Income Tax Return filing law from 1 April 2026
The Income Tax Act, 2025 came into force from 1 April 2026. Under the new Act, the principal provisions for filing returns are contained in section 263. That section brings together the original return, belated return, revised return and updated return provisions in a unified section.
For returns relating to income earned before 1 April 2026, including FY 2025-26 / AY 2026-27, the Income Tax Department confirms that the return continues to be governed by the Income-tax Act, 1961.
Before you start filing your ITR
- Keep your PAN and e-Filing login credentials ready.
- Confirm that your PAN and Aadhaar status is compliant where Aadhaar linking is applicable.
- Check Form 16/Form 16A, Form 26AS, AIS and TIS against your own records.
- Keep details of salary, house property, capital gains, business/professional income, interest and other taxable income ready.
- Check eligible deductions and exemptions under the tax regime applicable to you.
- Pre-validate an eligible bank account for refund credit.
- Keep details of advance tax, self-assessment tax, TDS and TCS available.
How to file Income Tax Return online
- Open the official e-Filing portal.
Visit www.incometax.gov.in and click Login. - Log in to your account.
Enter your PAN/user ID, confirm the secure access message where shown, enter your password and complete authentication. - Open the return-filing service.
Go to e-File → Income Tax Returns → File Income Tax Return. - Select the correct year.
For income earned during FY 2025-26, select Assessment Year 2026-27. For later years, use the Tax Year/Act option displayed by the portal. - Select filing mode.
Choose Online for portal-based preparation or the available Offline option if you are uploading a return prepared through the official utility. - Start or resume filing.
If a saved draft is available, choose Resume Filing. Otherwise select Start New Filing. - Select taxpayer status.
Choose Individual, HUF, Firm, Company or another applicable status. - Select the correct ITR form.
Choose the form that covers your income sources and taxpayer category. Where available, use the portal's form-selection assistance if you are unsure. - Review pre-filled information.
Check personal details, bank details, income and tax-credit information. Pre-filled data should always be verified against your records. - Complete all applicable schedules.
Enter income, deductions, exemptions, losses, foreign assets, capital gains or other reportable information relevant to your return. - Review tax computation.
Confirm tax liability or refund. If tax remains payable, use the e-Pay Tax service and correctly reflect the payment in the return. - Validate and submit.
Resolve validation errors, preview the return, confirm the declaration and submit. - Verify the return.
Complete verification using an available e-verification method or send the signed ITR-V where applicable.
Online filing and Offline Utility
| Mode | How it works | When useful |
|---|---|---|
| Online | Prepare, review, validate and submit the return directly on the e-Filing portal. | Suitable where your form and taxpayer situation are supported by online filing. |
| Offline Utility | Prepare the return using the official offline utility and upload the generated return data to the portal. | Useful for forms or situations better suited to utility-based preparation. |
Choosing the correct ITR form
The correct ITR form depends on taxpayer status, residential status, total income and the nature of income. Do not choose ITR-1 or ITR-4 merely because they are shorter forms.
The Income Tax Department's current ITR filing interface provides form-specific guidance and, where available, a wizard-based option to help determine the appropriate return form.
Assessment Year 2026-27: what Act should you select?
Income Tax Act, 2025 and section 263
For the new regime, section 263 of the Income Tax Act, 2025 contains the key return-filing provisions. It covers:
- Section 263(1): original return and mandatory filing framework.
- Section 263(4): belated return.
- Section 263(5): revised return.
- Section 263(6): updated return.
The Department states that the fundamental filing framework-including who must file and the broad due-date structure-remains substantially aligned with the earlier Act.
Verify the ITR within 30 days
Where the return is uploaded without immediate verification, the current Income Tax Department rule requires e-verification or submission of ITR-V within 30 days from the date of filing.
If verification is completed within 30 days, the original upload date is treated as the filing date. If verification or ITR-V submission occurs after the 30-day period, the date of verification/ITR-V submission may be treated as the date of furnishing the return and late-filing consequences can follow. An unverified return can be treated as invalid.
Available return-verification methods
- Aadhaar OTP, where eligible.
- EVC through a pre-validated bank account.
- EVC through a pre-validated demat account.
- EVC through Net Banking.
- EVC through supported bank ATM facilities.
- Digital Signature Certificate (DSC).
- Signed physical ITR-V sent to CPC, where that method is chosen.
ITR-V postal verification
If you choose physical verification, send the duly signed ITR-V in the prescribed manner to the current CPC address stated by the Income Tax Department:
Centralized Processing Centre,
Income Tax Department,
Bengaluru
- 560500, Karnataka.
The Department states that the date on which the duly verified ITR-V is received at CPC is relevant for determining compliance with the 30-day period.
Download ITR acknowledgement
After successful filing and verification, retain the ITR acknowledgement for your records. You can also use the e-Filing portal's return-status and filed-return services to view or download return information and acknowledgements.
Common ITR filing mistakes
- Selecting the wrong Assessment Year or Tax Year.
- Using an incorrect ITR form.
- Assuming all pre-filled income and tax data is automatically complete.
- Not reconciling AIS, TIS, Form 26AS and TDS certificates.
- Missing income from interest, capital gains, foreign assets or other reportable sources.
- Failing to reflect self-assessment tax after payment.
- Entering an invalid or non-prevalidated bank account for refund.
- Submitting the return but forgetting to verify it.
Frequently Asked Questions
Which year should I select for income earned in FY 2025-26?
Select Assessment Year 2026-27. The Income Tax Department confirms that this return continues to be governed by the Income-tax Act, 1961.
Which section governs return filing under the Income Tax Act, 2025?
Section 263 is the principal return-filing provision under the Income Tax Act, 2025.
What is the current portal route to file ITR?
After login, go to e-File → Income Tax Returns → File Income Tax Return.
Can I file ITR online without attaching documents?
ITR forms are generally annexure-less. You normally do not upload supporting documents with the return, but you should retain the relevant records and evidence in case they are required later.
How long do I have to verify the ITR?
The current Income Tax Department rule provides a 30-day period from filing for e-verification or submission of ITR-V.
What happens if I do not verify the return?
An uploaded return that remains unverified within the applicable period can be treated as invalid. Delayed verification may also affect the date treated as the filing date and may require condonation where applicable.
Official Income Tax Department links
- Income Tax e-Filing Portal
- File Income Tax Return - Official Help
- Income Tax Returns - Downloads and Services
- Income Tax Act, 2025 - Income Tax Returns FAQ
- ITR-V and 30-Day Verification FAQ
- e-Verify Return - User Manual
This article is for general information and guidance. ITR forms, filing due dates, verification methods, portal screens and tax provisions may vary according to the taxpayer, year and applicable law. Always confirm the current instructions on the official Income Tax e-Filing portal before filing.