Income Tax · E-Filing
Income Tax Return Form Online (India, 2026)
Almost every income tax return in India is now filed online on the official portal, and the process is free, but choosing the right form and paying any tax due online still trips people up. This guide explains how to file the return form online, which ITR form fits your income, and how to make an online tax payment, so you can finish the job in one sitting.
- Where: file free on the official portal at incometax.gov.in, logging in with your PAN.
- Form: ITR-1 for a simple salary; ITR-2, ITR-3 or ITR-4 for capital gains, business or presumptive income.
- Check: match pre-filled data with Form 16, Form 26AS and the AIS.
- Pay: self-assessment and advance tax through e-Pay Tax by net banking, card or UPI.
- Finish: e-verify the return, or it is treated as not filed.
- Deadline: usually 31 July for non-audit individuals for AY 2026-27.
01Where you file online
The official income tax e-filing portal is at incometax.gov.in. You log in with your PAN as the user ID. There is no fee to file on the portal; it is a free government service.
Before you start, check that your PAN is linked with Aadhaar and that your contact details and bank account are updated on the portal, since refunds are paid to a pre-validated bank account.
02Which ITR form to choose
The portal offers several ITR forms. Using the wrong one is a common reason a return is treated as defective. The usual choices for individuals:
| Form | Who it is for |
|---|---|
| ITR-1 (Sahaj) | Resident individual with salary, one house property and other income, within the income limit |
| ITR-2 | Individuals with capital gains or more than one house property, no business income |
| ITR-3 | Individuals and HUFs with business or professional income |
| ITR-4 (Sugam) | Presumptive business or profession under sections 44AD, 44ADA or 44AE |
If you are unsure, the portal often pre-selects a form based on your data, but you should still check it matches your income.
03Filing the form online, step by step
- Log in at incometax.gov.in using your PAN.
- Go to e-File, Income Tax Returns, File Income Tax Return.
- Select the assessment year (AY 2026-27 for income of FY 2025-26) and the mode, online.
- Choose your ITR form and your status (individual).
- Check the pre-filled data against your Form 16, Form 26AS and the AIS, and correct anything wrong.
- Pick your regime, new or old, and enter any remaining details.
- Review the tax summary, pay any balance tax, then submit.
Keep your documents ready first; the checklist is in documents required for ITR filing. Watch your deadline too, which is covered in the income tax ITR last date.
04Paying tax online
If your return shows tax payable, you pay it online before you submit, through the e-Pay Tax service on the portal.
- Self-assessment tax: the balance tax due at the time of filing.
- Advance tax: if your tax for the year is above a small threshold, you are expected to pay it in instalments during the year, as notified, rather than all at once at the end.
To pay, go to e-Pay Tax, enter your PAN, select the right assessment year and the type of payment, and pay by net banking, card or UPI. Save the challan, because the details go into your return.
Advance tax avoids interest
If you have income where tax is not fully deducted at source, for example interest, rent or capital gains, paying advance tax during the year avoids interest under the relevant sections. A quick mid-year check saves money.
05E-verify to finish
Submitting the form is not the end. You must e-verify the return, usually with an Aadhaar OTP, net banking or a pre-validated bank or demat account. The return is only treated as filed once it is verified.
If you do not e-verify within the time allowed, the return is treated as not filed, which can bring a late fee even though you submitted on time. Verify the same day to be safe.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
Filing the return form online is free on the government portal, and for a simple salary the steps above are enough. Claw Tax is for when you are not sure which ITR form fits, you have capital gains or business income, or you want it reviewed and filed without worry.
You choose an online income tax return filing service at a fixed, published price, a verified chartered accountant picks the right form and prepares the return, a Claw reviewer checks it, and it is filed and e-verified with reminders before the next due date. See the fixed prices at clawlaw.in/tax.
This is general information, not tax advice; a verified CA handles the specifics of your case.
07Frequently asked questions
How do I file my income tax return form online?
Log in at incometax.gov.in with your PAN, go to e-File then Income Tax Returns, select AY 2026-27 and the online mode, choose your ITR form, check the pre-filled data against your Form 16 and 26AS, pick your regime, pay any balance tax, submit, and then e-verify. The service is free on the official portal.
Which ITR form should I use?
ITR-1 (Sahaj) suits a resident individual with salary, one house property and other income within the income limit. ITR-2 is for capital gains or more than one house property without business income, ITR-3 for business or professional income, and ITR-4 (Sugam) for presumptive income under sections 44AD, 44ADA or 44AE.
How do I pay income tax online?
Use the e-Pay Tax service on the income tax portal. Enter your PAN, select the assessment year and the type of payment (self-assessment or advance tax), and pay by net banking, card or UPI. Save the challan, since its details are entered in your return.
What is advance tax and do I need to pay it online?
Advance tax is tax paid in instalments during the year, rather than all at the end, when your tax for the year is above a small threshold notified by the government. You pay it online through e-Pay Tax. Paying advance tax on income like interest, rent or capital gains avoids interest charges later.
Is filing on the government portal really free?
Yes. Filing your return on incometax.gov.in is a free government service. You may choose to pay a professional for help, but the portal itself does not charge a filing fee. You only pay the actual tax due, if any.
Do I have to e-verify after filing online?
Yes. The return is only treated as filed once it is e-verified, usually by Aadhaar OTP, net banking or a pre-validated bank or demat account. If you do not verify within the time allowed, the return is treated as not filed, which can bring a late fee even though you submitted it.