The income tax return (ITR) filing window for FY 2025–26 (AY 2026–27) is now open, with July 31, 2026 as the due date for salaried taxpayers.
Although the Income Tax Act, 2025 has come into force from April 1, 2026, your return for FY 2025–26 must still be filed under the earlier framework. The e-filing portal has been updated, but the underlying filing process remains largely unchanged.
A key change this year is the introduction of two filing tabs on the income tax portal:
Selecting the wrong tab can result in incorrect pre-filled data and filing errors. Ensure you proceed with Tab 1.
Preparation reduces errors and speeds up filing. Gather the following:
From Employer
From Income Tax Portal
Deduction Proofs (Old Regime)
Banking Details
Additional Income Documents
Visit the income tax portal and log in using your PAN. First-time users must complete registration.
Choose “Income Tax Act, 1961 – AY 2026–27”.
Navigate:
e-File → Income Tax Returns → File Income Tax Return
Choose Individual.
| Income Profile | Applicable Form |
|---|---|
| Salary + 1 house property + interest (≤ ₹50 lakh) | ITR-1 |
| Salary + capital gains / multiple properties / income > ₹50 lakh | ITR-2 |
| Business/professional income | ITR-3 |
| Presumptive taxation (44AD/44ADA) | ITR-4 |
Typically:
✔ Income exceeds exemption limit
Carefully validate:
Avoid claiming TDS not reflected in Form 26AS.
AIS captures all financial transactions linked to your PAN.
Any income appearing in AIS but missing in your return may trigger scrutiny.
If opting for the old regime, claim:
Under the new regime, only limited deductions apply:
You can switch regimes at the time of filing.
Important constraint:
If filing after July 31, 2026 (belated return), the new regime becomes mandatory.
If there’s a tax shortfall:
If excess tax is paid:
Before submission, review:
Then submit the return.
A return is invalid without verification within 30 days.
Verification options:
| Return Type | Due Date |
|---|---|
| Individuals (ITR-1, ITR-2) | July 31, 2026 |
| Audit cases | October 31, 2026 |
| Belated/Revised return | December 31, 2026 |
| Updated return (ITR-U) | March 31, 2031 |
Post-verification, the return is processed within 15–60 days. You may receive:
Track status via:
e-File → Income Tax Return → View Filed Returns
Despite the introduction of the new tax law framework, filing your ITR for FY 2025–26 remains a familiar process. The only significant change is the two-tab portal structure—selecting the correct one is crucial.
Accuracy in reporting, reconciliation with AIS and Form 26AS, and timely e-verification are the three pillars of a smooth filing experience.
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