How to File ITR Online: Step-by-Step Guide for Salaried

Q: Is it mandatory to file ITR if my income is below the taxable limit?

Not mandatory, but highly recommended. Filing ITR helps when applying for loans, visa applications, and claiming TDS refunds. It's also mandatory if you want to carry forward capital losses.

Q: Can I file ITR without Form 16?

Yes. Form 16 is helpful but not mandatory. You can use your salary slips, Form 26AS, and AIS to fill in the details. The portal pre-fills most salary data from your employer's TDS filings.

Q: What if I made a mistake in my filed ITR?

File a revised return (Section 139(5)) before December 31 of the assessment year. There's no penalty for revising.

Q: Do I need to file ITR if only TDS has been deducted and I have no tax payable?

If your gross total income exceeds the basic exemption limit (₹3 lakh under new regime, ₹2.5 lakh under old regime), you must file ITR regardless of whether tax is payable or not.

Q: How long should I keep ITR documents?

Keep all supporting documents for at least 7 years from the end of the relevant assessment year. The IT department can reopen cases up to 6 years back (10 years for undisclosed foreign income).

Filing your Income Tax Return (ITR) might seem intimidating, but for most salaried employees in India, it’s a straightforward 30-minute process on the Income Tax Department’s e-filing portal. If you have your Form 16 and a few other documents ready, you can file ITR-1 online without any CA or paid software.

This step-by-step guide walks you through the entire process of filing ITR online for the assessment year 2025–26 (financial year 2024–25), including which form to use, documents needed, and common mistakes to avoid.

Quick Answer: Most salaried individuals with income up to ₹50 lakh should file ITR-1 (Sahaj) on incometax.gov.in. You need Form 16 (from employer), Form 26AS/AIS (tax credits), and bank interest certificates. The deadline is July 31 of the assessment year. Late filing attracts a penalty of ₹1,000–₹5,000 under Section 234F. The portal pre-fills most data—you mainly need to verify and add any missing income or deductions.

Which ITR Form Should You Use?

ITR Form	Who Should Use
ITR-1 (Sahaj)	Salaried individuals with total income ≤ ₹50 lakh. Income from salary, one house property, other sources (interest, etc.), and agricultural income up to ₹5,000.
ITR-2	Salaried with capital gains (stocks, mutual funds, property sale), foreign income/assets, income > ₹50 lakh, or more than one house property.
ITR-3	Individuals with business/professional income (freelancers, consultants).
ITR-4 (Sugam)	Small business owners using presumptive taxation (Section 44AD/44ADA).

For most salaried employees: If your only income is salary + bank interest + one house property, and total income is under ₹50 lakh, use ITR-1. If you sold mutual funds or stocks during the year, you’ll need ITR-2.

Documents You Need Before Filing

Gather these before you start:

Form 16 (Parts A & B): Issued by your employer by June 15. Contains your salary details, TDS deducted, and deductions claimed. Understanding your payslip helps here.
Form 26AS: Your tax credit statement showing all TDS deducted by employer, bank, etc. Download from incometax.gov.in.
Annual Information Statement (AIS): Comprehensive statement showing all financial transactions (salary, interest, dividends, mutual fund purchases/sales, property transactions). Available on the e-filing portal.
Bank interest certificates: For savings account interest (Section 80TTA deduction up to ₹10,000) and FD interest.
Investment proofs (if not submitted to employer):
- Section 80C: PPF, ELSS, life insurance, home loan principal
- Section 80D: Health insurance premium receipts
- Section 10(13A): Rent receipts for HRA (if not claimed through employer)
Home loan interest certificate: From your bank, showing principal and interest paid (for Section 24b deduction)
Capital gains statement: From your broker/mutual fund platform (if you sold investments)

Step-by-Step: Filing ITR-1 Online

Step 1: Log In to the E-Filing Portal

Go to incometax.gov.in
Click “Login” → Enter your PAN as User ID
Enter your password (or set one up if first time)
Complete OTP verification on registered mobile/email

Step 2: Start New Filing

Go to e-File → Income Tax Returns → File Income Tax Return
Select Assessment Year: 2025–26 (for income earned in FY 2024–25)
Select filing mode: Online (recommended for ITR-1)
Select status: Individual
Select ITR form: ITR-1

Step 3: Choose Tax Regime

You’ll be asked to choose between the old and new tax regime. The new regime is the default from FY 2023–24 onwards. If you want the old regime (to claim deductions like 80C, HRA, 24b), you must explicitly opt for it.

Step 4: Verify Pre-Filled Data

The portal auto-fills data from your Form 26AS and AIS:

Personal Information: Verify name, PAN, address, bank account details
Salary Income: Cross-check with Form 16. Ensure gross salary, exemptions (HRA, LTA), and standard deduction (₹75,000 in new regime) are correct.
House Property: If you have a home loan, enter interest paid (up to ₹2 lakh deduction under old regime)
Other Sources: Bank interest (savings + FD), dividend income, etc.

Step 5: Enter Deductions (Old Regime Only)

If you chose the old regime, enter deductions:

80C: PPF, ELSS, LIC, EPF contribution, home loan principal (max ₹1.5 lakh)
80D: Health insurance premium (₹25,000 self + ₹25,000/₹50,000 parents)
80TTA: Savings account interest (max ₹10,000)
80E: Education loan interest (no limit)
24(b): Home loan interest (max ₹2 lakh for self-occupied)

Step 6: Verify Tax Computation

The portal calculates your total tax liability and compares it with TDS already paid (from Form 26AS):

Tax payable: If TDS < total tax, you'll need to pay the balance (self-assessment tax) before filing
Refund due: If TDS > total tax, you’ll get a refund (credited to your bank account in 30–45 days)

If you owe tax, pay it via e-Pay Tax on the portal (Challan 280) before proceeding.

Step 7: Pay Self-Assessment Tax (If Applicable)

Go to e-File → e-Pay Tax
Select “Income Tax” → Assessment Year 2025–26
Select “Self-Assessment Tax (300)”
Enter the amount and pay via net banking/UPI/debit card
Note the challan number—you’ll need it in the ITR form

Step 8: Submit and E-Verify

Review all details one final time
Click “Preview and Submit”
After submission, e-verify immediately using one of:
- Aadhaar OTP (most common—OTP sent to Aadhaar-linked mobile)
- Net banking (EVC through bank)
- DSC (Digital Signature Certificate)
If you don’t e-verify within 30 days, your ITR is treated as not filed

Important Deadlines

Event	Deadline	Penalty for Missing
ITR filing (no audit)	July 31, 2025	₹5,000 (₹1,000 if income < ₹5 lakh) under Section 234F
Belated return	December 31, 2025	₹5,000 penalty + interest on unpaid tax + can’t carry forward losses
Revised return	December 31, 2025	No penalty (correction of original return)
E-verification after filing	30 days from filing	ITR treated as never filed

Common Mistakes to Avoid

Not reporting all income: The AIS captures everything—bank interest, dividends, mutual fund redemptions. If you skip any, you’ll get a notice. Always cross-check AIS before filing.
Wrong ITR form: Using ITR-1 when you have capital gains → return will be defective. Check eligibility carefully.
Not claiming all deductions (old regime): Many forget 80TTA (savings interest), 80D (health insurance), or NPS (80CCD(1B) additional ₹50,000).
Mismatch with Form 26AS: If TDS in your return doesn’t match 26AS, the refund will be delayed or reduced. Ensure your employer/bank has filed correct TDS returns.
Forgetting to e-verify: Filing without e-verification within 30 days = not filed. Set a reminder.
Wrong bank account for refund: Ensure the bank account is pre-validated on the portal and linked to your PAN. Refunds fail if account details are incorrect.
Not disclosing exempt income: Agricultural income, PPF interest, and LTCG up to ₹1.25 lakh are exempt but must still be reported in the ITR.

After Filing: What to Expect

Acknowledgment: You’ll receive ITR-V (acknowledgment) via email immediately after e-verification
Processing: The IT department processes your return within 30–60 days
Intimation under 143(1): You’ll receive an intimation confirming your tax computation matches the department’s calculation (or showing differences)
Refund (if applicable): Credited directly to your bank account within 30–45 days of processing

Source: Income Tax Department, Government of India (incometax.gov.in)

FAQs

Is it mandatory to file ITR if my income is below the taxable limit?

Not mandatory, but highly recommended. Filing ITR helps when applying for loans (banks check ITR), visa applications, and claiming TDS refunds. It’s also mandatory if you want to carry forward capital losses to future years.

Can I file ITR without Form 16?

Yes. Form 16 is helpful but not mandatory. You can use your salary slips, Form 26AS, and AIS to fill in the details. The portal pre-fills most salary data from your employer’s TDS filings.

What if I made a mistake in my filed ITR?

File a revised return (Section 139(5)) before December 31 of the assessment year. There’s no penalty for revising. Go to e-File → Income Tax Returns → File Income Tax Return → select “Revised Return” under Section 139(5).

Do I need to file ITR if only TDS has been deducted and I have no tax payable?

If your gross total income exceeds the basic exemption limit (₹3 lakh under new regime, ₹2.5 lakh under old regime), you must file ITR regardless of whether tax is payable or not. Even if TDS covers your entire liability, filing is mandatory.

How long should I keep ITR documents?

Keep all supporting documents (Form 16, investment proofs, bank statements) for at least 7 years from the end of the relevant assessment year. The IT department can reopen cases up to 6 years back (10 years in case of undisclosed foreign income).

Conclusion

Filing ITR online is simpler than most people think—especially for salaried individuals using ITR-1. The e-filing portal pre-fills most of your data, and with Form 16 and AIS in hand, you can complete the process in under 30 minutes. Don’t wait until the last day (July 31)—file early to avoid server crashes, get your refund faster, and have time to correct any errors. If your tax situation is complex (multiple capital gains, foreign income, business income), consider consulting a CA, but for straightforward salary income, you absolutely can do it yourself.