How to File Your Income Tax Return (ITR) Online in India + What Happens on a Notice (2026)

How-To Guide · Income Tax

Updated for 2026 · Claw Editorial

To file your income tax return, log in at incometax.gov.in, pick the right ITR form, check the pre-filled data, pay any tax due, submit, and e-verify with Aadhaar OTP or EVC within 30 days. Most salaried filers finish by 31 July. You can then track refund and processing status on the same portal. If a notice or demand follows, the dispute moves to the Commissioner of Income Tax (Appeals), then the Income Tax Appellate Tribunal (ITAT). This guide covers both: the filing steps, and what happens if the department questions your return.

01Before you start

Filing an ITR is easier when your documents are ready. Most mistakes come from missing income, not from the portal itself.

Documents to keep ready

• PAN and Aadhaar: your PAN must be linked to Aadhaar for the return to work smoothly.
• Form 16: from your employer, if you are salaried.
• Bank and interest details: savings, fixed deposit and loan interest statements.
• Form 26AS and the Annual Information Statement (AIS): these show the tax deducted and the income reported against your PAN.
• Proofs for deductions: insurance, home loan, donations and similar items.

02Which ITR form applies to you

The right form depends on the type of income you earn and the kind of taxpayer you are. Using the wrong form can make the return defective.

Other forms (ITR-5, ITR-6, ITR-7) are for firms, companies and certain trusts and institutions. The eligibility limits and conditions change from year to year, so read the instructions for the form on the portal before you pick one.

03Steps to file your ITR online

You can file your ITR online for free on the official income tax e-filing portal. Follow these steps in order.

1. Open the portal. Go to incometax.gov.in. If you are new, register with your PAN. If you are already registered, log in (your PAN is your user ID).
2. Start a new filing. After login, go to the e-File menu, choose Income Tax Returns, then File Income Tax Return. Select the assessment year.
3. Select the mode and the form. Choose online filing and the status (individual, HUF or other). Pick the ITR form from the table above.
4. Review the pre-filled data. Your personal details, salary, interest and tax paid are often filled in for you. Check each figure against Form 16, Form 26AS and the AIS.
5. Fill in the rest. Add income that is not pre-filled, such as rent or capital gains. Claim your deductions. The portal calculates the tax.
6. Pay any balance tax. If tax is due after TDS and advance tax, pay it online through the portal before you submit.
7. Preview and submit. Check the summary once more, then submit the return.
8. E-verify. A return is not complete until it is verified. See the next section.

Many filers also use a chartered accountant or a tax filing app. That is fine, but the return is still yours, so you should read the summary before it is submitted.

04E-verification: the step people forget

An ITR that is filed but not verified is treated as not filed. This is the most common avoidable mistake.

You can e-verify in several ways on the portal:

• Aadhaar OTP: an OTP goes to the mobile number linked with your Aadhaar.
• EVC through net banking: log in to your bank and generate the code.
• EVC through a pre-validated bank account, demat account or bank ATM.
• Digital signature certificate (DSC), where it applies.
• Sending a signed ITR-V by post to the Centralised Processing Centre (CPC), Bengaluru.

The time limit to verify is 30 days from the date of filing. If you miss it, you can ask for condonation of delay and give a reason, but the return counts as verified only after the department approves.

05ITR due dates

Due dates depend on who you are. Dates for the 2026-27 assessment year (income of FY 2025-26) are below.

If you have missed the due date, you can still file a belated return, but a late fee and interest may apply, and some benefits can be lost. Due dates are sometimes extended by notification, so check the portal for the latest position.

06How to check ITR status and refund status

You can check your ITR status by logging in to the portal and opening the filed return under e-File. It shows whether the return is submitted, verified, processed or has a defect.

• Return status: check the Income Tax Returns section after you log in. Look for filed, verified and processed.
• Refund status: if you are due a refund, it is issued to your pre-validated bank account after processing. Make sure your bank account is validated and linked to your PAN.
• Intimation: once processed, you get an intimation under section 143(1) by email. Read it. It tells you if the department agrees with your numbers.

If the intimation shows a demand or a change from your figures, do not ignore it. You can accept it, ask for a rectification, or file a response. That brings us to notices.

07If you get a notice or a demand: the appeal ladder

Most returns end at the intimation. Some do not. If the department disagrees with you, the matter moves up a fixed ladder. Knowing the ladder helps you act on time.

The ladder, step by step

1. Section 143(1) intimation. This is the first processing result. If you disagree, you can file a rectification request or a response on the portal.
2. Scrutiny assessment. If your case is picked for scrutiny, you get a notice and must reply with documents and explanations before the Assessing Officer passes an order.
3. Appeal to the CIT(Appeals). If you are unhappy with the assessment order, you can appeal to the Commissioner of Income Tax (Appeals), generally within 30 days of the order being served.
4. Appeal to the ITAT. If you or the department are not satisfied with the CIT(A) order, either side can appeal to the Income Tax Appellate Tribunal, generally within 60 days of receiving the order.
5. High Court. A further appeal lies to the High Court, but only on a substantial question of law.

A tax dispute is won or lost on deadlines as much as on merits. Each step on the ladder has its own time limit.

These limits can be extended in some cases if you show a good reason, but you should never plan on that. Your facts may also need a lawyer or a chartered accountant. The notice section code and its time limits depend on the notice type, so read the notice carefully.

For a full explanation of how appeals move through the Tribunal, see how to track income tax appeals at the ITAT. If you manage many tax matters, see tax litigation management software in India.

08Where Claw fits

Filing your ITR does not need a legal tool. The portal and a tax professional are enough. Claw becomes useful only if the return turns into a dispute.

Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.

For tax matters, there are two jobs. First, tracking: Claw can follow a matter before the ITAT and other forums and send updates, calendar entries and cause list alerts by WhatsApp and email. Claw covers 9,102 forums including the ITAT. Second, research: you can search 30 crore+ judgments, with results in under 5 seconds, to find orders on your point. Claw has a free plan for individual advocates. Got an income-tax notice or an ITAT appeal? Create a FREE Claw account to track the matter and search 30 crore+ judgments including ITAT orders.

For a monthly view of litigation updates, you can also see our monthly litigation digest.

09Sources and further reading

Always confirm forms, dates and procedure on the official site.

• Income Tax e-filing portal: incometax.gov.in
• Claw: clawlaw.in

Last verified: October 2026. This guide is general information and not tax or legal advice. Rules, forms and due dates change, so check the portal or speak to a qualified professional for your case.

10Frequently asked questions