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

A complete step-by-step walkthrough for filing your income tax return online on the e-filing portal. Covers which ITR form to choose, documents needed, common mistakes and how to verify your return.

Filing your income tax return is an annual obligation that most salaried employees in India dread. The forms look complicated, the portal can be confusing, and the fear of making a mistake keeps people paying accountants for what is, in most cases, a straightforward process.

This guide walks you through every step of filing your ITR online on the Income Tax e-filing portal. If you are a salaried employee with income from salary, one house property and other sources like savings account interest or fixed deposit interest, this is all you need. No chartered accountant required.

Who needs to file an ITR?

You must file an income tax return if any of the following applies to you in the financial year:

• Your gross total income before deductions exceeds Rs 3 lakh under the new tax regime or Rs 2.5 lakh under the old regime
• You want to claim a tax refund (TDS deducted was more than your actual tax liability)
• You hold assets outside India or have signing authority in a foreign bank account
• You have deposited more than Rs 1 crore in current accounts during the year
• You have spent more than Rs 2 lakh on foreign travel
• Your electricity bill exceeded Rs 1 lakh during the year

Even if your income is below the taxable limit, filing an ITR is a good practice. It serves as an income proof for visa applications, loan approvals and other financial transactions.

Which ITR form should salaried employees use?

Choosing the right form is the first decision and the one most people get confused about.

ITR-1 (Sahaj) is for salaried individuals with total income up to Rs 50 lakh from salary, one house property and other sources like interest. This covers the vast majority of salaried employees. You cannot use ITR-1 if you have capital gains, income from more than one house property, agricultural income above Rs 5,000, or if you are a director in a company.

ITR-2 is for individuals with income from capital gains (stock market, mutual fund redemptions, property sale), more than one house property, or foreign income. If you sold shares or redeemed mutual fund units during the year, you need ITR-2 even if the rest of your income is straightforward.

ITR-3 is for individuals with income from business or profession. Salaried employees with a side business or freelance income need this form.

For most salaried employees reading this guide, ITR-1 is the correct choice.

Documents you need before starting

Gather these before you log in to the portal. Having everything ready makes the process much faster.

Form 16 from your employer. This is the most important document. It contains your salary breakup, deductions claimed, TDS deducted and deposited, and your employer's TAN. Most employers issue Form 16 by mid-June.

Form 26AS and Annual Information Statement (AIS). Form 26AS shows all TDS credits against your PAN. The AIS is a more comprehensive document that includes high-value transactions, interest income from banks, dividend income, and other financial activities linked to your PAN. Both are available on the e-filing portal.

Bank statements or interest certificates. You need savings account interest from all bank accounts, FD interest, and any other interest income. Cross-check these with the AIS.

Investment proofs. If filing under the old regime, keep records of Section 80C investments (PPF, ELSS, life insurance premiums), Section 80D health insurance premiums, home loan interest certificates (Section 24), NPS contributions (Section 80CCD), and any other deductions you are claiming.

Aadhaar and PAN. Both must be linked. If they are not, link them first as there is a penalty for late linking. See our guide on how to link Aadhaar with PAN card.

Bank account details. You need the bank account number, IFSC code and bank name where you want the refund credited. Pre-validate this account on the e-filing portal.

Step-by-step filing process

Step 1: Log in to the e-filing portal

Go to the Income Tax e-filing portal at incometax.gov.in. Log in with your PAN as the user ID. If you are a first-time user, register using your PAN, Aadhaar and mobile number.

After logging in, the dashboard shows your profile, pending actions and quick links. Navigate to "e-File" in the top menu and select "Income Tax Returns" followed by "File Income Tax Return."

Step 2: Select assessment year and filing mode

Select the Assessment Year. For income earned in FY 2025-26 (April 2025 to March 2026), the assessment year is AY 2026-27. Choose "Online" as the filing mode. The offline mode requires downloading a utility, which is unnecessary for most salaried employees.

Step 3: Choose the ITR form

Select ITR-1 if you meet the criteria discussed above. The portal also provides a wizard that asks you a few questions about your income sources and recommends the appropriate form.

Step 4: Choose your tax regime

This is a critical decision. You need to select either the new tax regime or the old tax regime. The new regime has lower tax rates but does not allow most deductions. The old regime has higher rates but allows deductions under Sections 80C, 80D, 24 and others.

If your total deductions under the old regime exceed Rs 3.75 lakh to Rs 4 lakh (the exact break-even depends on your salary level), the old regime may save you more tax. Otherwise, the new regime is usually better. Use our income tax calculator to compare both regimes with your actual numbers. You can also read our detailed comparison in New Tax Regime FY 2026-27.

Step 5: Pre-fill your data

Click "Let's Pre-fill" or "Fetch Pre-filled Data." The portal pulls information from your Form 26AS, AIS and employer filings. This auto-fills your salary details, TDS amounts, bank interest and other data. Review every pre-filled field carefully. Errors in pre-filled data are common, especially for interest income from multiple bank accounts.

Step 6: Verify personal information

Check your name, date of birth, PAN, Aadhaar, address, employer details and bank account information. Update anything that is incorrect. Ensure your primary bank account is pre-validated for receiving refunds.

Step 7: Enter income details

Salary income. This is usually pre-filled from Form 16. Verify the gross salary, exemptions (HRA, LTA if claiming under old regime), and net taxable salary. If you are claiming HRA exemption, ensure the calculations are correct. Our HRA calculator can help you verify the exempt amount.

House property income. If you own a house, enter the rental income (if let out) or select self-occupied. For a self-occupied property with a home loan, enter the interest paid to claim deduction under Section 24 (up to Rs 2 lakh per year under the old regime).

Other sources. Enter savings account interest, FD interest, dividend income and any other income. Cross-check with your AIS. The portal pre-fills most of this, but verify the amounts match your records.

Step 8: Enter deductions (old regime only)

If you chose the old tax regime, enter your deductions:

• Section 80C (up to Rs 1.5 lakh): PPF contributions, ELSS investments, life insurance premiums, children's tuition fees, principal repayment of home loan, five-year FDs
• Section 80CCD(1B) (additional Rs 50,000): NPS contributions beyond the 80C limit
• Section 80D (Rs 25,000 to Rs 1 lakh): Health insurance premiums for self, family and parents
• Section 80TTA (up to Rs 10,000): Savings account interest deduction
• Section 24 (up to Rs 2 lakh): Home loan interest for self-occupied property

Under the new regime, you can only claim the standard deduction of Rs 75,000 and employer NPS contribution under Section 80CCD(2).

Step 9: Review tax computation

The portal calculates your total income, taxable income and tax liability. Compare this with your Form 16 Part B computation. The numbers should broadly match. If there is a significant difference, go back and check your entries.

If tax is payable (your tax liability exceeds TDS already deducted), you must pay the balance through the "Pay Tax" option before filing. If TDS exceeds your liability, you will get a refund.

Step 10: Verify and submit

Review the summary page one final time. The portal shows all income, deductions, tax computation and tax paid details. Once satisfied, click "Proceed to Validation." Fix any errors or warnings flagged by the system.

Click "Preview Return" to see the complete ITR as it will be filed. After review, click "Proceed to Verification."

Step 11: e-Verify your return

Filing is not complete until you verify the return. You have the following options:

• Aadhaar OTP: The fastest method. An OTP is sent to the mobile number linked to your Aadhaar. Enter it within the time limit.
• Net banking: Log in through your bank and the verification happens automatically.
• Digital Signature Certificate (DSC): Mostly used by businesses.
• Physical verification: Send a signed ITR-V to CPC Bengaluru by post. This is the slowest option and should be avoided.

Choose Aadhaar OTP for the quickest completion. Once verified, you will receive an acknowledgement with an ITR receipt number. Save this for your records.

Common mistakes to avoid

Not checking AIS for discrepancies. The Annual Information Statement may show transactions you do not recognise or amounts that are incorrect. If you disagree with an entry, you can submit feedback on the AIS before filing. Ignoring discrepancies can lead to notices from the tax department.

Forgetting to report all bank accounts. You must disclose all bank accounts held during the year (except dormant accounts). Missing a savings account means the interest from that account may not get reported, leading to a mismatch with the AIS.

Filing under the wrong regime without realising it. The default regime is now the new regime. If you want the old regime, you must explicitly opt for it. Switching after filing requires filing a revised return, and there are restrictions on how often you can switch if you have business income.

Not reporting capital gains. If you sold stocks, mutual funds or property during the year, those gains must be reported even if the amount is small. The AIS will show these transactions, and not reporting them triggers automated notices.

Missing the deadline. The due date for salaried individuals is usually 31 July of the assessment year. Filing after the due date attracts a late fee of Rs 1,000 (if income is below Rs 5 lakh) or Rs 5,000, plus you lose the ability to carry forward certain losses.

Not verifying the return. Your ITR is not processed until it is verified. Many people file but forget to e-verify, and the return becomes invalid after 30 days.

After filing: what to expect

Once verified, your return goes to CPC (Centralised Processing Centre) for processing. You will receive an intimation under Section 143(1) within a few months. This intimation confirms whether the tax department accepts your return as filed, has made adjustments, or has identified a demand or refund.

If a refund is due, it is credited to your pre-validated bank account. Refunds typically arrive within 30 to 60 days of processing but can take longer.

Keep your ITR acknowledgement, Form 16, and all supporting documents for at least seven years in case of any future scrutiny or audit.

Filing a revised return

If you discover an error after filing, you can file a revised return under Section 139(5). This can be done before the end of the relevant assessment year or before the completion of assessment, whichever is earlier. The revised return replaces the original one entirely.

Common reasons for revision include forgetting to report interest income from a bank account, claiming incorrect deductions, or choosing the wrong tax regime. There is no penalty for filing a revised return, so do not hesitate to correct genuine mistakes.

When to consider professional help

Most salaried employees with straightforward income can file on their own. Consider a chartered accountant if you have complex capital gains from multiple transactions, income from foreign sources, business or freelance income alongside salary, or if you have received a notice from the tax department.

For a simple salary-based return, the entire process takes 20 to 40 minutes once you have all documents ready. Start early, avoid the last-day rush, and you will find that ITR filing is far simpler than it appears.