Income Tax Return filing law from 1 April 2026
The Income-tax Act, 2025 came into effect from 1 April 2026. Its general return-filing provisions are consolidated in section 263, covering the original return, belated return, revised return and updated return. The Department states that the fundamental structure of mandatory filing and return due dates remains broadly aligned with the earlier law.
Can I file ITR through Net Banking?
Yes, but the correct way to understand the facility is that Net Banking can be used to access the e-Filing portal securely. Once redirected from your bank to the Income Tax e-Filing dashboard, you use the normal File Income Tax Return service.
The Income Tax Department states that most major banks offer access to e-Filing through Net Banking. For the facility to work, the bank account generally needs to be validated on the e-Filing portal and nominated for Net Banking login.
Prerequisites before using Net Banking login
- You should be a registered user of the Income Tax e-Filing portal.
- Your PAN should be linked with the bank account used for Net Banking login.
- The bank account should be validated in your e-Filing profile.
- The account should be nominated/enabled for Login through Net Banking.
- You should have active Net Banking credentials for the selected bank.
- The Department's manual states that you should have logged into the bank's Net Banking service at least once before using it for e-Filing access.
How to log in to Income Tax e-Filing through Net Banking
- Open the e-Filing portal.
Visit www.incometax.gov.in and click Login. - Choose Net Banking.
On the login page, select Net Banking under the available account-access options. If e-Filing Vault Higher Security is enabled, the sequence may include your regular e-Filing credentials first. - Select your bank.
Choose the bank whose validated account has been nominated for Net Banking login. - Continue to the bank website.
Read the portal disclaimer and proceed to your bank's Net Banking site. - Authenticate with your bank.
Enter your bank's Net Banking user ID/password and complete any authentication required by the bank. - Select Income Tax e-Filing.
Locate the Income Tax e-Filing link in the bank's Net Banking menu. Navigation differs from bank to bank. - Return to the e-Filing dashboard.
After successful authentication, you are redirected to the Income Tax e-Filing portal.
How to file the Income Tax Return after login
- Open the return-filing service.
From the dashboard, go to e-File → Income Tax Returns → File Income Tax Return. - Select the relevant year.
Choose the Assessment Year or Tax Year shown by the portal for the return you are filing. - Choose Online or Offline mode.
The portal supports online filing for eligible forms and offline preparation/upload through the official utility where applicable. - Start or resume filing.
If a saved draft exists, choose Resume Filing. Otherwise select Start New Filing. - Select taxpayer status.
Choose Individual, HUF or another status applicable to the return. - Select the correct ITR form.
Choose the form applicable to your income and taxpayer category. Do not select a form only because it is simpler. - Review pre-filled information.
Check personal details, income, tax deductions, TDS/TCS, advance tax, self-assessment tax and bank details against your records. - Complete all relevant schedules.
Enter or correct the information required for your return and disclose all reportable income, assets or other particulars applicable to you. - Review tax computation.
Check tax liability/refund. If tax is payable, use the e-Pay Tax service and ensure the payment details are correctly reflected in the return. - Validate and submit.
Resolve validation errors, preview the return and submit it on the portal. - Verify the ITR.
Complete e-Verification using Aadhaar OTP, EVC, Net Banking, DSC or another permitted method, or use signed ITR-V where applicable.
Online filing vs Offline Utility
| Method | How it works | Suitable when |
|---|---|---|
| Online filing | Prepare, review and submit the return directly through the e-Filing portal. | The relevant ITR form and taxpayer situation are supported online. |
| Offline Utility | Prepare the return using the official utility and upload the generated return data through the portal. | The applicable form/workflow requires or is better suited to offline preparation. |
Bank account validation and refund nomination
The Department's My Bank Account service lets registered taxpayers add and pre-validate bank accounts, nominate a validated account for Income Tax refund, enable or disable EVC where supported, and nominate a validated account for Net Banking login.
For smoother filing and refund processing, verify that the bank account details in your profile are current and that at least one eligible account is validated and nominated for refund.
Net Banking login is different from paying Income Tax
Do not confuse Login through Net Banking with Tax Payment through Net Banking. They are separate e-Filing services:
| Service | Purpose |
|---|---|
| Login through Net Banking | Uses your bank's authenticated Net Banking session as a gateway to access the e-Filing account. |
| e-Pay Tax through Net Banking | Uses Net Banking of an authorised bank to pay Income Tax, advance tax, self-assessment tax or other eligible direct-tax liabilities. |
Verify your return after filing
Return filing is not complete merely because the ITR has been uploaded. Where verification was not completed immediately, the current Income Tax Department guidance generally requires verification within 30 days from the filing date. Electronic verification methods include Aadhaar OTP, EVC through eligible bank/demat accounts, Net Banking and DSC, subject to applicable requirements.
Common mistakes to avoid
- Selecting the wrong Assessment Year/Tax Year.
- Choosing an ITR form that does not cover your income sources.
- Relying only on pre-filled data without checking AIS, TIS, Form 26AS, TDS certificates and your own records.
- Forgetting to add or validate an eligible bank account for refund.
- Paying self-assessment tax but failing to reflect the payment correctly in the return.
- Submitting the return but failing to verify it within the permitted period.
- Treating Net Banking login as if the bank itself files the ITR.
Frequently Asked Questions
Can I file my ITR directly from my bank's Net Banking website?
Your bank can provide authenticated access to the Income Tax e-Filing portal. The actual return is then filed through the official Income Tax e-Filing service.
What is the current menu for filing an ITR?
After login, go to e-File → Income Tax Returns → File Income Tax Return.
Which law governs return filing from 1 April 2026?
For the Income-tax Act, 2025 regime, the principal return-filing provision is section 263. Returns for Assessment Year 2026-27 relating to FY 2025-26 remain within the transition framework of the Income-tax Act, 1961.
Do I need to validate my bank account?
Bank-account validation is important for services such as refund nomination, Net Banking login nomination and eligible EVC facilities. PAN should be linked with the account being validated.
Is Net Banking login the same as paying tax through Net Banking?
No. One is an account-access method; the other is a payment mode within the e-Pay Tax service.
Do I have to verify the return after filing?
Yes. The return must be verified using an accepted verification method within the applicable period for the filing process to be completed.
Official Income Tax Department links
- Income Tax e-Filing Portal
- Login through Net Banking - User Manual
- e-Filing Login - User Manual
- File ITR Online - Official User Manual
- My Bank Account - User Manual
- Tax Payment through Net Banking - User Manual
- Income-tax Act, 2025 - Income Tax Returns FAQ
This page is for general information and guidance. Return forms, filing due dates, verification rules, portal screens and tax provisions can vary by taxpayer, year and legal regime. Confirm the applicable law and current instructions on the official Income Tax e-Filing portal before filing.