
  6. Common questions

Quick answer

Gather your documents, pick the right ITR form, reconcile with your AIS, file on the portal and e-verify. Here's the step-by-step.

1. Gather your documents

Collect your Form 16 (if salaried), interest certificates, capital-gains statements, proof of deductions (80C, 80D and others), and your bank details. Having everything ready first makes the rest of the process quick and accurate.

2. Download and reconcile your AIS and 26AS

Before filing, review your AIS (full income view) and Form 26AS (tax credits). Reconcile your income and TDS against them — anything the department already knows must be reported, and every TDS credit should be claimed.

3. Choose the right ITR form

Pick the form that matches your income: ITR-1 for simple salary, ITR-2 for capital gains or multiple properties, ITR-3 for business with books, ITR-4 for presumptive income. Filing the wrong form can make the return defective.

4. File on the income tax portal

Log in to the income tax e-filing portal, select the assessment year, fill or verify the pre-filled details, choose your regime, enter income and deductions, and confirm the tax computed (paying any balance as self-assessment tax). Then submit.

5. E-verify within the time limit

Filing isn't complete until you verify the return — most easily via Aadhaar OTP, net banking or other electronic methods, within the prescribed window. An unverified return is treated as not filed, so don't skip this final step.

Common questions

1What documents do I need to file my ITR?

Form 16 (if salaried), interest and capital-gains statements, deduction proofs (80C, 80D, etc.), bank details, and your AIS/26AS. Gathering these first makes filing quick and accurate.

2Do I have to e-verify my return?

Yes — filing isn't complete until you e-verify , most easily via Aadhaar OTP or net banking, within the prescribed window. An unverified return is treated as not filed.

3How do I choose the right ITR form?

Match it to your income — ITR-1 for simple salary, ITR-2 for capital gains, ITR-3 for business with books, ITR-4 for presumptive. The wrong form can make your return defective.

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