File Your Income Tax Return Online: CA-Reviewed ITR Filing

An income tax return (ITR) is the form in which you report your income, deductions and taxes already paid for a financial year to the Income Tax Department. Today almost everyone has to file income tax return online on the department's e-filing portal, incometax.gov.in, and verify it within 30 days. IMAK Advisory, an ICAI-registered CA firm in Bengaluru, helps individuals, professionals, businesses and NRIs across India prepare, review and file their returns correctly and on time.

Most problems with a return start long before the submit button: the wrong ITR form, income in the Annual Information Statement (AIS) that was left out, a Form 16 that does not match Form 26AS, a missed tax return last date, or a regime choice that cannot be changed later. This page explains how to file income tax return online step by step, which form applies to you, how to get your Form 16 and Form 26AS, what replaced Form 15G and Form 15H, every current ITR due date, and where a chartered accountant's review saves you trouble.

• Salaried employees, pensioners and people with more than one employer in a year
• Investors with capital gains from shares, mutual funds, property or ESOPs
• Freelancers, consultants and small businesses under presumptive taxation
• Partnership firms, LLPs and companies, including audit cases
• NRIs with rent, interest or property sales in India
• Late, revised and updated returns, and returns flagged as defective

A return is your own statement of income for the year. It lists salary, house property, business or professional income, capital gains and other sources such as interest, claims the deductions you are entitled to, shows the taxes already deducted or paid, and works out whether you owe more or are due a refund.

You Must File If Any of These Apply

• Your total income before deductions is above the basic exemption limit for your age and chosen tax regime
• You are a company or a partnership firm or LLP, whatever the income or loss
• You hold any asset or bank account outside India, or have signing authority over one, as a resident
• You deposited ₹1 crore or more in one or more current accounts during the year
• You deposited ₹50 lakh or more in savings accounts during the year
• You spent more than ₹2 lakh on foreign travel, or more than ₹1 lakh on electricity, during the year
• Your business turnover exceeded ₹60 lakh, or professional receipts exceeded ₹10 lakh
• Tax deducted or collected at source on your income was ₹25,000 or more (₹50,000 for senior citizens)
• You want to claim a refund or carry forward a loss

Even when filing is not compulsory, a return is useful proof of income for visa applications, home loans and credit cards, and it is the only way to get back excess TDS.

Why a Return Still Needs Checking When the Portal Pre-Fills It

The e-filing portal pre-fills much of a return from your employer's TDS filings, bank reports and the AIS. Pre-filled data is a starting point, not a final answer. It can include duplicate entries, miss income that was never reported to the department, or show interest on a deposit that belongs to a joint holder. A review compares every pre-filled figure with your own records before you file.

Whether you do it yourself or with us, the process to file income tax return online follows the same sequence on the portal. People also search for this as "file incometax return online"; the steps are the same.

1. Collect your documents: Form 16, Form 26AS, AIS and Taxpayer Information Summary (TIS), bank interest certificates, capital gains statements, rent receipts and proofs of deductions.
2. Log in to the e-filing portal with your PAN or Aadhaar as the user ID and your password, or through net banking.
3. Go to e-File, then Income Tax Returns, then File Income Tax Return, and select the assessment year – AY 2026-27 for income earned in FY 2025-26.
4. Choose the filing mode (online), your status (individual, HUF or other) and the ITR form that fits your income.
5. Check the pre-filled data against your documents; add missing income and correct wrong entries.
6. Choose the old or new tax regime where the law allows a choice, and claim eligible deductions.
7. Pay any balance tax through the e-Pay Tax service and enter the challan details.
8. Preview the return, submit it and download the acknowledgement (ITR-V).
9. E-verify within 30 days using Aadhaar OTP, net banking, a pre-validated bank or demat account EVC, or a digital signature.

Steps five and six are where most errors happen, and where a chartered accountant's review adds the most value. Menus on the portal change from time to time; the order above reflects the portal as of November 2026.

ITR Login on the E-Filing Portal (itrlogin)

Many people search "itrlogin" when they want the ITR login page. The only official login is on incometax.gov.in, using your PAN or Aadhaar as the user ID. Check the secure access message you set up before entering your password, and never enter your password on a link received by SMS or email. IMAK Advisory is not the e-filing portal and has no separate login for your return. When we help you file income tax return online, we work through your own login during a screen-share or through the consent-based access routes the portal provides; we never ask you to email us your password.

Common Login Problems and Their Fixes

• Forgotten password: reset it with Aadhaar OTP, the registered mobile and email OTP, or net banking
• PAN not linked with Aadhaar: the PAN may be inoperative, which affects refunds and TDS rates; link it first
• Registered mobile number changed: update contact details in your profile after logging in with an alternative method
• Account locked after wrong attempts: wait for the lock period or use net banking login

Choosing the wrong form is one of the most common reasons a return is treated as defective. The form depends on who you are and the kinds of income you have.

If you are unsure between two forms, pick the one that can report all your income. A simpler form that leaves out a capital gain or a foreign account is not simpler in the long run.

The new tax regime is the default for individuals. It offers lower slab rates and, for FY 2025-26, a rebate that makes income up to ₹12 lakh effectively tax-free, plus a ₹75,000 standard deduction for salaried people. In exchange, most deductions – such as Section 80C investments, 80D health insurance and home loan interest on a self-occupied house – are not available. The old regime keeps those deductions at higher slab rates.

The choice of the old regime is generally available only in a return filed by the due date. If you file a belated return, you are usually taxed under the new regime. We calculate both before you file, so the decision is based on numbers, not on habit.

Form 16 is the TDS certificate your employer gives you for salary. Part A shows the tax deducted and deposited against your PAN, and Part B shows the salary break-up, exemptions and deductions your employer considered. Employers must issue it by 15 June after the end of the financial year.

Here is the honest answer to the common question of how to download Form 16 for salaried employees: you cannot download it yourself from the income tax portal. Your employer downloads Part A from the TDS portal (TRACES), adds Part B, signs it and shares it, usually through the HR or payroll portal or by email. What you can download yourself is Form 26AS and the AIS, which show the same TDS from the department's side.

If You Have Not Received Your Form 16

• Ask HR or payroll for the signed Form 16 for each employer you worked with during the year
• If you changed jobs, collect a Form 16 from each employer and make sure the second employer knew your earlier salary
• If the employer has deducted TDS but not deposited it, the credit will not appear in Form 26AS – raise it with the employer in writing
• You can still file using salary slips, Form 26AS and the AIS, but keep a record of your request to the employer

From tax year 2026-27 under the Income-tax Act, 2025, the salary TDS certificate is numbered Form 130 instead of Form 16. Certificates for salary paid up to March 2026 remain Form 16.

Form 26AS is your annual tax credit statement. It shows the TDS and TCS reported against your PAN, advance tax and self-assessment tax you paid, and refunds. The AIS goes further and shows interest, dividends, securities trades, property purchases and other transactions reported by banks and companies. The TIS is a short summary of the AIS used for pre-filling.

Form 26AS Download: Step by Step

1. Log in to incometax.gov.in.
2. Open e-File, then Income Tax Returns, then View Form 26AS, and accept the redirect to the TRACES website.
3. On TRACES, choose View Tax Credit (Form 26AS).
4. Select the assessment year and the format (HTML, text or PDF).
5. Download the file; the PDF is usually protected with your date of birth in DDMMYYYY format.

To get the AIS, use the Annual Information Statement option under Services on the portal. Download both before you file. If an entry is wrong – for example, a transaction that is not yours – submit feedback on the AIS rather than ignoring it.

Why Form 26AS and AIS Must Match Your Return

The department's systems compare every return with these statements. A gap between the income you report and the income in the AIS is the most common trigger for automated notices. Under the Income-tax Act, 2025 the annual tax statement is renumbered Form 168, but the logic of matching remains the same.

Form 15G/H were self-declarations that let you ask a bank or other payer not to deduct TDS on interest, dividends or similar income when your total tax for the year would be nil. Form 15G was for individuals below 60 and Form 15H for senior citizens aged 60 or above.

From 1 April 2026, under the Income-tax Rules, 2026, Form 15G and Form 15H have been replaced by a single declaration, Form 121, which any eligible taxpayer can use regardless of age. Each declaration gets a unique identification number linked to your PAN, and payers report these declarations to the department.

What This Means for Your ITR

• Give Form 121 only if your final tax liability for the year will genuinely be nil; a wrong declaration can attract penalty and scrutiny
• Submit it early in the year, ideally in April, to each bank or payer, so that TDS is not deducted in the first quarter
• If TDS was already deducted, you can claim it back only by filing an income tax return
• Report the interest in your return even when no TDS was deducted – it still appears in the AIS
• Keep your PAN active and linked with Aadhaar, or TDS may be deducted at a higher rate

The tax return last date depends on whether your accounts need an audit and which form you file. For income earned in FY 2025-26, the dates are below.

If you searched for the ITR return last date or the ITR duedate for your case, use this table and check whether an audit applies to you. When a date is extended, the department announces it on its website; we confirm the current date before filing.

Last Date to File Tax Return If You Missed the Due Date

The last date to file tax return for AY 2026-27 after missing the original date is 31 December 2026, as a belated return. A belated return is still a valid return, but it costs more: a late filing fee that depends on your income, interest on any unpaid tax, the loss of the right to carry forward most losses, and in most cases the loss of the option to choose the old regime. After 31 December 2026, the only route is generally an updated return, which carries additional tax and cannot be used to claim a refund or report a loss.

ITR Last Date 2024: What Applied for AY 2024-25

Many people still search for the ITR last date 2024, usually because they missed it. For income earned in FY 2023-24, the dates were:

All of these dates have passed. If you did not file for AY 2024-25, the remaining route is usually an updated return within the time limit the law allows, with additional tax; and if you have received a notice for that year, reply to the notice first.

A return is complete only after it is verified. If you do not verify within 30 days, the return is treated as not filed. Once verified, the Centralised Processing Centre checks it and sends an intimation by email showing whether the department agrees with your figures.

• Refunds are paid only to a bank account that is pre-validated on the portal and linked to your PAN
• If the intimation shows a demand, compare it with your return before paying – many demands come from TDS mismatches
• A notice saying the return is defective must be answered within the time given, usually 15 days
• Keep the acknowledgement, computation and documents for at least as long as the department can reopen the year

• PAN, Aadhaar and login details for the e-filing portal
• Form 16 from each employer, and Form 16A or other TDS certificates for non-salary income
• Form 26AS, AIS and TIS downloaded for the right year
• Bank statements and interest certificates for all accounts, including fixed deposits
• Capital gains statements from brokers and mutual funds, and purchase and sale deeds for property
• Rent receipts, home loan interest certificate and proofs of 80C, 80D and other deductions if you choose the old regime
• Details of foreign assets, foreign income and tax paid abroad
• Books of account or a summary of receipts and expenses for business or professional income
• Last year's return and any notices received

The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the Income-tax Act, 1961. Income earned up to 31 March 2026 – the AY 2026-27 returns being filed now – is still governed by the 1961 Act. From tax year 2026-27, returns are filed under Section 263 of the new Act, which brings original, belated, revised and updated returns into one section. The forms you deal with most are also renumbered.

During the changeover, your employer, bank and broker may use either set of numbers depending on the year. We map the old and new references for each client so that nothing is reported twice or missed.

We do not publish fees. Our team shares the exact total after reviewing your documents. The factors that decide it are:

• The ITR form and the number of income sources
• Capital gains: number of transactions, property sales, ESOPs and foreign shares
• Business or professional income and whether books need to be prepared
• Whether a belated, revised or updated return is needed, or a notice must be answered
• Whether you need tax planning for the current year alongside the return

Taxes, interest and any late fee are paid by you directly to the government; they are separate from our professional fees.

Two Employers in One Year

Priya changed jobs in October. Neither employer knew about the other's salary, so each deducted TDS as if her income were lower than it really was. Her combined salary pushed her into a higher slab, leaving tax payable at filing time. The work involved combining both Form 16s, checking Form 26AS, choosing the better regime and paying the balance tax before filing, so that interest stayed as low as possible.

A Retired Couple With Fixed Deposit Interest

A retired couple had fixed deposits in two banks. One bank deducted TDS because no declaration had been given; the other did not. Their total income was below the taxable limit after the senior citizen benefits. The work involved filing returns to claim the TDS back, reporting all interest shown in the AIS, and explaining how to submit Form 121 at the start of the next year so that TDS would not be deducted unnecessarily.

A Freelance Designer Under Presumptive Taxation

A designer working for clients in India and abroad received payments with TDS from some clients and none from others. Her receipts qualified for the presumptive scheme for professionals. The work involved reconciling receipts with the bank statement and the AIS, choosing ITR-4 after checking the eligibility conditions, and reviewing GST registration needs because some receipts were from export of services.

• Filing ITR-1 when capital gains, foreign assets or a second house property require ITR-2
• Ignoring interest on savings accounts and fixed deposits because no TDS was deducted
• Claiming old-regime deductions in the new regime
• Not reporting exempt income, such as agricultural income or tax-free interest, where the form asks for it
• Missing the 30-day verification, so the return is treated as not filed
• Entering a bank account that is not pre-validated, which blocks the refund
• Copying last year's return without checking this year's AIS
• Assuming that a return filed by an employer's tool or an app was reviewed by anyone
• Leaving filing to the last day, when the portal is slow

Most of these mistakes happen when people file income tax return online in the last few days before the due date, without time to compare the return with the AIS.

NRIs and Returning Residents

Residential status decides what is taxable in India, so it is checked first, from travel days. NRIs usually need ITR-2 for rent, interest or capital gains in India, may claim relief under a tax treaty, and often need a lower deduction certificate before selling property.

ESOPs, Foreign Shares and Foreign Bank Accounts

Shares of a foreign parent company, foreign bank accounts and foreign retirement accounts must be reported in Schedule FA by residents, even when there is no income from them. Missing this schedule can attract penalties under the black money law, separate from income tax.

Capital Gains From Property or Shares

Property sales need the purchase cost, improvement costs, the right holding period and any reinvestment exemption claimed. Share and mutual fund gains need the broker's statement and the correct split between short-term and long-term gains.

Filing on Behalf of a Person Who Has Died

When a family member passes away, their return for the year still has to be filed by the legal heir after registering as a representative on the portal. We handle this gently and at your pace, and ask only for the documents the portal requires.

Returns Called Defective or Selected for Verification

If the department says a return is defective, or asks for verification of a high-value transaction, the response must be filed within the time given. We compare the notice with your return and prepare the reply.

• We are not the Income Tax Department and cannot speed up processing or release a refund
• We do not guarantee a refund or its amount – the department decides after processing
• We do not file a return with income we know is missing or deductions we cannot support
• We do not ask for your portal password by email or chat
• We do not issue Form 16 to employees – only the employer can
• We do not give investment advice or sell products to save tax

If your only income is salary from one employer and bank interest, your Form 16 matches Form 26AS and the AIS, and you are comfortable with the new regime, you can usually file income tax return online yourself as ITR-1, often in under an hour. The department's pre-filled return does most of the work. Come to us when you have capital gains, more than one employer, foreign assets, business or professional income, a notice, or a deadline you have already missed.

1. Ask your employer: has the full TDS been deposited, and is my Form 16 Part A from TRACES?
2. Ask your bank: what interest was credited and what TDS was deducted on each account and deposit?
3. Ask your broker or fund house: can I have a capital gains statement for the financial year?
4. Ask your landlord or tenant: is TDS on rent being deducted and deposited where it applies?
5. Ask yourself: did I hold any foreign asset, even for a day, during the year?

Your return contains your income, investments, bank accounts and family details. As chartered accountants, we are bound by ICAI's confidentiality rules. Documents are shared only with the team preparing your return, portal access happens through your own login or approved access routes, and we sign an NDA if you ask.

• Correct assessment year selected
• Right ITR form for all your income
• Every Form 16 and TDS certificate matched with Form 26AS
• Every AIS entry reported or corrected through feedback
• Regime chosen, and Form 10-IEA filed in time if you have business income and want the old regime
• Balance tax paid and challan entered
• Bank account pre-validated for refund
• Schedule FA completed if you held foreign assets
• Return verified within 30 days

Our only office is in Whitefield, Bengaluru, where clients can meet us in person. Because you file income tax return online, we work with individuals and businesses in every state and with NRIs abroad through secure document sharing and video calls. We do not have offices in other cities.

How do I file income tax return online?

Log in to incometax.gov.in, choose File Income Tax Return, select the assessment year and ITR form, check the pre-filled data, pay any balance tax, submit and e-verify within 30 days.

Which ITR form should a salaried person file?

Most resident salaried individuals with income up to ₹50 lakh and no capital gains beyond the small allowed limit file ITR-1. If you have capital gains, foreign assets or more than one house property, file ITR-2.

What is the tax return last date for AY 2026-27?

It was 31 July 2026 for ITR-1 and ITR-2 and 31 August 2026 for non-audit business cases. Audit cases have until 21 November 2026 and transfer pricing cases until 30 November 2026.

What is the ITR return last date if I missed the due date?

For AY 2026-27 you can file a belated return until 31 December 2026, with a late fee and some loss of benefits. After that, only an updated return is usually possible.

What was the ITR last date 2024?

For AY 2024-25, the due date was 31 July 2024 for non-audit cases and 15 November 2024 for audit cases after extension. Belated and revised returns were allowed until 15 January 2025 for resident individuals.

How can I download Form 16 for salaried employees?

Form 16 is issued by your employer, usually through the HR or payroll portal, by 15 June. Employees cannot download it from the income tax portal themselves, but can download Form 26AS and AIS to see the same TDS.

How do I download Form 26AS?

Log in to the e-filing portal, open e-File, Income Tax Returns, View Form 26AS, continue to TRACES and choose View Tax Credit. Select the year and format and download it.

Is Form 15G/H still valid?

No. From 1 April 2026, Form 15G and Form 15H have been replaced by Form 121, a single declaration for anyone whose tax liability for the year is nil.

What is the official ITR login page?

The only official ITR login is on incometax.gov.in, using your PAN or Aadhaar as the user ID. IMAK Advisory is not the portal and never asks for your password by email.

What happens if I do not verify my return?

A return not verified within 30 days of filing is treated as not filed. You can verify by Aadhaar OTP, net banking, a bank or demat account EVC, or a digital signature.

Can I change my return after filing it?

Yes, by filing a revised return. For AY 2026-27 you can revise until 31 March 2027, but a fee applies to revisions filed after 31 December 2026.

Should I choose the old or new tax regime?

It depends on your deductions. The new regime suits people with few deductions; the old regime can suit those with large 80C, 80D, HRA or home loan claims. We calculate both before filing.

Do NRIs need to file an income tax return in India?

An NRI must file if Indian income is above the exemption limit, and should file to claim a refund of excess TDS, for example on property sales or interest.

Will I get my refund faster if a CA files my return?

No one can speed up the department's processing. A correct return with a pre-validated bank account avoids the delays caused by mismatches and errors.

What changes for ITR under the Income-tax Act, 2025?

Returns for FY 2025-26 income are still filed under the 1961 Act. From tax year 2026-27, returns fall under Section 263 of the new Act, and forms such as Form 16, Form 26AS and Form 15G/H have new numbers.

Which documents should I send for ITR filing?

Send PAN, Form 16, Form 26AS, AIS, bank and capital gains statements, deduction proofs if you choose the old regime, and details of any foreign assets. Our document list above covers the rest.

Tax Planning · Tax Audit · Tax Notices and Appeals · NRI Taxation · TDS and TCS Compliance · TDS on Salary and Form 16 · International Taxation · Bookkeeping and Accounting

Share your Form 16, Form 26AS and AIS, or simply tell us what income you had during the year. Our team will review it and confirm the form, the due date that applies to you and what we need.

Contact Details

Office Address

IMAK Advisory, ITPL Main Rd, Pattandur Agrahara, Whitefield, Bengaluru, Karnataka 560066, India

Phone

+91 79798 50684 (call or WhatsApp)

Email

imakadvisoryteam@gmail.com

Sources: Income Tax Department e-filing portal and FAQs on the transition to the Income-tax Act, 2025 (incometax.gov.in); Income Tax Department press release of 1 April 2026; CBDT due-date extension for AY 2026-27 audit cases (News On AIR, 29 September 2026); CBDT Circular 21/2024 dated 31 December 2024 (AY 2024-25 belated and revised returns); Income-tax Rules, 2026 form changes (reported by Business Today, April–May 2026); TRACES (tdscpc.gov.in). Checked 1 November 2026.